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Calculations to Determine 2012-13 P-2

Detail of calculations to determine the 2012-13 Second Principal (P-2) Apportionment.

Second Principal Apportionment (Fiscal Year 2012−13)

The Second Principal (P-2) Apportionment for fiscal year 2012–13 was certified on June 26, 2013, pursuant to California Education Code (EC) Section 41335. The details of the local educational agencies (LEAs) P-2 apportionment as well as the details of the updated calculations of the 2011–12 apportionment (2011–12 Annual R1) and the 2010‑11 apportionment (2010–11 Annual R3) that were certified as part of the P-2 Apportionment are described below.

School Districts and County Offices of Education

The 2012-13 P-2 average daily attendance (ADA) and other data reported through the Principal Apportionment Revenue and Attendance Data Collection Software were used to calculate this apportionment. Revenue limits were adjusted by the 2012–13 statutory cost-of-living adjustment (COLA) of 3.24 percent. EC sections 42238.146 and 2558.46 prescribed the following reductions to the revenue limit: 22.272 percent for school districts and 22.549 percent for county offices of education (COEs). As a result, deficit factors of 0.77728 and 0.77451 were applied to school district and COE revenue limits, respectively, in the P-2 Apportionment.

Inflation (Cost-of-living) Adjustment for District Revenue Limits

The chart below shows the COLA applied to Revenue Limits for each type of district for 2012–13. The COLA is calculated by multiplying the 2011–12 statewide average base revenue limit per ADA by the 2012–13 COLA of 3.24 percent for each type of district.

Type of District

Prior Year
Statewide Average Base Revenue Limit

2012–13 COLA
(3.24%)

Elementary District

$6249

$202

High School District

$7505

$243

Unified District

$6540

$212

Education Protection Account (EPA) Offset

Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by the voters on November 6, 2012, temporarily increases the states sales tax rate for all taxpayers and the personal income tax rates for upper-income taxpayers. The revenues generated from Proposition 30 are deposited into a newly created state account called the EPA; the EPA funds available for K-12 education for the 2012-13 fiscal year are $6.5 billion.

School districts, county offices of education, and charter schools (LEAs) received funds from the EPA based on each LEA’s proportionate share of statewide deficited revenue limits and charter school general purpose funding; the proportionate share applied to each LEAs funding was 21.389 percent. Except for LEAs fully funded through local revenue and in-lieu of property taxes that received $200 per ADA, the amount of 2012-13 EPA funding each LEA received resulted in a corresponding reduction to the LEA’s 2012–13 P-2 revenue limit or charter school general purpose state aid funding.

The 2012-13 EPA apportionment and related calculations can be viewed on CDE’s Web site. The EPA apportionment amounts, which reduced P-2 state aid funding, can also be seen on the 2012-13 P-2 school district and county office of education revenue limit exhibits, and on the 2012-13 P-2 charter school block grant funding exhibits.

Adult Education

The 2012–13 funding for Adult Education was calculated by multiplying each LEA’s base year proportionate share percentage by the $634,805,000 appropriated for the program.

Adults in Correctional Facilities (AICF)

The 2012–13 funding for the AICF program was based on the lesser of each LEA’s 2011–12 rate per ADA or 80 percent of the 2007–08 statewide average revenue limit for Adult Education. This amount is multiplied by the lesser of prior year annual ADA or a cap based on 2002–03 ADA funding increases of 2.5 percent each year. The amount appropriated for this program equals $14,967,000. The growth funding was sufficient to fund all of the growth in the program.

Apprenticeship Program

The 2012–13 funding for the Apprenticeship program was calculated by multiplying the lesser of the 2012–13 reported apprentice hours or the 2012–13 approved (cap) apprentice hours by the hourly rate of $5.04. Sufficient funds were available to fully fund the program.

Community Day School (CDS) Additional Funding for “All Other” Pupils

The 2012–13 funding for CDS was calculated by multiplying each LEA’s base year proportionate share percentage by the $41,685,000 appropriated for the program.

Community Day School (CDS) Additional Funding for Mandatory Expelled Pupils

The 2012–13 funding for CDS pupils expelled for any of the mandatory expulsion offenses as described in EC Section 48915(c) was calculated using 2012–13 P‑2 ADA for the 5th and 6th hours for these pupils.

Schools with small school waivers that report ADA for mandatory expelled pupils will receive waiver funding that equals the amount displayed on the necessary small schools funding table for one certificated teacher less revenue limit received for any community day school pupils. The additional funding provided by the waiver is reduced by the current dollar value of any waiver funding included in the base-year funding for “All Other” CDS pupils. The current dollar value is calculated by multiplying the 2007–08 amount by a 0.80119 adjustment factor. The adjustment factor recognizes the decrease in funding for “All Other” CDS pupils from the 2007–08 level and is determined by dividing the statewide total dollars available for CDS “All Other” pupils for the 2012–13 fiscal year, by the amount used to calculate the 2007–08 base.

County Beginning Teachers Salary (BTS)

BTS #1: Funding was calculated by multiplying the 2011–12 P-2 ADA by $13.59 (prior year rate of $13.16 adjusted by the 3.24 percent COLA). Pursuant to statute, the same calculation was performed separately for Regional Occupational Centers/Programs (ROC/P) using 2007–08 P-2 ADA. The two totals were combined and added to the revenue limit.

BTS #2: Funding for COEs that chose option one was calculated by multiplying the 2012–13 P-2 ADA by $8.86 (prior year rate of $8.58 adjusted by the 3.24 percent COLA). Funding for COEs that chose option two was calculated by multiplying each LEA’s individual prior year rate by the 3.24 percent COLA and multiplying the new rate by the reported 2012–13 P-2 ADA. The same calculations were performed separately for ROC/P using 2007–08 P-2 ADA. Adult and Block Grant funded charter school ADA were excluded in all calculations.

Gifted and Talented Education (GATE)

The 2012–13 funding for GATE was calculated by multiplying each LEA’s base year proportionate share percentage by the $44,225,000 appropriated for the program.

Necessary Small Schools (NSS)

The allowance for NSS is based on the combination of ADA and the number of full-time teachers (for elementary schools) or the number of certificated employees (for high schools), whichever provides the lesser amount. The allowance amounts shown in the following tables reflect the 3.24 percent COLA for 2012–13:

For necessary small elementary schools

Number of Teacher(s)

Average Daily Attendance

Amount to Be Computed

1

    1      to   24

$145,650

2

  25     to   48

$291,300

3

  49     to   72

$436,950

4

  73     to   96

$582,600

For necessary small high schools

Minimum Number of Certificated Employee(s)

Average Daily Attendance

Amount to be Computed

2 or less

            1   to  19

$118,230 per teacher

3

            1   to  19

$525,240

4

         20   to  38

$643,470

5

         39   to  57

$761,700

6

         58   to  71

$879,930

7

         72   to  86

$998,160

8

         87   to  100

$1,116,390

9

       101   to  114

$1,234,620

10

       115   to  129

$1,352,850

11

       130   to  143

$1,471,080

12

       144   to  171

$1,589,310

13

       172   to  210

$1,707,540

14

       211   to  248

$1,825,770

15

       249   to  286

$1,944,000

Note: Fractional ADA units of 0.5 and above are rounded up, and those below 0.5 are rounded down.

Public Employees' Retirement System (PERS) Reduction

To restore a portion of the PERS Reduction, $45.781 million was appropriated in 2012–13. To arrive at the statewide total adjustment, a restoration rate of 0.3830029101 was applied to the PERS adjustment before deducting the amount from the revenue limit, thereby increasing the total revenue limit for LEAs and COEs.

Regional Occupational Centers/Programs (ROC/P)

The 2012–13 funding for ROC/Ps was calculated by multiplying each LEA’s base year proportionate share percentage by the $384,708,000 appropriated for the program. Local income savings were distributed to all LEAs based on the same percentage.

Supplemental Instructional Programs

The 2012–13 funding for each supplemental instructional program was calculated by multiplying each LEA’s base year proportionate share percentage by the amounts appropriated for each program as shown in the following table:

Program

Appropriation

Core Academic Program for Kindergarten and Grades One through Twelve

$70,015,000

Remedial Program, Grades Seven through Twelve

$200,805,000

Retained or Recommended for Retention, Grades Two through Nine

$48,501,000

Low Standardized Testing and Reporting (STAR) and
At-Risk of Retention, Grades Two through Six

$16,925,000

Direct Services

The direct services funding for COEs was calculated by the COE’s 2011–12 rate per ADA, adjusted by the 3.24 percent COLA, multiplied by the total of the 2011–12 Annual ADA for all applicable LEAs, as follows:

Charter school ADA units are included in the calculation.

Other County Service Fund Operations

Funding is based on the COE’s 2011–12 rate per ADA, adjusted by the 3.24 percent COLA, multiplied by the total of the 2012–13 P-2 ADA for the LEAs in the county. The 2012–13 P-2 ADA also includes the ADA amounts for the Adult Education program and ROC/Ps that were used in the 2007–08 other county service fund calculation.

Charter Schools (Fiscal Year 2012–13)

Charter Schools

The 2012–13 P-2 ADA and other data reported in the Principal Apportionment Revenue and Attendance Data Collection Software were used to calculate this apportionment. In addition, the non‑classroom based ADA was adjusted for charter schools that received a determination of funding from the State Board of Education.

Charter School (General Purpose) Block Grant Funding Calculations

The general purpose apportionment for charter schools is calculated using two funding models – the block grant funding model and the district or county office revenue limit funding model. (For information on the district or county office revenue limit calculations, see the school district and county office of education section above.)

Grade Level Amount

Kindergarten and Grades One through Three

$5,109

Grades Four through Six

$5,187

Grades Seven through Eight

$5,346

Grades Nine through Twelve

$6,188

Charter School Categorical Block Grant Calculations

The Categorical Block Grant is calculated pursuant to EC Section 47634.1 and the 2012–13 Budget Act.

Charter School Funding Exhibits

Detailed charter school funding exhibits and funding excel files are available on the CDE Web site.

Note: If you received a special apportionment in June as a result of an exemption from the June to July Principal Apportionment deferral, the amount you received will be labeled as “Special Apportionment State Aid Adjustment.”

Special Education (Fiscal Year 2012–13)

Assembly Bill (AB) 602 Funding

In FY 2012–13, the statewide target rate remains the same as the prior fiscal year’s value of $465.44 given a zero percent COLA. This year, an increase in federal aid for special education of $8,396,672 provides each Special Education Local Plan Area (SELPA) $1.4101584548 per unit of ADA in supplement to base funding. The current year appropriation was not sufficient to fully fund AB 602 at P-2. As a result, a proration factor of 0.9941670080 was applied to the base apportionment. It is expected that the Annual report of local property taxes, specifically revenue for the redevelopment agency asset liquidation, will further reduce or eliminate the deficiency at the Annual Apportionment.

Funding for mental health services is outside of the Principal Apportionment, and is apportioned separately.

Out-of-Home Care (OHC)

The Budget Act of 2012 appropriated $158.1 million to the OHC program. Funding for the 2012–13 P-2 apportionment was calculated solely based on the bed and pupil count data collected as of April 1, 2013, and funded at the FY 2012–13 budgeted amount for the program. The program was fully funded at P-2.

Infant (Ages Two and Younger) Program

Total funding apportioned for the Infant Program for 2012–13 is $68,248,522. Following are the 2012–13 Infant Program statewide average unit rates:

 

2011–12 Statewide Average Rate

2012–13 COLA (0%)

2012–13 Statewide Average Rate

Special Day Class

$56,932

$0

$56,932

Resource Specialist

$60,026

$0

$60,026

Designated Instruction

$56,227

$0

$56,227

Aide

$23,118

$0

$23,118

Prior Years

The following provides updates to the 2011–12 (2011–12 Annual R1) and 2010–11 (2010–11 Annual R3) apportionments certified at the same time as the 2012–13 P-2 Apportionment. The types of data used and the method of calculating the apportionment are similar to those given above unless specified.

School Districts and County Offices of Education (Fiscal Year 2011–12 Annual R1)

Adult Education

The 2011–12 funding for Adult Education was calculated by multiplying each LEA’s base year proportionate share percentage by the $634,805,000 appropriated for the program.

Adults in Correctional Facilities (AICF)

The 2011–12 funding for the AICF program was based on the lesser of each LEA’s 2010–11 rate per ADA or 80 percent of the 2007–08 statewide average revenue limit for adult education. This amount is multiplied by the lesser of prior year annual ADA or a cap based on 2002–03 ADA funding increases of 2.5 percent each year. The amount appropriated for this program equals $14,967,000. The growth funding was sufficient to fund all of the growth in the program.

Community Day School (CDS) Additional Funding for “All Other” Pupils

The 2011–12 funding for CDS was calculated by multiplying each LEA’s base year proportionate share percentage by the $41,685,000 appropriated for the program.

Community Day School (CDS) Additional Funding for Mandatory Expelled Pupils

The 2011–12 funding for CDS pupils who were expelled for any of the mandatory expulsion offenses as described in EC 48915(c) was calculated using 2011–12 Annual ADA for the 5th and 6th hours for these pupils.

Schools with small school waivers that report ADA for mandatory expelled pupils will receive waiver funding that equals the amount displayed on the 2011-12 necessary small schools funding table for one certificated teacher less revenue limit received for any community day school pupils. The additional funding provided by the waiver is reduced by the current dollar value of any waiver funding included in the base-year funding for “All Other” CDS pupils. The current dollar value is calculated by multiplying the 2007–08 amount by a 0.80119 adjustment factor. The adjustment factor recognizes the decrease in funding for “All Other” CDS pupils from the 2007–08 level and is determined by dividing the statewide total dollars available for CDS “All Other” pupils for the 2011–12 fiscal year, by the amount used to calculate the 2007–08 base.

Gifted and Talented Education (GATE)

The 2011–12 funding for GATE was calculated by multiplying each LEA’s base year proportionate share percentage by the $44,225,000 appropriated for the program.

Charter Schools Funding In Lieu of Property Taxes

Beginning in 2010-11, except for school districts that receive excess taxes or basic aid supplement funding, the in lieu of property taxes for charter schools will be held constant at the amount reported and calculated in the annual reporting period. Funding adjustments made after the annual period (Annual R1 and later), such as changes in ADA, property taxes, etc., will be solely to state aid.

Public Employees’ Retirement System (PERS) Reduction

The restoration factor resulting from the $44.554 million appropriated to reduce the PERS Reduction in 2011–12 was 0.300455670 of the total PERS adjustment.

Regional Occupational Centers/Programs (ROC/P)

The 2011–12 funding for ROC/Ps was calculated by multiplying each LEA’s base year proportionate share percentage by the $384,708,000 appropriated for the program. Local income savings were distributed to all LEAs based on the same percentage.

Supplemental Instructional Programs

The 2011–12 funding for each supplemental instructional program was calculated by multiplying each LEA’s base year proportionate share percentage by the amounts appropriated for each program as shown in the following table:

Program

Appropriation

Core Academic Program for Kindergarten and Grades One through Twelve

$70,015,000

Remedial Program, Grades Seven through Twelve

$200,805,000

Retained or Recommended for Retention, Grades Two through Nine

$48,501,000

Low Standardized Testing and Reporting (STAR) and
At-Risk of Retention, Grades Two through Six

$16,925,000

School Districts and County Offices of Education (Fiscal Year 2010–11 Annual R3)

Adult Education

The 2010–11 funding for Adult Education was calculated by multiplying each LEA’s base year proportionate share percentage by the $634,996,000 appropriated for the program.

Adults in Correctional Facilities (AICF)

The 2010–11 funding for the AICF program was based on the lesser of each LEA’s 2009–10 rate per ADA or 80 percent of the 2007–08 statewide average revenue limit for adult education. This amount is multiplied by the lesser of prior year annual ADA or a cap based on 2002–03 ADA funding increases of 2.5 percent each year. The amount appropriated for the program equals $14,971,000. The growth funding was sufficient to fund all of the growth in the program.

Community Day School (CDS) Additional Funding for “All Other” Pupils

The 2010–11 funding for CDS was calculated by multiplying each LEA’s base year proportionate share percentage by the $41,697,000 appropriated for the program.

Community Day School (CDS) Additional Funding for Mandatory Expelled Pupils

The 2010–11 funding for CDS pupils expelled for any of the mandatory expulsion offenses as described in EC 48915(c) was calculated using 2010–11 Annual ADA for the 5th and 6th hours for these pupils.

Schools with small school waivers that report ADA for mandatory expelled pupils will receive waiver funding that equals the amount displayed on the 2010-11 necessary small schools funding table for one certificated teacher less revenue limit received for any community day school pupils. The additional funding provided by the waiver is reduced by the current dollar value of any waiver funding included in the base-year funding for “All Other” CDS pupils. The current dollar value is calculated by multiplying the 2007–08 amount by a 0.80142 adjustment factor. The adjustment factor recognizes the decrease in funding for “All Other” CDS pupils from the 2007–08 level and is determined by dividing the statewide total dollars available for CDS “All Other” pupils for the 2010–11 fiscal year, by the amount used to calculate the 2007–08 base.

Gifted and Talented Education (GATE)

The 2010–11 funding for GATE was calculated by multiplying each LEA’s base year proportionate share percentage by the $44,239,000 appropriated for the program.

Public Employees’ Retirement System (PERS) Reduction

The restoration factor resulting from the $43.802 million appropriated to reduce the PERS Reduction in 2010–11 was 0.2696755057 of the total PERS adjustment.

Regional Occupational Centers/Programs (ROC/P)

The 2010–11 funding for ROC/Ps was calculated by multiplying each LEA’s base year proportionate share percentage by the $384,824,000 appropriated for the program. Local income savings were distributed to all LEAs based on the same percentage.

Supplemental Instructional Programs

The 2010–11 funding for each supplemental instructional program was calculated by multiplying each LEA’s base year proportionate share percentage by the amounts appropriated for each program as shown in the following table:

Program

Appropriation

Core Academic Program for Kindergarten and Grades One through Twelve

$70,036,000

Remedial Program, Grades Seven through Twelve

$200,866,000

Retained or Recommended for Retention, Grades Two through Nine

$48,515,000

Low Standardized Testing and Reporting (STAR) and
At-Risk of Retention, Grades Two through Six

$16,930,000

Special Education (Fiscal Years 2011–12 and 2010–11)

Assembly Bill (AB) 602 Funding

The 2011–12 (Annual R1) and 2010–11 (Annual R3) AB 602 entitlements are fully funded at the 2012–13 P-2 apportionment. The only exceptions are funding for the 2011–12 and 2010–11 Extraordinary Cost Pool (ECP) Program, where a proration factor of 0.6464145992 and 0.7543720020 was applied in each calculation.

Out-of-Home Care (OHC)

Total OHC entitlements are $155,937,394 for 2011–12 (Annual R1) and $164,246,408 for 2010–11 (Annual R3).

Infant (Ages Two and Younger) Program

Total Infant entitlements are $68,688,851 for 2011–12 (Annual R1) and $68,579,569 for 2010–11 (Annual R3).

Basic Aid Fair Share Reduction

The fair share reduction has been applied to categorical programs funded through the Principal Apportionment for basic aid districts pursuant to Senate Bill (SB) 81 (Chapter 2, Statutes 2012) on Line A-32 of the Principal Apportionment Summary Excel file. A schedule of the categorical program recoveries and each district’s reduction amount is posted on the CDE’s Web site. As shown on the schedule, the following programs from the Principal Apportionment were reduced: Supplemental Instruction Core Academic Programs, Remedial Program, Retained or Recommended for Retention, Low STAR Score and At Risk of Retention; Community Day School Additional Funding; Gifted and Talented Education; Regional Occupational Centers and Programs; Adult Education; Basic Aid Choice; and Special Education AB 602 funding.

Payment Schedule and Deferrals

Monthly payments for the P-2 Apportionment are available on CDE’s Web site at the county summary level and by LEA. The P-2 payment schedule also reflects the repayment of several inter-year deferrals from the P-1 period that are scheduled to be paid in July and August 2013.

Additional information on Principal Apportionment payments and deferrals is available on CDE’s Web site.

Questions:   Office of Principal Apportionment and Special Education | pase@cde.ca.gov | 916-324-4541
Office of Charter Apportionments and District Reorganization | pase@cde.ca.gov | 916-324-4541
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