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School District Revenue Limit

Under California's school finance system, most general-purpose education funding is apportioned to school districts through a calculation called the "revenue limit". Each school district has a revenue limit funding amount per unit of average daily attendance (ADA). A district's total revenue limit is funded through a combination of local property taxes and state General Fund aid. In effect, the State makes up the difference between property tax revenues and the total revenue limit funding for each district. Revenue limits are funded through the Principal Apportionment.

Eligibility

Eligible
Applicants
Local educational agencies
Required
Eligibility
Criteria
Not applicable
Other
Eligibility
Considerations
Not applicable
Eligible
Grade Level(s)
K, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12
Eligible
Age Level(s)
Not applicable

Funding

Legal
Authority
Education code sections 42238-42245, 42280-42289.6, 45023.1, and 45023.4
Source / Type State / Apportionment
State Fiscal Year 2007-08
SACS Resource/
Revenue Codes
0000 / 8011
Total Available Unavailable
Recipient
Amount
Actual funding amounts vary.
Match
Requirement
No
Allocation Formula The first step in the calculation of each district's Revenue Limit funding is the calculation of their Base Revenue Limit amount. This amount is equal to their prior year Base Revenue Limit amount increased by the applicable cost-of-living increase (Elementary, High, or Unified amount). This amount is then multiplied by the district's "funded" ADA which is equal to the greater of current year or prior year Second Principal Apportionment (P-2) ADA. For certain school districts the base revenue limit dollars are then increased by funding generated by Necessary Small Schools.

Several adjustments may be made to the revenue limit funding to include additional funding for Meals for Needy Pupils, Beginning Teacher Salary Incentive Program, and Unemployment Insurance Program funding. Also, other adjustments to the revenue limit funding are made for various purposes including the recapture of savings related to the Public Employees Retirement System (PERS) employer contribution rate.

Important Dates

Date
Application
Available
Unavailable
Due Date Unavailable
Expected
Notification Date
February 20, 2008

Additional Information

Application Unavailable
Background Unavailable
Fiscal http://www.cde.ca.gov/fg/aa/pa/index.asp
Other Principal Apportionment amounts are calculated three times for each fiscal year: The First Principal Apportionment (P-1) is certified by February 20th, the Second Principal Apportionment (P-2) is certified by July 2nd, and the Annual calculation is certified by February 20th of the following year (at the same time as the following year's P-1 certification).

Contacts

Program Office of Principal Apportionment and Special Education
Phone : 916-324-4541
E-mail : PASE@cde.ca.gov
Fiscal Office of Principal Apportionment and Special Education
Phone : 916-324-4541
E-mail : PASE@cde.ca.gov
Division School Fiscal Services Division
Phone : 916-324-4541
Fax :

Last Modified: February 21, 2008

California Department of Education
1430 N Street
Sacramento, CA 95814

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