Skip to main content
California Department of Education Logo

School District Revenue Limit

Funding Description

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 California Department of Education Principal Apportionment process.


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


Legal Authority Education code sections 42238-42245, 42280-42289.6, 45023.1, and 45023.4
Source / Type State / Apportionment
State Fiscal Year 2009-10
SACS Resource / Revenue Codes 0000 / 8011
Total Available Unavailable
Recipient Amount Unavailable
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. The revenue limit for each school district will be reduced by a 18.355 percent deficit.

Important Dates

Date Application Available Unavailable
Due Date Unavailable
Expected Notification Date February 20, 2010

Additional Information

Application Unavailable
Background Unavailable
Fiscal Principal Apportionments []
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).


Program Office of Principal Apportionment and Special Education, 916-324-4541,
Fiscal Office of Principal Apportionment and Special Education, 916-324-4541,
Division School Fiscal Services Division, 916-324-4541 (phone), 916-322-5102 (fax)
Last Modified: November 10, 2009

Share this Page

Related Content

Recently Posted in Funding

  • RFA-15: Title III Imm Education Subgrant Program (updated 17-Nov-2015)
    Request for Appications for the Title III 2015 Immigrant Education Subgrant Program.
  • RES-15: TUPE CTALF (added 17-Nov-2015)
    Funding results for fiscal year 2015-16 for Tobacco-Use Prevention Education (TUPE) County Technical Assistance and Leadership Funds (CTALF).
  • CaMSP 2015-16 Funding Results (updated 16-Nov-2015)
    Funding results for the 2014-15 California Mathematics and Science Partnership (CaMSP) grants.
  • Res-15: Prop 39 CCEJA (added 16-Nov-2015)
    Proposition 39 - California Clean Energy Jobs Act program entitlements, apportionments, and letters detailing funding information for fiscal year 2015-16.
  • K-12 HSN BIIG 2.0 Funding Result (added 13-Nov-2015)
    The Imperial County Office of Education is the lead agency for the K12 High Speed Network (K12HSN) and is responsible for the Broadband Infrastructure Improvement Grants (BIIG) 2.0 Funding.