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Ratio Calculations Instructions

Complete guidelines on how to calculate ratios for independent study, with examples.

There are two sets of instructions for independent study ratio calculations:

Average Daily Attendance-to-Teacher Ratio Cap

For School Districts

  1. Determine the ratio of classroom students' a.d.a. to classroom full-time equivalent (FTE) certificated teachers.

    1. From the total number of units of a.d.a. reported on lines A-1 through A-7 of the District's Second Period Report of Attendance (P-2 Attendance), subtract the number of units reported for full-time independent study pupils. (a.d.a. from short-term independent study supervised by a regular classroom teacher for pupils enrolled in that teacher's class is not considered full-time independent study.)
    2. Determine the combined total of certificated teachers and full-time equivalent (FTE) certificated teachers who provided direct instruction to all pupils whose a.d.a. was reported on lines A-1 through A-7 other than those whose a.d.a. was earned through full-time independent study (exclude employees whose services supplement direct instruction or who perform administrative duties). For a certificated employee who provides direct instruction as well as supplemental or administrative services, count only the fractional amount of time that the employee provided direct instruction.
    3. Divide the number of a.d.a. determined in (A)(1) by the number of teachers determined in (A)(2).
  2. Determine the ratio of independent study students' a.d.a. to independent study FTE certificated teachers.

    1. Compute the total number of units of a.d.a. reported on lines A-1 through A-7 for full-time independent study pupils.
    2. Determine the combined total of certificated teachers and FTE certificated teachers who provided direct instruction to pupils whose a.d.a. was reported on lines A-1 through A-7 through full-time independent study (exclude employees whose services supplement direct instruction or who perform administrative duties). For a certificated employee who provides independent study instruction as well as supplemental or administrative services, count only the fractional amount of time that the employee provided independent study instruction.
    3. Divide the number of a.d.a. determined in (B)(1) by the number of teachers determined in (B)(2).
  3. Determine whether any independent study a.d.a. exceeds the maximum allowable for apportionment.

    1. If (B)(3) is the same as or less than (A)(3), you will be funded on the actual a.d.a. reported for independent study.
    2. If (B)(3) is greater than (A)(3), multiply the difference by the number of teachers determined in (B)(2) and subtract the product from the number of a.d.a. determined in (B)(1).  Report the difference as independent study a.d.a.

      The a.d.a. for independent study that exceeds pupil-FTE certificated teacher ratios pursuant to EC Section 51745.6 is not funded, but should be reported on line C-2 of the Report of School District Attendance

Example

Step 1: Determine the ratio of classroom students’ a.d.a. to classroom full-time equivalent (FTE) certificated teachers.
Line Calculation Example
(A)(1) Total a.d.a. for lines A-1 through A-7
25,000
(A)(1) Subtract a.d.a. from full-time independent study
-300
(A)(1) Difference
24,700
(A)(2) FTE certificated teachers providing direct instruction to pupils in (A)(1)
800
(A)(3) Determine the ratio
24,700:830
or 29.76:1
Step 2: Determine the ratio of independent study students’ a.d.a. to independent study FTE certificated teachers.
Line Calculation Example
(B)(1) Total a.d.a. from full-time independent study from lines A-1 through A-7
300
(B)(2)

FTE certificated teachers providing direct instruction to pupils in (B)(1)

8
(B)(3) Determine the ratio
300:8
or 37.5:1
Step 3: Determine excess a.d.a.

For Unified Districts Participating in the Class Size Reduction Program

Unified districts have the option of calculating separate a.d.a.-to-teacher ratios for the kindergarten through sixth (K–6) grades and the seventh through twelfth (7–12) grades. Districts that choose to exercise this option should follow the instructions above, using all pupils whose a.d.a. was reported on lines A-1 through A-3 for the K–6 grades, and lines A-4 through A-6 for the 7–12 grades, and include a.d.a. reported on line A-7 in their choice of either the K–6 or the 7–12 grade calculations.

For County Offices of Education

Follow the instructions for school districts, using the ratio for the unified school district with the greatest a.d.a. in the county as the base ratio.

For Charter Schools

Follow the instructions for school districts, using as the base ratio the prior year ratio for the largest unified school district in the county or counties in which the charter school operates or 25:1.

Charter School Example:

  1. Determine the base ratio, which is either the prior year ratio for the largest unified school district in the county or counties in which the charter school operates or 25:1.
  2. Determine the ratio of independent study students’ a.d.a. to independent study FTE certificated teachers.
    1. From the total number of units of a.d.a. reported on lines A-1, A-3, A-5, A-7, and A-9, subtract the number of units reported for classroom-based a.d.a. on lines A-2, A-4, A-6, A-8, and A-10.
    2. Determine the combined total of certificated teachers and FTE certificated teachers who directly provided instruction to pupils whose a.d.a. was reported on lines A-1, A-3, A-5, A-7, and A-9 through full-time independent study (exclude employees whose services supplement direct instruction or who perform administrative duties). For a certificated employee who provides independent study instruction as well as supplemental or administrative services, count only the fractional amount of time that the employee provided independent study instruction. (For purposes of computing this ratio, an “FTE” means an employee who is required to work a minimum 6-hour day and 175 days per fiscal year.)
    3. Divide the number of a.d.a. determined in (B)(1) by the number of teachers determined in (B)(2).
  3. Determine whether any independent study a.d.a. exceeds the maximum allowable for apportionment.
    1. If (B)(3) is the same as or less than the prior year ratio for the largest unified school district in the county or counties in which the charter school operates or 25:1, you will be funded on the actual a.d.a. reported for independent study.
    2. If (B)(3) is greater than the prior year ratio for the largest unified school district in the county or counties in which the charter school operates or 25:1, multiply the difference by the number of teachers determined in (B)(2) and subtract the product from the number of a.d.a. determined in (B)(1). Report the difference as independent study a.d.a.

      The a.d.a. for independent study that exceeds pupil-FTE certificated teacher ratios pursuant to EC Section 51745.6 is not funded, but should be reported on line C-2 of the Report of School District Attendance.

Instructions for Computing the 10 Percent Cap on Independent Study in Continuation and Opportunity Education, per EC Section 51745(b) 

According to EC Section 51745(b), “Not more than 10 percent of the pupils participating in an opportunity school or program, or a continuation high school…shall be eligible for apportionment credit for independent study pursuant to this article. A pupil who is pregnant or is a parent who is the primary caregiver for one or more of his or her children shall not be counted within the 10 percent cap.”

For the purposes of this section, “pupils participating” is defined as a.d.a. reported at P-2. Therefore, in computing the limit on pupils in each continuation school and each opportunity education school who may be eligible for independent study apportionment credit, do not exceed the number for each that is 10 percent of the current year’s a.d.a. as reported on lines A-6 and A-7 of the P-2 Attendance.

Continuation or opportunity schools and programs may serve additional students via independent study, but may not claim apportionment credit for those additional students. If a school chooses to serve additional students via independent study and forego funding for those students, the school should report the a.d.a. for the students as excess a.d.a. for independent study on line C-2 of the Report of School District Attendance.

Contact Information

For attendance accounting matters:

Wendi McCaskill, Fiscal Consultant
School Fiscal Services Division
916-323-1333
Fax: 916-327-6157
wmccaskill@cde.ca.gov

Questions: Dan Sackheim | dsackhei@cde.ca.gov | 916-445-5595 
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