Specific Requirements
The assessment of estimated expenditures per pupil shall reflect the actual salaries of personnel assigned to the school site. The assessment of estimated expenditures per pupil shall be reported in total, shall be reported in subtotal by restricted and unrestricted source, and shall include a reporting of the average of actual salaries paid to certificated instructional personnel at that school site.
A comparison of the actual unrestricted funding per pupil allocated for the specific benefit of the school or for the benefit of all schools in the district equally, compared to the district wide average and to the state average of the same computation. The comparison shall include the percentage by which the school is above or below the district wide average and the state average.
A field for reporting the actual restricted funding, per pupil, allocated for the specific benefit of the school or for the benefit of all schools in the district equally.
A reporting of the average of actual salaries paid to certificated instructional personnel at the school site.
A comparison of the average of actual salaries paid to certificated instructional personnel at the school site, compared to the district wide average and to the state average of the same computation. The comparison shall also include the percentage by which the school is above or below the district wide average and the state average.
Education Code Section 33126 (b)(3)
Education Code Section 33126.15 (b)
Education Code Section 33126.15 (c)
Education Code Section 33126.15 (d)
Definitions
Restricted source means money whose use is restricted by legal requirement or by the donor. Examples include, but are not limited to, instructional materials, economic impact aid, and teacher and principal training funds.
Unrestricted source means money that can be used for any lawful purpose, whose use is not restricted by legal requirement or by the donor. Examples include, but are not limited to, class size reduction, state lottery (not the instructional materials portion), and undesignated local parcel tax funds.
For more information about classifying revenues and expenditures, see Procedure 310 in the California School Accounting Manual [http://www.cde.ca.gov/fg/ac/sa/index.asp].
Guidelines and Data Sources
Local educational agencies (LEAs) should use a consistent methodology for calculating estimated per pupil expenditures at the school site and district levels. For pupil counts, LEAs should use the annual Average Daily Attendance (ADA) figure for the school site. LEAs should note on the report card the year from which the estimated expenditures per pupil data were collected.
The California Department of Education (CDE) calculates state average expenditures per pupil from an unrestricted source, using 2005-06 data, for report cards published in the 2007-08 school year. For pupil counts, the CDE uses the statewide ADA from the annual reporting period. The CDE’s calculation is based on Education Code Section 41372 definitions (see Current Expense of Education [http://www.cde.ca.gov/ds/fd/ec/index.asp]), modified to include only unrestricted sources in the calculation.
In calculating the average actual teacher salary at each school site, LEAs should use a consistent methodology. Teachers include all certificated instructional personnel measured on a full-time equivalent (FTE) basis. To calculate the average teacher salary at the school site, LEAs should divide the total actual salaries paid to certificated instructional personnel at the school site by the FTE of certificated instructional personnel at the school site. LEAs should note on the report card the year from which the teacher salary data were collected.
The CDE calculates district and state average teacher salaries, using 2005-06 data, for report cards published in the 2007-08 school year. Average teacher salaries at the district and state levels are derived from information collected on CDE Form J-90. These averages, which reflect only those salaries in school districts that submitted Form J-90, are calculated by dividing the salaries paid on the certificated salary schedule by the total number of FTE employees included on that schedule. For more information, see Certificated Salaries and Benefits [http://www.cde.ca.gov/ds/fd/cs/index.asp].
Data provided by the LEA and the CDE.
