Calculations to Determine 2018–19 P-2

LCFF Transition | Basic Aid Interdistrict | Basic Aid Supplement | AICF
Special Education | Funding Transfer | Payment Schedule | Resources

The California Department of Education (CDE) certified the Second Principal Apportionment (P-2) for fiscal year 2018–19 on June 17, 2019, pursuant to California Education Code (EC) Section 41335. The following provides specific details regarding the calculation of funding for each Principal Apportionment program, including the Local Control Funding Formula (LCFF).

Local educational agency (LEA) funding calculations are available through the Principal Apportionment Funding Exhibits, and details of the calculations are explained in the Principal Apportionment Exhibit Reference Guides. In addition to certifying the 2018–19 P-2 funding calculations, fiscal years 2017–18 (Annual R-1) and 2016–17 (Annual R-3) have been recalculated, as well as other prior years, as necessary. Prior year adjustments are reflected on Line A-17 of the 2018–19 P-2 Principal Apportionment Summary, and further detailed on the Adjustments and Prior Year Recomputations (XLSX) Excel file. For more information about these adjustments and other resources, please see the Resources for Understanding Principal Apportionment Entitlements and Payments section below. 

LCFF Transition Entitlement and State Aid – All Local Educational Agencies

The calculation of LCFF state aid shown on lines A-1, A-2, and A-3 of the Principal Apportionment Summary can be found on the exhibits titled County LCFF Calculation, School District LCFF Transition Calculation, and Charter School LCFF Transition Calculation, respectively. The accompanying exhibit reference guides provide additional details on how funding is calculated.

For school districts and charter schools, the LCFF Transition Entitlement is equal to the sum of an LEA’s LCFF Target, or Floor plus Current Year Gap, and Economic Recovery Target (ERT) funding. For county offices of education (COEs), the LCFF Entitlement is equal to the LCFF Floor or LCFF Target. A summary of these calculations is noted below under the applicable sub-headers.

For all LEAs, LCFF state aid is determined by subtracting local property taxes (or in-lieu of taxes for charter schools) and the 2018–19 Education Protection Account (EPA) Entitlement from the LCFF Transition Entitlement (LCFF Entitlement for COEs). If applicable, the LCFF state aid is increased to reach the LCFF minimum level of state aid required by law, and includes additional LCFF state aid for COEs as specified below.

Education Protection Account Entitlement

EPA revenues, as authorized by Section 36 of Article XIII of the California Constitution, are generated by increases in personal income tax rates for upper-income taxpayers. LEAs will receive quarterly EPA payments through the 2030–31 fiscal year, paid outside of the Principal Apportionment. For information on the 2018–19 P-2 EPA calculations, refer to the Fourth Quarter EPA apportionment letter.

Details of the EPA calculations are displayed on the Education Protection Account Calculation exhibit and exhibit reference guide. EPA entitlements are also displayed on the County LCFF Calculation, School District LCFF Transition Calculation, and Charter School LCFF Transition Calculation exhibits, and are shown for informational purposes on the Principal Apportionment Summary.

For additional information on EPA and quarterly payments to LEAs, visit the CDE’s EPA web page.

Current Year LCFF Gap Funding

The details for the calculation of current year LCFF Gap Funding can be found on the School District LCFF Transition Calculation and Charter School LCFF Transition Calculation exhibits and exhibit reference guides. An LEA’s LCFF Need is the difference between its adjusted prior-year funding level, called the LCFF Floor, and its LCFF Target Entitlement. Each year during transition to full LCFF funding, the CDE calculates a percentage of Need to be funded, known as current year Gap, based on an amount appropriated in the annual budget act.

For school districts and charter schools, Assembly Bill (AB) 1808 (Chapter 32, Statutes of 2018) authorized funding for the full amount of the LCFF Need for the 2018–19 fiscal year, which resulted in a P-2 Statewide Gap Funding Rate of 100 percent. Therefore, the total amount of LCFF Floor and current year Gap is equal the LCFF Target Entitlement for LEAs not previously funded on the LCFF Target. School districts and charter schools that already had zero LCFF Need at the 2017–18 P-2 certification are funded based on their LCFF Target in the 2018–19 fiscal year.

As of 2014–15, the COE LCFF Need has been fully funded, therefore there was no Gap appropriation provided for COEs in 2018–19.

LCFF Target Entitlement

The LCFF Target Entitlement is a component of the LCFF Transition Entitlement. The details of the LCFF Target are displayed on the School District LCFF Target Entitlement, Charter School LCFF Target Entitlement, and County LCFF Calculation exhibits and exhibit reference guides. Current year funding rates for the per-ADA base grants, necessary small school (NSS) funding bands, COE operations grants, and supplemental and concentration grant factors used in the Target Entitlement calculations are available on the Funding Rates and Information web page.

If applicable, the NSS Allowance and NSS ADA are taken into account for the School District LCFF Target Entitlement. ADA funded through the NSS formula is excluded from the Base Grant Funding but is included for purposes of Supplemental and Concentration Grant calculations.

School district and COE LCFF Target Entitlements include, if applicable, add-on funding based on three 2012−13 programs: Targeted Instructional Improvement Block Grant, Home-to-School Transportation, and Small School District Bus Replacement Program.

Unduplicated Pupil Percentage

The Unduplicated Pupil Percentage (UPP) is used to calculate LCFF Supplemental and Concentration Grants, which are components of the LCFF Target Entitlements. Details of the UPP calculations are displayed on the County Unduplicated Pupil Percentage, School District Unduplicated Pupil Percentage, and Charter School Unduplicated Pupil Percentage exhibits and exhibit reference guides.

The UPP is a percentage based on three years of data (current, prior, and second prior year). The UPP is not an average of each year’s percentage; rather, the sum of the unduplicated pupil count for the three years is divided by the sum of enrollment for the three years to produce the current year’s UPP. In the subsequent years, the newest year will be added and the oldest will be dropped off.

The enrollment and unduplicated pupil count, which form the basis of the UPP, were collected by the CDE in the California Longitudinal Pupil Achievement Data System (CALPADS) Fall 1 2018 data collection. Data certified in CALPADS Fall 1, as of the close of the final amendment window (January 28, 2019), was used for the 2018–19 P-2 UPP calculations. Subsequent changes to CALPADS counts for LCFF can only be submitted through the audit process.

The CALPADS data used to determine each LEA’s UPP also reflects transfers reported in CALPADS for students that are served by the COE but funded for LCFF at the district of residence, as well as transfers for charter school students who are funded through the LCFF COE formula. The Report of Attendance and CALPADS Enrollment/Unduplicated Pupil Count Transfers for District Funded County Program Students (XLSX) Excel file shows the District Funded County Program ADA reported by COEs by district of residence and CALPADS enrollment and unduplicated pupil count transfers as of the CALPADS Fall 1 report. Similarly, the Report of Attendance and CALPADS Enrollment/Unduplicated Pupil Count Transfers for County Program Charter School Students (XLSX) Excel file shows the Charter Served, County Funded ADA reported by the charter schools and CALPADS enrollment and unduplicated pupil count transfers. The CDE published a series of Frequently Asked Questions on the transfer of enrollment and unduplicated pupils, as well as the flow of funds under LCFF for these students.

LCFF Floor for School Districts and Charter Schools

The LCFF Floor is a component of the LCFF Transition Entitlement. The details of the LCFF Floor are displayed on the School District LCFF Transition Calculation and Charter School LCFF Transition Calculation exhibits and exhibit reference guides.

The LCFF Floor is based on the current year funded ADA multiplied by the 2012–13 Revenue Limit and General Purpose funding rates plus the 2012–13 categorical funding subsumed into LCFF. The details of the rates and funding used in the LCFF Floor calculation are displayed on each LEA’s LCFF Transition Calculation with additional details on the 2012–13 Adjusted District Revenue Limit Per ADA Rate Calculation exhibit and exhibit reference guides. If a school district is funded by NSS in the LCFF Target Entitlement, the Floor also includes the applicable NSS allowance based on 2012–13 deficited funding amounts.

The LCFF Floor also includes prior year LCFF Gap Funding. A cumulative prior year’s Gap rate is calculated for each school district and charter school by taking the sum of each prior year’s LCFF Gap Funding divided by funded ADA (from the most recent recertification of each prior year), which is then multiplied by current year ADA. Additional details are available on the Prior Year Gap Rate per ADA Calculation exhibit and exhibit reference guide.

LCFF Floor for COEs

The LCFF Floor is determined on the County LCFF Calculation exhibit; the details of the calculations are available in the corresponding exhibit reference guide.

The County LCFF Floor is based on the current year funded ADA multiplied by the 2012–13 funding rates plus the 2012–13 categorical funding subsumed into LCFF. In addition, the County LCFF Floor includes an amount of 2012–13 Revenue Limit funding that is not adjusted by current year ADA and is held constant as of the 2012–13 Annual Apportionment. The 2012−13 Adjusted County Revenue Limit for Floor Calculation exhibit that contained these calculations has been retired. Each COE’s specific calculations and funding amounts can be found in the 2016–17 exhibit with the calculation details explained in the 2016–17 exhibit reference guide.

For COEs funded on the “hold harmless” provisions of EC Section 2575(g)(2), the LCFF Floor represents the LCFF Entitlement unless the LCFF Target amount exceeds the LCFF Floor in any prior or current year P-2 certification.

Additional COE LCFF State Aid

There are two calculations that provide COEs with Additional LCFF State Aid. The first is funding calculated pursuant to EC Section 2575.1 and the second is funding calculated pursuant to EC Section 2575.2.

EC Section 2575.1, effective 2017–18 fiscal year, provides each COE funded at the LCFF Target as of the 2016–17 Second Principal Apportionment additional LCFF state aid based on the number of school districts under its jurisdiction, or a statutory minimum. Details of the funding calculation can be found in the County LCFF Calculation funding exhibit and the corresponding exhibit reference guide.

EC Section 2575.2, effective 2018–19 fiscal year, provides all COEs with more than one school district under their jurisdiction $200,000 in additional LCFF state aid plus an allowance based on school districts identified for differentiated assistance pursuant to EC Section 52071. Details of the funding calculation can be found in the County Funding Based on Districts Identified for Differentiated Assistance funding exhibit and the corresponding exhibit reference guide.

LCFF State Aid pursuant to EC Section 2575.1 and EC Section 2575.2 represents a portion of a COE’s overall LCFF State Aid and is included in standardized account code structure (SACS) Object Code 8011.

School District Necessary Small Schools Funding

During the LCFF Transition period, the CDE will calculate the NSS Allowance for the LCFF Target, to be included in the School District LCFF Target Entitlement, based on NSS Funding Band amounts for the applicable fiscal year. In addition, the CDE will calculate the NSS Allowance for the LCFF Floor, to be included in the School District LCFF Transition Calculation, based on the 2012–13 Deficited NSS Funding Band amounts. For both calculations, the allowance is based on the combination of ADA and the number of full-time teachers (for elementary schools) or the number of full-time equivalent certificated employees (for high schools), whichever provides the lesser allowance. Details of the NSS allowance calculations can be found on the School District Necessary Small Schools Allowance for the LCFF Target and School District Necessary Small Schools Allowance for the LCFF Floor exhibits and accompanying exhibit reference guides.

Economic Recovery Target Funding

A school district’s or charter school’s eligibility for ERT is based upon a calculation done in 2013–14 that determined if the LEA would have been better off under the revenue limit/categorical funding model rather than the LCFF model. Each fiscal year, an eligible LEA will receive an annual ERT payment that is increased incrementally during LCFF transition. After the transition, the ERT funding will become an add-on component of an eligible LEA’s LCFF Entitlement. Details of the funding calculation can be found on the Economic Recovery Target exhibit and exhibit reference guide. Most school districts and charter schools did not generate an ERT funding amount. The ERT funding is added to the LCFF Transition Entitlement.

Class Size Penalties

Class Size Penalties (CSP) are financial penalties applied to a school district’s LCFF entitlement for exceeding the average class size maximums in kindergarten and grades one through eight. The provisions governing the calculation of CSP are not the same as the conditions of apportionment for the LCFF K–3 Grade Span Adjustment. The penalties calculated for CSP are found on Line J-2 of the exhibit titled Class Size Penalties and are applied through the Miscellaneous Adjustments, Line E-1, and Minimum State Aid Adjustments, Line G-5, of the School District LCFF Transition Calculation. The accompanying exhibit reference guide provides additional details on how the penalties are calculated.

In-lieu of Property Taxes

In-lieu of property taxes have been recalculated for fiscal year 2018–19 as well as for fiscal years 2016–17 and 2017–18 to reflect revised ADA and sponsoring school district tax per ADA rates. Total in-lieu of property taxes for each charter school are shown on Line F-7 of the Charter School LCFF Transition Calculation exhibit. Countywide charter schools and county program charter schools may have multiple sponsoring school districts, as defined in EC Section 47632(i). A summary of the in-lieu of property taxes for these charter schools is shown on the ADA and In-lieu of Property Taxes by District of Residence for Countywide and Charter Funded County Programs (XLSX) Excel file. Details of the calculation are provided in the Local Revenue Detail by District of Residence exhibit and the corresponding exhibit reference guide. In-lieu of property taxes are final as of the third annual recertification.

LCFF State Aid Adjustments and Prior Year Recomputations

In addition to the 2018–19 LCFF state aid calculations, fiscal years 2017–18 and 2016–17 have been recalculated for ADA and unduplicated pupil count adjustments submitted by LEAs. Any adjustments for funding in-lieu of property taxes were made to reflect revised ADA and tax per ADA rates. The cumulative amount of prior year adjustments is included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLSX) Excel file. 

Basic Aid Choice, Basic Aid Court-Ordered Voluntary Pupil Transfer, and Basic Aid Open Enrollment

The Basic Aid Choice, Basic Aid Court-Ordered Voluntary Pupil Transfer, and Basic Aid Open Enrollment programs are inter-district attendance programs that provide state aid to basic aid (excess tax) school districts that are serving students from non-basic aid districts. The calculation of state aid shown on lines A-4, A-5, and A-6 of the Principal Apportionment Summary can be found on the exhibits titled School District Basic Aid Choice Calculation, School District Basic Aid Court-Ordered Voluntary Pupil Transfer Calculation, and School District Basic Aid Open Enrollment Calculation, respectively. The accompanying exhibit reference guides provide additional details on how funding is calculated.

The 2018–19 P-2 statewide totals are as follows:

In addition to the 2018–19 calculations, fiscal years 2017–18 and 2016–17 have been recalculated for ADA adjustments submitted by LEAs. Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLSX) Excel file.

Basic Aid Supplement Funding (Charter School Adjustment)

The School District Basic Aid Supplement program provides to basic aid (excess tax) school districts supplemental funding for the loss of local property taxes due to charter schools that provide instruction to nonresident (out-of-district) students. The calculation of state aid shown on Line A-7 of the Principal Apportionment Summary can be found on the exhibits titled School District Basic Aid Supplement Calculation and School District Basic Aid Supplement Funding. The accompanying exhibit reference guides provide additional details on how funding is calculated for the program. The statewide total amount for this program at P-2 is $38,042,182.

In addition to the 2018–19 calculation, fiscal years 2017–18 and 2016–17 have been recalculated for ADA adjustments submitted by LEAs. Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLSX) Excel file. 

Adults in Correctional Facilities

The Adults in Correctional Facilities (AICF) program provides funding on a reimbursement basis to eligible LEAs that offer schools and classes for prisoners. The calculation of state aid shown on Line A-8 of the Principal Apportionment Summary can be found on the exhibit titled Adults in Correctional Facilities Funding.

The CDE recently discovered an issue with the formula that zeroed out funding for some LEAs that operated a program in the prior year. The formula has been modified beginning with the 2017–18 Annual R-1 recalculation. Funding for the AICF program is based on the LEA’s prior year AICF entitlement, plus an increase or decrease in funding based on the ADA funded in the prior year compared to the ADA funded in the second prior year. Under the new formula, the Prior Year Funded Rate Per ADA (Line A-3) is based on the LEA’s prior year AICF funding and ADA, and is recalculated at each period, rather than using the LEA’s historical rate. Decreases in ADA are multiplied by the LEA-specific prior year funded rate per ADA. Increases in ADA and COLA are now funded at a statewide average rate for the program. For most LEAs, ADA growth is capped at 2.5 percent. Growth and COLA funding may be prorated if there are insufficient funds.

For 2017–18 Annual R1 and 2018–19 P-2, the new funding formula resulted in a minor decrease in funding for some LEAs. To hold these LEAs harmless, an adjustment was made to Line E-1 on the Adults in Correctional Facilities Funding exhibit for these LEAs to retain the funding level apportioned at 2017–18 Annual and 2018–19 P-1.

The 2018–19 Budget Act appropriates $15,331,000 for the AICF program, which was sufficient to fully fund the program at P-2. In addition to the 2017–18 and 2018–19 calculation, fiscal year 2016–17 has been recalculated for ADA adjustments submitted by LEAs. Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLSX) Excel file.

Special Education Funding Assembly Bill (AB) 602

The Special Education Program, also known as AB 602, provides funding to Special Education Local Plan Areas (SELPA) based on the SELPA’s ADA and other data elements. Note: funding for the Extraordinary Cost Pool Claims Process (ECP) is not calculated until the Annual Apportionment and funding for mental health services is apportioned outside of the Principal Apportionment.  

The calculation of state aid shown on Line A-9 of the Principal Apportionment Summary can be found on the exhibits titled SELPA Special Education Funding Exhibit, SELPA Special Education Funding Exhibit – LA Court, and SELPA Special Education Funding Exhibit – Charter SELPA. The accompanying exhibit reference guides provide additional details on how funding is calculated. The Special Education AB 602 ADA and Statewide Rates and Factors information can be viewed on the Special Education web page.

Program specialists and regionalized services (PS/RS) funding was modified by the 2018–19 Budget Act Trailer Bill, Assembly Bill (AB) 1808 (Chapter 32, Statutes of 2018). Section 100 of AB 1808 added EC Section 56836.24, and directs CDE to calculate funding for PS/RS for each SELPA based on the statewide average PS/RS Rate. As a result, the AB 602 statewide target rate and each SELPA’s base rate were recalculated to remove PS/RS. Following is a summary of the changes reflected in the P-2 Apportionment:

• To recalculate each SELPA’s base rate, PS/RS funding was removed from each SELPA’s Prior Year Base, Line B-1. Detailed calculations for each SELPA is displayed on the Special Education AB 602 SELPA’s Prior Year Base (XLSX) Excel file.
• The 2018–19 statewide target rate was recalculated and is $539.68.
• The 2018–19 statewide average PS/RS rate is equal to $15.97. The rate is a result of taking the 2012–13 statewide average PS/RS rate and adjusting by COLA for each year from 2013–14 through 2018–19.

The current year appropriation of $2,792,469,000 continues to be insufficient to fully fund AB 602 entitlements at P-2. As a result, a proration factor of 0.9767891750 was applied to the Base Entitlement.

Special Education Out-of-Home Care

The Out-of-Home Care (OHC) Program provides funding to SELPAs for pupils residing in facilities located within each SELPA’s geographic boundaries. The calculation details for OHC funding, which is a component of the AB 602 entitlement, are displayed on the Out of Home Care Funding exhibit and exhibit reference guide.

The 2018–19 Budget Act appropriates $140,018,000 for the OHC Program, which is sufficient to fully fund the program at P-2. There are no changes in the 2018–19 facility rates from P-1 to P-2; the facility rates can be viewed on the Funding Rates and Information web page. Funding for group homes and foster homes was calculated based on the bed count and pupil count data from the 2016–17 fiscal year and 2018–19 funding rates. Funding for Community Care, Intermediate Care, and Skilled Nursing facilities was calculated based on the pupil count data collected as of April 1, 2019. For each fiscal year, CDE provides facility information used for the OHC Program by SELPA on the Out-of-Home Care Funding Results web page. 

AB 602 State Aid Adjustments and Prior Year Recomputations

In addition to the 2018–19 P-2 calculation, fiscal years 2017–18 (Annual R-1) and 2016–17 (Annual R-3) for AB 602, OHC, ECP, and Necessary Small SELPAs’ ECP for Mental Health Services (NSS ECPMH) may have been recalculated for revised ADA and other data. Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLSX) Excel file. Provided below is a summary for fiscal years 2017–18 (Annual R-1) and 2016–17 (Annual R-3).

2017–18 Annual R-1

The AB 602 appropriation of $2,746,584,000 continues to be insufficient to fully fund AB 602 entitlements at Annual R-1. As a result, a proration factor of 0.9880105897 was applied to the Base Entitlement. There are no changes for OHC, ECP, and NSS ECPMH programs from Annual to Annual R-1. 

2016–17 Annual R-3

The 2016–17 AB 602 entitlements continue to have a proration factor of 0.9853145492 applied to the Base Entitlement. There are no changes for OHC, ECP, and NSS ECPMH programs from Annual R-2 to Annual R-3.

Special Education Infant (Ages Two and Younger) Program

The Infant Program provides funding for SELPAs that operate early education programs for individuals with exceptional needs who are younger than three years of age. The calculation of state aid shown on Line A-10 of the Principal Apportionment Summary can be found on the exhibit titled Infant Entitlement. The accompanying exhibit reference guide provides additional details on how funding is calculated.

The 2018–19 Budget Act appropriates $77,838,000 for the Infant Program which is sufficient to fully fund the program at P-2. There are no changes to the 2018–19 statewide average unit rates from P-1 to P-2; the statewide average unit rates information can be viewed on the Funding Rates and Information web page.

Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLSX) Excel file. 

County Funding Transfer Process

The calculation of state aid shown on Line A-11 of the Principal Apportionment Summary can be found on the exhibits titled County Transfer of Funds for County Served District Funded ADA for COEs and School District Transfer of Funds for County Served District Funded ADA for school districts. The accompanying exhibit reference guides provide additional details on how funding is calculated. This funding represents transfers that increase funding for the COE and decrease funding to the pupil’s school district of residence through the Principal Apportionment based on information reported by the COE and school district as part of an optional process between the LEAs.

To account for this transfer in SACS, school districts will use Object Code 7142 (Other Tuition, Excess Costs, and/or Deficit Payments to County Offices) to record the payment to COEs. COEs will use Object Code 8710 (Tuition) to record the receipt from districts. All LEAs will use the unrestricted Resource Code 0000.

To help understand the basis for the transfers, the CDE has published a series of Frequently Asked Questions on the transfer of enrollment and unduplicated pupil counts in CALPADS and the flow of funds under LCFF for students served by a COE for which the funding is allocated to the district of residence. Additionally, the Report of Attendance and CALPADS Enrollment/Unduplicated Pupil Count Transfers for District Funded County Program Students (XLSX) Excel file provides a summary of these students by district of residence.

New or Expanding Charter Special Advance Payments

New or Expanding Charter Advance Payments shown on Line A-13 of the Principal Apportionment Summary are the total payments made in the First and Second Charter School Special Advance Apportionments as a result of the data submitted in the Pupil Estimates for New or Significantly Expanding Charters (PENSEC) and Charter School 20 Day Attendance (20 Day) reports. The PENSEC and 20 Day reports provide estimated and actual attendance data, respectively, for newly operational charter schools and charter schools that are expanding to add one or more grade levels.

School District Advance Payments of In-lieu Property Tax Transfers for New or Expanding Charter Schools, Line A-14 of the Principal Apportionment Summary, are the total in-lieu of property tax payments made to school districts at the First and Second Special Advance Apportionments based on the PENSEC and 20 Day charter school data used in the apportionment calculations.

See the CS Special Advance Apportionment, FY 2018–19 web page for information on the First and Second Charter School Special Advance apportionments.

Charter School Overpayments

Funding adjustments for charter schools are displayed on lines A-15 and A-16 of the Principal Apportionment Summary. Line A-16, PY Amount Charter Overpaid, includes overpayments not collected in the prior year that are brought forward and reduce the charter school’s current year LCFF State Aid apportionment payments. Line A-15, Amount Charter Overpaid, includes amounts overpaid based on calculations in the current period, i.e., when payments received to date exceed annualized funding in the current period. Overpayments typically result from changes between periods in ADA, local property taxes (in-lieu of property taxes for charter schools), or other data used in the apportionment calculations. In some cases, an invoice will be sent directly to the charter school to recover the overpayment.

Payment Schedule

The June payment, calculated with the P-2 Apportionment, reflects the final principal apportionment payment for the fiscal year. A summary of the data is available at the county level and by LEA.

For cash planning, LEAs should refer to the Principal Apportionment Payment Schedule web page.

Resources for Understanding Principal Apportionment Entitlements and Payments

The following resources are available to LEAs to help with understanding the calculation of Principal Apportionment program entitlements:

• Principal Apportionment Funding Exhibits
  Detailed entitlement calculations by LEA for each Principal Apportionment program. The CDE recommends that users review the exhibits in conjunction with the Principal Apportionment Exhibit Reference Guides.
  
• Principal Apportionment Exhibit Reference Guides
  Detailed explanation of all Principal Apportionment exhibits, including exhibit purpose, data sources, preceding and subsequent calculations, and calculation details.
• 2018−19 Funding Rates and Information
  Provides 2018−19 fiscal year funding rates and other information used in the calculation of funding for Principal Apportionment programs.
• Funding Excel Files
  Below is a summary of notable Excel files applicable to most LEAs:
  • Principal Apportionment Summary (XLSX): Reflects an LEA’s total state aid for all programs included in the Principal Apportionment, including prior year recomputations. This forms the basis for determining an LEA’s monthly payments. For SACS coding, Resource and Object codes are shown on the Excel file.
  • Adjustments and Prior Year Recomputations (XLSX): Detail by LEA, fiscal year, and program of the adjustments and prior year recomputations reflected on Line A-17 of the Principal Apportionment Summary.
  • Monthly payment schedule (XLSX): Provides an LEA’s Principal Apportionment payment for the month of June. The June payment is based on the total P-2 Principal Apportionment amount, net of payments to date. Payment information , including offsets, is available on the State Controller’s (SCO) website, as well as estimated payment dates (PDF).
• LCFF Funding Snapshot
  A high-level summary for each school district and charter school of the main LCFF funding components. This snapshot combines into one document data elements from several different LCFF exhibits. Details of the funding are also available in each funding exhibit.
• LCFF Fingertip Facts
  LCFF funding data for all LEAs has been aggregated to provide statewide information for use by interested parties.
• Answers to LCFF Frequently Asked Questions