Skip to main content
California Department of Education Logo

Attachment

Attachment to California Department of Education (CDE) Guidance Letter - Funding Credited to a School District for Students Served by a County Office of Education (COE) Under Local Control Funding Formula (LCFF).
Local Control Funding Formula (LCFF)
County Program
Average Daily Attendance (ADA), Enrollment, and Unduplicated Pupil Counts

 


Type of ADA
Education Code
2574(c)(4)(A)i
County Funded Non-Juvenile Court School
Education Code
2574(c)(4)(B)
Juvenile Court School
"All Other" County Program ADA
County Served

ADA, enrollment, and unduplicated pupil counts remain with the county offices of education (COE) and are included in COE LCFF calculations

ADA, enrollment, and unduplicated pupil counts remain with the COE and are included in the COE LCFF calculations

ADA, enrollment, and unduplicated pupil counts credited to district of residence and included in the district LCFF calculations

County Program Charter Servedii

ADA, enrollment, and unduplicated pupil counts credited to COE and included in COE LCFF calculations

ADA, enrollment, and unduplicated pupil counts credited to COE and included in COE LCFF calculations

ADA, enrollment, and unduplicated pupil counts remain with the charter and are included in charter LCFF calculations



i Student enrolled in a county school pursuant to any of the following:

  • Probation-referred pursuant to sections 300, 601, 602, and 654 of the Welfare and Institutions Code.
  • On probation or parole and not in attendance in a school.
  • Expelled for any of the reasons specified in subdivisions (a) or (c) of Education Code (EC) Section 48915.

ii Charter school authorized pursuant to EC Section 47605.5    

Questions:   Principal Apportionment Section | pase@cde.ca.gov | 916-324-4541
Last Reviewed: Tuesday, December 10, 2024
Recently Posted in Allocations & Apportionments
  • Res-25: Mandate Block Grant (added 28-Jul-2025)
    Mandate Block Grant program funding results for fiscal year 2025–26.
  • Funding Excel Files, FY 2025–26 Advance (added 18-Jul-2025)
    Apportionment exhibits provide detail of the distribution of funds by either county, district, or charter schools for fiscal year (FY) 2025–26 Advance.
  • Ltr1-25: Lottery Revenue Projections (added 15-Jul-2025)
    Detail letter to the county offices and district county business officials and charter school administrators regarding lottery revenue projections for fiscal year 2025-26.
  • Advance Apportionment ADA Letter, FY 2025–26 (added 15-Jul-2025)
    Letter dated July 15, 2025 for average daily attendance (ADA) for allocation of supplemental taxes for fiscal year (FY) 2025–26.
  • 2025–26 Advance Apportionment ADA: Section 75.70 (added 15-Jul-2025)
    Fiscal Year 2025–26 advance apportionment average daily attendance (ADA) for the allocation of supplemental taxes pursuant to Section 75.70 of the Revenue and Taxation Code.

  • FY 2024-25 CSPP Year-End Reporting Reminders (added 09-Jul-2025)
    The purpose of this letter is to provide California State Preschool Program (CSPP) contractors guidance regarding due dates and reporting requirements related to June year-end and audit reports for the fiscal year ending June 30, 2025.
  • Principal Apportionment Deadlines, FY 2025–26 (updated 02-Jul-2025)
    Calendar of Principal Apportionment key deadlines for school district, county office of education, charter school, and SELPA data for fiscal year (FY) 2025–26.
  • Mental Health Consultative Services FAQs (added 01-Jul-2025)
    Answers frequently asked questions (FAQs) from the Mental Health Consultative Services webinar training presented on January 29, 2025.
  • Ltr3-24: Third Quarter Lottery (added 30-Jun-2025)
    Lottery Third Quarter Lottery Apportionment letter for fiscal year 2024-25.
  • EPA - 2024-25 Q4 Letter (added 19-Jun-2025)
    Fourth Quarter Apportionment for the Education Protection Account, Fiscal Year 2024–25.