Calculations to Determine 2015–16 P-2

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

The California Department of Education (CDE) certified the Second Principal Apportionment (P-2) for fiscal year 2015−16 on June 21, 2016, 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 can be found on the Principal Apportionment Funding Exhibits, and details of the calculations are explained in the Principal Apportionment Exhibit Reference Guides. In addition to certifying the 2015–16 P-2 calculations, fiscal years 2013–14 (Annual R3) and 2014–15 (Annual R1) have been recalculated for average daily attendance (ADA), local revenue, and unduplicated pupil count adjustments submitted by LEAs. These prior year adjustments are reflected on Line A-17 of the 2015–16 P-2 Principal Apportionment Summary, and further detailed on the Adjustments and Prior Year Recomputations (XLS) Excel file. For more information about these 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 Transition Calculation, School District LCFF Transition Calculation, and Charter School LCFF Transition Calculation, respectively. The accompanying exhibit reference guides also provide additional details on how funding for the programs 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 Transition 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 from the LCFF Transition Entitlement local property taxes (or in-lieu of taxes for charter schools) and the 2015–16 Education Protection Account (EPA) Entitlement. If applicable, the LCFF state aid is increased to reach the LCFF minimum level of state aid required by law.

Education Protection Account Entitlement

EPA revenues, as authorized by Proposition 30, The Schools and Local Public Safety Protection Act of 2012, are generated by temporary increases in the state’s sales tax rate for all taxpayers, and the personal income tax rates for upper-income taxpayers. All LEAs will receive quarterly EPA payments through the 2018–19 fiscal year, paid outside of the Principal Apportionment.

With the 2013−14 implementation of LCFF, EPA entitlements continue to be calculated based on adjusted revenue limits, including the allowance for necessary small schools, and charter school block grant funding, in accordance with Proposition 30. These funding amounts continue as components of the LCFF Floor. Charter schools newly operational in the 2013–14 fiscal year or after receive the minimum funding of $200 per ADA. Using a 2015–16 EPA revenue estimate of approximately $7.2 billion, the CDE recalculated EPA entitlements using a factor of 25.71753613 percent based on the 2015–16 statewide total of revenue limits and charter school block grant funding.

Each LEA’s EPA entitlement was reduced so that funding from local property taxes and the EPA combined did not exceed the LEA’s adjusted revenue limit or charter school general purpose funding, provided that each LEA received the minimum EPA funding at a rate of $200 per unit of ADA. Except for LEAs fully funded through local revenue, EPA funding offsets LCFF state aid allocated through the Principal Apportionment.

The 2015–16 EPA entitlements, as of P-2, are shown for informational purposes only on the Principal Apportionment Summary (XLS). EPA entitlements can also be seen on the 2015–16 P-2 County, School District, and Charter School LCFF Transition Calculation exhibits.

Note that the 2015–16 EPA entitlements will become final at the Annual Apportionment. The final EPA amount will be used in the calculation of 2015–16 LCFF state aid at the 2015−16 Annual Apportionment and subsequent 2015–16 Annual apportionment recalculations.

For additional information, visit the 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. A LCFF Need is calculated for each LEA, which is the difference between its adjusted prior-year funding level, called the LCFF Floor, and its LCFF Target Entitlement.

For school districts and charter schools, Senate Bill (SB) 78 (Chapter 19, Statutes of 2015) provided approximately $6 billion to fund LCFF Need for the 2015–16 fiscal year, which resulted in a statewide LCFF Gap Funding rate of 52.55761597 percent that is applied to each school district’s and charter school’s LCFF Need to determine its current year LCFF Gap Funding. School districts and charter schools that did not have a LCFF Need at the 2014–15 P-2 certification are funded based on the LCFF Target commencing with the 2015–16 fiscal year.

Note that the LCFF statutes freeze the statewide LCFF Gap Funding rate as of the P-2 Apportionment to prevent unanticipated adjustments to school district and charter school entitlements. This provides stability to all school districts and charter schools by preventing the recalculation of the statewide Gap rate at subsequent apportionments that would have occurred anytime a school district or charter school submitted revised data. The amount a school district or charter school receives in LCFF Gap Funding can still change if the school district or charter school’s LCFF Need changes in subsequent calculations.

As of 2014–15, the COE LCFF Need has been fully funded, therefore there was no Gap appropriation provided for COEs in 2015–16.

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 Target Entitlement exhibits and exhibit reference guides. The base grants per unit of ADA, necessary small school (NSS) funding bands, COE operations grants, and supplemental and concentration grant factors used in the Target Entitlement calculations are listed on the Funding Rates and Information Web page.

If applicable, the NSS Allowance and ADA are taken into account for the School District LCFF Target Entitlement. ADA funded by the NSS formula is excluded from the Base Grant funding but is included for purposes of Supplemental and Concentration Grant calculations. Details for the NSS allowance calculation can be found on the School District Necessary Small Schools Allowance for the LCFF Target exhibit and exhibit reference guide.

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. COEs may also have an add-on for Foster Youth Necessary Small High School, effective for 2014−15 through 2016−17.

Unduplicated Pupil Percentage

The Unduplicated Pupil Percentage (UPP) is used to calculate LCFF Supplemental and Concentration Grants, which are components in the LCFF Target Entitlements. Details of the UPP and calculations are displayed on the School District Unduplicated Pupil Percentage, Charter School Unduplicated Pupil Percentage, and County 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 unduplicated pupil counts for the three years is divided by the sum of enrollment for the three years to produce the current year’s UPP. In the fourth and subsequent years the newest year will be added and the oldest will be dropped off.

SB 859 (Chapter 33, Statutes of 2014) modified the data used for the 2014−15 and 2015−16 UPP calculations. EC Section 42238.02(b)(5)(D)(i) allows 2014−15 data to be used in place of 2013−14 data if doing so yields a higher UPP in the 2014−15 and/or 2015−16 UPP calculation. The UPP exhibits for 2014–15 and 2015–16 calculate both the regular UPP and the alternate UPP, and use the highest one in the calculation of Supplemental and Concentration Grant funding. See the exhibit reference guides for calculation details.

The enrollment and unduplicated pupil counts, which form the basis for the UPP, were collected by CDE in the California Longitudinal Pupil Achievement Data System (CALPADS) Fall 1 2015 data collection. Data certified in CALPADS Fall 1, as of the close of the final amendment window (March 18, 2016), were used for 2015−16 P-2 UPP calculations. For  additional information about the Fall 1 data submission, please refer to CALPADS Update FLASH #114 [Note: The preceding link is no longer valid.], available on CDE’s Web site. Subsequent changes to CALPADS counts for purposes of LCFF can only be submitted in the audit process. Additional information on Audit Adjustments to CALPADS data is available in the Data Reporting Instruction Manual (DOC).

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 through 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 (XLS) Excel file available on CDE’s Web site shows the District Funded County Program ADA reported by district of residence and CALPADS enrollment and unduplicated pupil count transfers as of the CALPADS Fall 1 amendment window report. Similarly, the Report of Attendance and CALPADS Enrollment/Unduplicated Pupil Count Transfers for County Program Charter School Students (XLS) Excel file shows the Charter Served, County Funded ADA reported by the charter school and CALPADS enrollment and unduplicated pupil count transfers. CDE has published a series of Frequently Asked Questions on the transfer of enrollment and unduplicated pupil counts and flow of funds under LCFF for these students.

LCFF Floor

The LCFF Floor is a component of the LCFF Transition Entitlement. The details of the LCFF Floor are displayed on the County LCFF Transition Calculation, 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. For COEs, the 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 details of the rates and funding used in the LCFF Floor calculation are displayed on each LEA’s LCFF Transition Entitlement with additional details on the 2012−13 Adjusted County Revenue Limit for Floor Calculation and 2012–13 Adjusted District Revenue Limit Per ADA Rate Calculation exhibits and exhibit reference guides. If a school district is funded by NSS in the LCFF Target Entitlement, the Floor also includes the applicable deficited NSS allowance based on 2012–13 funding amounts.

Commencing with 2014−15, the LCFF Floor also includes prior year LCFF Gap Funding. For school districts and charter schools, a cumulative prior year’s Gap rate is calculated for each LEA 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 for school districts and charter schools are available on the Prior Year Gap Rate per ADA Calculation exhibit and exhibit reference guide. For COEs, this is the same dollar amount received in 2013−14 and 2014–15 for LCFF Gap Funding.

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, 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 amount. Details for 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 (ERT) Funding

A school district or charter school is eligible for ERT funding if its per-ADA funding under the old funding model (adjusted to projected 2020–21 levels) is at or below the 90^th percentile ($12,921.15) and if it would have been better off under the old funding model rather than the LCFF model. 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.

By law, ERT entitlements are frozen based upon the calculations in the 2013–14 P-2 Apportionment certification.

Class Size Penalties

Class Size Penalties (CSP) are financial penalties applied to a school district’s LCFF for exceeding the average class size maximums in kindergarten and grades one through eight. Please note that the provisions governing the calculation of CSP are not the same as the conditions of apportionment governing 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 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 also provides additional details on how the penalties are calculated.

2014−15 Fiscal Year (Annual R1) and 2013−14 Fiscal Year (Annual R3)

In addition to the 2015–16 calculations, fiscal years 2013–14 and 2014–15 have been recalculated for ADA adjustments submitted by LEAs. Beginning with the 2013–14 Annual R1 Apportionment, charter school funding for in-lieu of property taxes is no longer held constant as of the Annual Apportionment. Adjustments for funding in-lieu of property taxes were made to reflect revised ADA and tax per ADA rates for in-lieu of property taxes as of each recertification. 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 (XLS) 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 also provide additional details on how funding for the programs are calculated.

The 2015–16 P-2 Statewide Totals are as follows:

In addition to the 2015–16 calculations, fiscal years 2013–14 and 2014–15 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 (XLS) Excel file.  

Basic Aid Supplement Funding (Charter School)

The School District Basic Aid Supplement program provides basic aid (excess tax) school districts supplemental funding for the loss of local revenue 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 also provide additional details on how funding for the program is calculated. The statewide total amount for this program at P-2 is $22,663,018.

In addition to the 2015–16 calculation, fiscal years 2013–14 and 2014–15 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 (XLS) Excel file. 

Adults in Correctional Facilities

The Adults in Correctional Facilities (AICF) program provides funding 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 accompanying exhibit reference guide also provides additional details on how funding for the program is calculated. The 2015–16 funding for the AICF program was based on the lesser of each LEA’s 2014–15 rate per ADA or 80 percent of the 2007–08 statewide average revenue limit for Adult Education. This amount is multiplied by the lesser of prior year annual ADA, or a cap based on 2002–03 ADA funding increases of 2.5 percent each year.

The 2015–16 Budget Act appropriates $15,096,000 for the AICF program. The appropriation was not sufficient to fund all of the growth in the program; therefore, a proration factor of 0.5923589 was applied to the growth calculation. The P-2 calculations reflect the removal of the 2014–15 COLA of 1.0085 provided at Advance and P-1 because the 2015–16 Budget Act did not provide COLA for this program.

In addition to the 2015–16 calculation, fiscal years 2013–14 and 2014–15 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 (XLS) Excel file. 

Special Education Assembly Bill 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 mental health services is a separate program apportioned outside of the Principal Apportionment.  

2015−16 Fiscal Year (P-2)

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 also provide additional details on how funding for the programs is calculated. There is no change in the 2015–16 statewide target rate from P-1 to P-2 of $532.68 per ADA. However, the 2015–16 Budget Act appropriation of $2,743,893,000 continues to be insufficient to fully fund AB 602 at P-2. As a result, a proration factor of 0.9729029673 was applied to the Base Entitlement. The Special Education AB 602 ADA and Statewide Rates and Factors information can be viewed on the Special Education Web page.

2014−15 Fiscal Year (Annual R1)

The 2014–15 Budget Act appropriation of $2,824,351,000 for special education continues to be insufficient to fully fund AB 602 at Annual R1. As a result, a proration factor of 0.9987435604 was applied to the Base Entitlement. In addition, funding for the 2014–15 Extraordinary Cost Pool Program was prorated and a factor of 0.8049561084 was applied to the calculation.

2013−14 Fiscal Year (Annual R3)

The 2013–14 AB 602 base entitlement, including growth and COLA, are fully funded at the Annual R3 apportionment. In addition, funding for the 2013–14 Extraordinary Cost Pool Program was prorated and a factor of 0.7539544723 was applied to the calculation.

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 details of the calculation of 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.

2015−16 Fiscal Year (P-2)

The Budget Act of 2015 appropriated $150,095,000 for the OHC program. The facility rates were adjusted by a 1.02 percent statutory COLA and can be reviewed on the Funding Rates and Information Web page. Funding for the 2015−16 P-2 Apportionment was calculated based on the bed and pupil count data collected as of April 1, 2016, and funded at the 2015−16 fiscal year budgeted amount for the program. The program is fully funded at P-2.  

2014−15 Fiscal Year (Annual R1)

The 2014–15 OHC entitlement equals $146,308,379 and is fully funded at Annual R1.

2013−14 Fiscal Year (Annual R3)

There is no change to the 2013–14 OHC entitlement from Annual R2 to Annual R3.  

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.

2015−16 Fiscal Year (P-2)

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 2015–16 Budget Act total funding apportioned for the Infant program is $71,531,156. The 2015−16 Infant program statewide average unit rates can be viewed on the Funding Rates and Information Web page. The accompanying exhibit reference guide also provides additional details on how funding for the program is calculated. The program is fully funded at P-2.

The Budget Act provided an additional $30 million for early intervention services to infants and toddlers younger than three years of age. However, the proposed 2016–17 Budget intends to reappropriate these funds.

2014−15 Fiscal Year (Annual R1)

The 2014–15 Infant entitlement equals $70,797,838 and is fully funded at Annual R1.

2013−14 Fiscal Year (Annual R3)

There is no change to the 2013–14 Infant entitlement from Annual R2 to Annual R3.

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. This funding represents an increase in funding for the COE and a decrease in funding to the pupil’s school district of residence through the Principal Apportionment based on information reported by the COE and school district. Details of the requirements for the transfer can be found in the School District Transfer of Funds for County Served District Funded ADA and County Transfer of Funds for County Served District Funded ADA exhibit guides, as well as the Attendance District Funded County Programs and County Served District Funded ADA Transfer Selection sections of the Data Reporting Instruction Manual (DOC).

To account for this transfer in the standardized account code structure (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.

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 (XLS) Excel file available on CDE’s Web site shows the District Funded County Program ADA that is used to calculate the transfer of funds from the district of residence to the COE.

The 2014–15 Annual R1 certification includes recalculated transfers based on adjustments to ADA submitted after 2014–15 P-2 was certified, which were not reflected in the 2014–15 Annual certification.

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 Pupil Estimates for New or Significantly Expanding Charters (PENSEC) and Charter School 20 Day Attendance Report (20 Day) special advance apportionments. The PENSEC and 20 Day reports provide special advance apportionments based on 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 based on the PENSEC and 20 Day charter school special advance apportionment calculations.

Charter School Overpayments

Funding adjustments for charter schools are displayed in 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 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 revenue (in lieu of property taxes), or other data used in the apportionment calculations.

For most charter schools, the overpayment will be collected through reducing apportionment payments in the current fiscal year that may carry forward into the subsequent fiscal year. In some cases, an invoice will be sent directly to the charter school.

Adjustments and Prior Year Recomputations

Adjustments and Prior Year Recomputations for the programs funded through the Principal Apportionment are shown on Line A-17 of the Principal Apportionment Summary. Most of the adjustments will be as a result of ADA, property tax, and other adjustments submitted by LEAs for the 2014–15 Annual R1 and 2013–14 Annual R3 certifications, but some LEAs will see adjustments for the current fiscal year and for fiscal years prior to 2013–14. Detail of adjustments by LEA, fiscal year, and program can be found on the Adjustments and Prior Year Recomputations (XLS) Excel file.

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.

• 2015−16 Funding Rates and Information
  Provides 2015−16 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 (XLS): Reflects an LEA’s total state aid for all programs included in the Principal Apportionment, including prior year recomputations. This total forms the basis for determining an LEA’s monthly payment amount. For SACS coding, Resource and Object codes are shown on the Excel file.
  • Adjustments and Prior Year Recomputations (XLS): 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 (XLS): Provides an LEA’s Principal Apportionment payment for 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) Web site, as well as estimated payment dates (PDF).

• LCFF Funding Snapshot
  Summarizes for each school district and charter school the main funding components of LCFF Transition funding. This snapshot combines into one document data elements from several different LCFF exhibits.

• LCFF Fingertip Facts
  LCFF funding data for all LEAs has been aggregated to provide statewide information for use by interested parties. The Fingertip Facts are intended as a summary and do not include detailed descriptions or explanations of the various sources and components of funding. Note: 2015−16 P-2 data will be available on CDE’s Web site approximately a week after the P-2 certification date.

• Answers to LCFF Frequently Asked Questions