Calculations to Determine 2021–22 P-2Detail of calculations to determine the 2021–22 Second Principal Apportionment.
Principal Apportionment Highlights | LCFF Entitlement | Basic Aid Inter-district | Basic Aid Supplement | AICF | Special Education | Infant | Mental Health Services | Early Intervention Preschool Grant | Expanded Learning Opportunities Program | County Funding Transfer | Other State Aid | Charter Special Advance | Charter Overpayments | Payment Schedule | Resources
The California Department of Education (CDE) certified the Second Principal Apportionment (P-2) for fiscal year (FY) 2021–22 on June 17, 2022, pursuant to California Education Code (EC) Section 41335. The following provides specific details regarding the calculation of funding for each Principal Apportionment program.
Local educational agency (LEA) funding calculations are available through the Principal Apportionment Funding Exhibits. In addition to certifying the 2021–22 P-2 funding calculations, FYs 2020–21 First Annual Recertification (Annual R-1) and 2019–20 Third Annual Recertification (Annual R-3) have been recalculated, as well as other prior years, as necessary. The cumulative amount of prior year adjustments is reflected on Line A-20 of the 2021–22 P-2 Principal Apportionment Summary (XLSX), 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.
Each year, there may be statutory or administrative changes to Principal Apportionment calculations. Notable changes for FY 2021–22 are as follows:
- The average daily attendance (ADA) used for entitlement calculations is subject to essentially the same statutory provisions in effect prior to the COVID-19 pandemic.
- Local Control Funding Formula (LCFF) entitlements for school districts are calculated based on the greater of current year ADA (FY 2021–22) or prior year ADA (FY 2020–21). For most school districts, prior year, 2020–21 ADA is the same as FY 2019–20 ADA, unless the school district qualified for growth funding provisions authorized by Senate Bill (SB) 820 (Chapter 110, Statutes of 2020).
- LCFF entitlements for charter schools and county offices of education (COE) are calculated based on current year ADA (FY 2021–22).
- For the 2021–22 FY, Assembly Bill (AB) 130 (Chapter 44, Statutes of 2021) authorized 2021–22 funding rates to be calculated by first assuming the 2020–21 funded COLA was 2.31 percent instead of zero. Additionally, AB 130 provided an additional 1.00 percent increase to the 2021–22 statutory COLA for LCFF. This results in a compounded COLA of approximately 5.07 percent for LCFF programs.
- Beginning in 2021–22, the LCFF concentration grant funding rate for school districts and charter schools is increased from 50 percent to 65 percent of the base grant for the percentage of unduplicated pupils in excess of 55 percent of the LEA’s total enrollment, pursuant to AB 130.
- Several new programs are added to the Principal Apportionment in 2021–22. More information about each of these programs is included in the following sections.
- Special Education Mental Health Services, Line A-11
- Special Education Early Intervention Preschool Grant, Line A-12
- Expanded Learning Opportunities Program, Line A-13
- Education Protection Account (EPA) revenues for FY 2021–22 increased by 53 percent over the estimated revenue used for P-1 calculations. This resulted in a significant increase in EPA entitlement for many LEAs and a commensurate decrease in LCFF state aid. Additionally, due to the unprecedented increase in EPA revenue, revenue limit rates for school districts and charter schools were adjusted by statutory COLAs from 2013–14 to 2021–22 in order to fully allocate available EPA funds. Additional details are described in the Education Protection Account Entitlement section below.
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 County LCFF Calculation, School District LCFF Calculation, and Charter School LCFF Calculation exhibits, respectively.
For all LEAs, LCFF state aid is determined by subtracting local property taxes (or in-lieu of taxes for charter schools) and the 2021–22 EPA Entitlement from the LCFF Entitlement. 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.
For school districts and charter schools, the LCFF Entitlement is primarily comprised of grade span specific per-ADA base grants, plus supplemental and concentration grant funding based on the Unduplicated Pupil Percentage (UPP) of targeted disadvantaged students.
The LCFF Entitlement for COEs funded at the LCFF Target is comprised of an Operations Grant based on the student and LEA populations of the county, and an Alternative Education Grant based on a specific student population served by the COE. COEs that received revenue limit and categorical program funding at a higher level than their LCFF Target entitlement are subject to the hold harmless provisions that hold their funding at the 2012–13 levels, adjusted by current year Alternative Education Grant ADA, until their LCFF Entitlement grows and surpasses the 2012–13 funding levels. These calculations comprise the LCFF Floor which is used in lieu of the LCFF Target for determination of the LCFF Entitlement for COEs funded on the “hold harmless” provisions of EC Section 2575(g)(2).
Descriptions of the LCFF components are available on the LCFF Overview web page. The details of each LEA’s LCFF Entitlement are displayed on the School District LCFF Calculation, Charter School LCFF Calculation, and County LCFF Calculation exhibits. All applicable current year funding rates used in the calculations are available on the Funding Rates and Information web page.
Unduplicated Pupil Percentage
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 (UPC) 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 data used to determine the UPP were collected by the CDE in the California Longitudinal Pupil Achievement Data System (CALPADS) 2021–22 Fall 1 data collection. CALPADS Fall 1 data certified as of the close of the final amendment window (February 11, 2022), was used for the 2021–22 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 and funded based on the LCFF of 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 amended 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 UPC 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.
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.
Necessary Small School (NSS) Allowance
If applicable, the NSS Allowance and NSS ADA are taken into account for the School District LCFF Entitlement exhibit. ADA funded through the NSS formula is excluded from the Base Grant Funding but is included for purposes of Supplemental and Concentration Grant calculations. The CDE calculated the NSS Allowance for the LCFF Entitlement based on the NSS Funding Band amounts for the applicable FY. The CDE also calculated the NSS Allowance for the EPA Proportionate Share calculation based on the 2012–13 Deficited NSS Funding Band amounts, adjusted for COLA. 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. Additional details can be found on the School District Necessary Small Schools Allowance funding exhibit.
School district and COE LCFF 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. School district and charter school LCFF Entitlements include, if applicable, Economic Recovery Target (ERT) add-on funding. ERT is based upon a calculation done in 2013–14 that determined if the LEA would have generated a higher entitlement under the revenue limit/categorical funding model rather than the LCFF model. With full implementation of the LCFF in 2019–20, the total ERT Entitlement has become a permanent add-on to an eligible LEA’s LCFF Entitlement.
Minimum State Aid Guarantee
Some LEAs receive additional state aid to meet the level of the statutory minimum guarantee based on 2012–13 funding, known as Minimum State Aid Guarantee. The additional state aid to meet the Minimum State Aid Guarantee is added to the school district, charter school or COE LCFF State Aid, as applicable.
Additional COE LCFF State Aid
EC Section 2575.1, effective as of the 2017–18 FY, provides each COE funded at the LCFF Target as of the 2016–17 P-2 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 exhibit.
EC Section 2575.2, effective as of the 2018–19 FY, provides all COEs with more than one school district under its 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 exhibit. Note that school districts
were not identified for differentiated assistance in 2020 and 2021; therefore, the funding exhibit uses the 2019 district identification in lieu of 2020 and 2021 identification pursuant to SB 98 (Section 104 of Chapter 24, Statutes of 2020). The list of districts identified for differentiated assistance in 2019 is available on the Local Control Funding Formula web page.
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.
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 F-2 of the Class Size Penalties exhibit and are applied through the Miscellaneous Adjustments, Line H-2, and Minimum State Aid Adjustments, Line J-5, of the School District LCFF Calculation exhibit. The CSP section of the PADC User Manual(DOCX) provides detail on how the penalties are calculated and on the distinction between the CSP and LCFF K–3 Grade Span Adjustment.
In-lieu of Property Taxes
In-lieu of property taxes have been recalculated for FY 2021–22 as well as recalculated for FYs 2019–20 and 2020–21 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 I-4 of the Charter School LCFF Calculation exhibit. Countywide charter schools, county program charter schools and charter schools approved by the State Board of Education 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 (XLSX) Excel file. Details of the calculation are provided in the Local Revenue Detail by District of Residence exhibit. In-lieu of property taxes are final as of the third annual recertification.
Since the sponsoring school district is not always the same as the authorizing entity, a complete list of charter schools included in the Principal Apportionment is published with each certification to identify the authorizer, sponsoring school district(s), petition type, and petition expiration date for each charter school included in the Principal Apportionment. The Excel file, titled Charter Schools in the 2021–22 Second Principal Apportionment (XLSX) is available on the 2021–22 Funding Excel Files web page.
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 FY, paid outside of the Principal Apportionment.
The EPA entitlement is a portion of an LEA’s state aid, and is an offset to LCFF state aid for LEAs that receive LCFF state aid. The final EPA revenue amount for 2021–22 increased by 53 percent from the estimated revenue that was used for the P-1 calculations to the final EPA revenue that is the basis of the EPA entitlements for the P-2 calculation. As a result, many LEA’s have experienced a significant increase to their EPA entitlement and a commensurate reduction in their LCFF state aid. These LEAs will receive a large fourth quarter EPA payment, a reduced P-2 payment, and may be overpaid in LCFF state aid as of P-2.
The significant increase in EPA revenue resulted in the need to adjust the EPA allocation formula. In order to fully apportion the total amount of 2021–22 EPA revenues to LEAs, revenue limit rates for school districts and charters were adjusted by the statutory COLA rates from 2013–14 through 2021–22 for the fourth quarter 2021–22 EPA calculations. This adjustment will not be applied to the revenue limit rates used for any purpose other than the EPA entitlement calculation. For EPA, the 2012–13 revenue limit rates for school districts and charter schools will continue to be adjusted by the statutory COLA in 2022–23 and future years.
For information on the 2021–22 P-2 EPA calculations, refer to the EPA FY 2021–22 Fourth Quarter Apportionment Letter.
Details of the EPA calculations are displayed on the Education Protection Account Calculation exhibit. EPA entitlements are also displayed on the County LCFF Calculation, School District LCFF Calculation, and Charter School LCFF 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.
The Basic Aid Choice and Basic Aid Court-Ordered Voluntary Pupil Transfer 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 and A-5 of the Principal Apportionment Summary can be found on the School District Basic Aid Choice Calculation and School District Basic Aid Court-Ordered Voluntary Pupil Transfer Calculation exhibits, respectively.
2021–22 P-2 Statewide Totals
|Program||2021−22 P-2 Statewide Total Amount|
Basic Aid Choice
Basic Aid Court-Ordered Voluntary Pupil Transfer
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 School District Basic Aid Supplement Calculation and School District Basic Aid Supplement Funding exhibits. The statewide total amount for this program at P-2 is $36,100,134.
The Adults in Correctional Facilities (AICF) program provides funding on a reimbursement basis to eligible LEAs that offer schools and classes for adults in correctional facilities. The calculation of state aid shown on Line A-8 of the Principal Apportionment Summary can be found on the Adults in Correctional Facilities Funding exhibit.
Funding for the 2021–22 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. Decreases in ADA are multiplied by the LEA-specific prior year funded rate per ADA, while increases in ADA and COLA are 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.
The 2021–22 Budget Act appropriates $8,000,000 for the AICF program, which was sufficient to fully fund the program at P-2.
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. Funding for the Extraordinary Cost Pool Claims Process (ECP) and the Necessary Small SELPAs’ Extraordinary Cost Pool for Mental Health Services Process (NSS ECPMH) is not calculated until the Annual Apportionment.
The calculation of state aid shown on Line A-9 of the Principal Apportionment Summary can be found on the SELPA Special Education Funding Exhibit, SELPA Special Education Funding Exhibit – LA Court, and SELPA Special Education Funding Exhibit – Charter SELPA exhibits. The Special Education AB 602 ADA and SELPA's Prior Year Base Rate information can be viewed on the Special Education web page.
The 2021–22 Budget Act (SB 129, Chapter 69, Statutes of 2021) provided an additional $396.9 million to increase the SELPA rate to $715 per ADA. In addition, SELPAs received an effective increase of 4.05 percent COLA to their base rate authorized in EC Section 56836.146, as amended by AB 130. The special education funded COLA for 2021–22 reflects the suspended 2.31 percent 2020–21 statutory COLA and the 1.70 percent 2021–22 statutory COLA. The entitlement for each SELPA for the 2021–22 fiscal year is the greater of $715 per ADA or the SELPA base rate per ADA, multiplied by the funded ADA. The 2021–22 funding base rate for Los Angeles County Court School, pursuant to EC Section 56836.146(d)(2), is the funding rate per ADA for the 2020–21 fiscal year increased by 10 percent and then adjusted for the 2021–22 funded COLA.
The add-on special education programs also received an effective increase of 4.05 percent COLA. Funding rates are available on the Funding Rates and Information web page. The 2021–22 Budget Act appropriates $3,938,366,000 for the program, which is sufficient to fully fund the program at P-2.
Special Education Out-of-Home Care
The Out-of-Home Care (OHC) Program provides funding to SELPAs for foster youth enrollment and pupils residing in facilities located within each SELPA’s geographic boundaries. The calculation details for OHC funding is a component of the AB 602 entitlement.
Section 100 of AB 130 added EC Section 56836.168 to implement the new OHC funding formula for the 2021–22 fiscal year. There are five data components that will be used in the new funding formula, each with a different funding rate. Funding rates are available on the Funding Rates and Information web page.
OHC Data Component Sources
|Data Component||Data Source|
|Foster Youth||CALPADS Cumulative Enrollment|
|Short-term Residential Therapeutic Program||Average daily population provided by California Department of Social Services|
|Community Care Facilities||California Department of Developmental Services Pupil counts as of April 1 of the fiscal year|
|Intermediate Care Facilities||California Department of Developmental Services Pupil counts as of April 1 of the fiscal year|
|Skilled Nursing Facilities||California Department of Developmental Services Pupil counts as of April 1 of the fiscal year|
For each of the data components above, the counts will be mapped to each LEA member and then aggregated at the SELPA level.
Since current year data will not be available until the Annual Apportionment, funding for P-2 for each SELPA is equal to the SELPA's OHC funds received for the 2020–21 fiscal year. The 2021–22 Annual Apportionment, certified in February 2023, will be calculated using the new OHC funding methodology, and each SELPA’s funding will be adjusted.
AB 602 State Aid Adjustments and Prior Year Recomputations
2020–21 Annual R-1
The 2020–21 appropriation of $3,428,323,000 provided for the program was sufficient to fully fund the program at Annual R-1. There were no changes to the 2020–21 OHC entitlements from Annual to Annual R-1. Funding for the ECP program was insufficient to fully fund the program, and the proration factor was recalculated from 0.3210388145 at Annual to 0.3004295523 at Annual R-1. Funding for the NSS ECPMH Program was fully funded at Annual R-1.
2019–20 Annual R-3
The 2019–20 AB 602 entitlement continues to have a proration factor applied to the Base Entitlement. The proration factor was 0.9976697645 at 2019–20 Annual R-2 and is 0.9976678324 at 2019–20 Annual R-3. There were no changes to the 2019–20 OHC, ECP, and NSS ECPMH programs from Annual R-2 to Annual R-3.
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 Infant Entitlement exhibit.
The prior year base rates for each instructional setting were adjusted to factor in the 2021–22 funded COLA of 4.05 percent, as shown on the Infant Entitlement exhibit. The statewide average unit rates and COLA information can be viewed on the Funding Rates and Information web page.
The 2021–22 Budget Act appropriates $83,114,000 for the Infant Program, which is sufficient to fully fund the program at P-2. Prior year adjustments are included on Line A-20 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLSX) Excel file.
The 2021–22 Budget Act appropriates $396,334,000 for Mental Health Services. Funding for the program continues to use the ADA reported for the SELPA for the 2019–20 P-2 fiscal year. The mental health rates per ADA are $0.4948169208 for the Los Angeles County Court and $67.1764943429 for all other SELPAs. The calculation of state aid shown on Line A-11 of the Principal Apportionment Summary can be found on the Mental Health Services exhibit. The amount of state aid on Line A-11 of the Principal Apportionment Summary represents the full entitlement for 2021–22. The funds paid in the first apportionment in October 2021 are included as a negative adjustment on Line A-20 of the Principal Apportionment Summary. This adjustment is necessary to ensure Principal Apportionment payments at P-1 and P-2 are calculated correctly. Line A-20 adjustments are displayed on the Adjustments and Prior Year Recomputations (XLSX) Excel file. SELPA funding adjustment will be final at 2021–22 P-2.
The 2021–22 Budget Act appropriates $260,000,000 for the Early Intervention Preschool Grant. Funding for each school district is based on the 2021–22 CALPADS Fall 1 pupil counts for grade 1 with exceptional needs. Data certified in CALPADS Fall 1 as of the close of the final amendment window (February 11, 2022), was used for 2021–22 P-2. The per pupil rate was recalculated from $6,898.0154940040 at P-1 to $6,870.6733332728 at P-2. The calculation of state aid shown on Line A-12 of the Principal Apportionment Summary can be found on the Early Intervention Preschool Grant exhibit.
The new Expanded Learning Opportunities (ELO) Program provides funding for afterschool and summer school enrichment programs for kindergarten (including transitional kindergarten) through sixth grade, as described in EC Section 46120. The ELO Program is established beginning in fiscal year 2021–22 by AB 130, Chapter 44, Statutes of 2021, as amended by AB 167, Chapter 252, Statutes of 2021.
The total appropriation for the 2021–22 ELO Program is $1,754,021,000, as provided in Item 6100-110-0001 of the Budget Act of 2021 (SB 129, Chapter 69, Statutes of 2021), and EC Section 46120(f). LEAs eligible to receive funds are school districts and charter schools, excluding charter schools established pursuant to EC Section 47605.5. The first apportionment for the ELO Program made in October 2021 was equal to 55 percent of each eligible LEA’s 2021–22 ELO Program entitlement. Details of the 2021–22 First Apportionment for the ELO Program are available on the CDE website.
The calculation of state aid shown on Line A-13 of the Principal Apportionment Summary can be found on the new Expanded Learning Opportunities Program exhibit. The amount of state aid on Line A-13 of the Principal Apportionment Summary represents the full annualized ELO Program Entitlement for 2021–22. The funds paid in the first apportionment in October 2021 are included as a negative adjustment in Line A-20 of the Principal Apportionment Summary. This adjustment is necessary to ensure Principal Apportionment payments at P-1 and P-2 are calculated correctly. Line A-20 adjustments are detailed on the Adjustments and Prior Year Recomputations (XLSX) Excel file.
The ELO Program Entitlement calculation is based on each eligible LEA’s classroom-based kindergarten through sixth grade (TK/K–6) ADA and UPP as of the 2020–21 certified P-2 apportionment in June 2021. Nonclassroom-based ADA, including full-time traditional and course-based independent study ADA, are excluded. The following is a summary of the entitlement calculation prescribed in EC Section 46120(d):
- Eligible LEAs with a 2020–21 P-2 UPP equal to or greater than 80.00 percent receive $1,170 (Rate 1) per 2020–21 P-2 classroom-based TK/K–6 ADA multiplied by the 2020–21 P-2 UPP [EC Section 46120(d)(1)(A)].
- Eligible LEAs with a 2020–21 P-2 UPP equal to or less than 79.99 percent receive $672.1949963283 (Rate 2) per 2020–21 P-2 classroom-based TK/K–6 ADA multiplied by the 2020–21 P-2 UPP. This rate was calculated based on the remaining funds available in the appropriation [EC Section 46120(d)(1)(B)]. Rate 2 increased slightly from $672.1746509695 at P-1 due to an LEA funding adjustment. Rate 2 is final at the 2021–22 P-2 apportionment.
ELO Program (ELO-P) 2021–22 P-2 Funding Summary
|LEA Type|| Total ELO-P Entitlement at
| ELO-P Entitlement Funded on Rate 1
per ADA x UPP)
| ELO-P Entitlement Funded on Rate 2
per ADA x UPP)
|ELO-P Entitlement Funded on Minimum $50,000|
ELO Program 2021–22 P-2 Funding Rates Summary
|LEA Type||Total Number of LEAs Receiving ELO-P Funds|| Number of LEAs Funded on Rate 1
per ADA x UPP)
|ELO-P Entitlement Funded on Rate 2
per ADA x UPP)
|Number of LEAs Funded on Minimum $50,000|
The calculations for the transfer of funds shown on Line A-14 of the Principal Apportionment Summary can be found on the County Transfer of Funds for County Served District Funded ADA exhibit for COEs and School District Transfer of Funds for County Served District Funded ADA exhibit for school districts.
The CDE calculates the transfer of funds in accordance with EC Section 2576, which requires the CDE to transfer funds from a school district of residence to a COE for all ADA served by the COE and not eligible for funding under the COE Alternative Education Grant. LCFF funding for this ADA is credited to the district of residence as part of its LCFF Entitlement, and is used to determine the school district’s LCFF State Aid. The amount transferred to the COE is equal to the ADA attributed to the district of residence multiplied by the district’s LCFF rate, comprised of the LCFF base, supplemental and concentration grant per ADA, unless the COE and the district of residence agree on an alternative amount.
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 the 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 ADA and pupil counts by district of residence.
Other State Aid is shown on line A-15 of the Principal Apportionment Summary. Total Other State Aid allocated at 2021-22 P-2 includes $10,207,878 for the following items:
- Special apportionments related to the September 2020 Wildfires under EC Section 46392(e)
- Special apportionments related to the November 2018 Wildfires, pursuant to EC Section 46392(d)(1)(B) and (d)(2)(B)
- Ongoing funding pursuant to AB 104 (Chapter 13, Statutes of 2015)
- Ongoing funding pursuant to AB 130 (Chapter 44, Statutes of 2021)
New or Expanding Charter Advance Payments shown on Line A-16 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-17 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 2021–22 web page for information on the First and Second Charter School Special Advance apportionments.
Funding adjustments for charter schools are displayed on lines A-18 and A-19 of the Principal Apportionment Summary. Line A-18, 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. Line A-19, 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. 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.
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 more information on the payment schedule, including monthly payment percentages, refer to the Principal Apportionment Payment Schedule web page.
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.
- 2021−22 Funding Rates and Information
Provides 2021−22 FY 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 adjustments. This forms the basis for determining an LEA’s monthly payments.
- Adjustments and Prior Year Recomputations (XLSX)
Detail by LEA, FY, and program of the adjustments and prior year recomputations reflected on Line A-20 of the Principal Apportionment Summary.
- Payment Schedule Summary - LEA detail (XLSX)
Provides an LEA’s Principal Apportionment payment for the month of June. The P-2 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 (XLSX).
- Charter Schools in the 2021–22 Second Principal Apportionment (XLSX)
List of charter schools that appear on the Principal Apportionment Summary by authorizing entity and sponsoring school district for FY 2021–22 P-2.
- Principal Apportionment Summary (XLSX)
- LCFF Summary Data
A high-level summary of the main LCFF funding components for each LEA, including base, supplemental, and concentration grant funding amounts. Details of the funding are also available in each funding exhibit.