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Funding Rates and Information, Fiscal Year 2022–23

Principal Apportionment funding rates and other fiscal information for fiscal year 2022–23.

This page provides funding rates and other information applicable to the 2022–23 Principal Apportionment based on the 2022–23 Budget Act and Assembly Bill (AB) 181, Chapter 52, Statutes of 2022, and AB 185, Chapter 571, Statues of 2022.

Cost-of-Living Adjustment | Education Protection Account | School District and Charter School LCFF Entitlement | County Office of Education LCFF Target Entitlement | COE Additional LCFF State Aid | School District Necessary Small Schools | Expanded Learning Opportunities Program |  Special Education Programs | Prior Year Statewide Absence Rates

Cost-of-Living Adjustment (COLA)

Statutory COLA Rate
2022–23 Statutory COLA
6.56%

Visit the Local Control Funding Formula (LCFF) COLA web page for more information.

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Education Protection Account (EPA) Entitlement

Refer to the California Department of Education (CDE)'s Education Protection Account web page for EPA apportionment information and frequently asked questions.

2022–23 Department of Finance (DOF) Preliminary EPA Revenue Amount (Used for 1st, 2nd, and 3rd Quarter EPA Payments) $12,625,483,930
CDE EPA Entitlement Percentage at Advance (Used for 1st and 2nd Quarter EPA Payments) 42.11134218%
CDE EPA Entitlement Percentage at First Principal Apportionment (P-1) (Used for 3rd Quarter EPA Payment) 45.21920787%
2022–23 DOF Final EPA Revenue Amount (Used for 4th Quarter EPA Payments and Annual Recomputation) $4,070,843,090
CDE EPA Entitlement Percentage at Second Principal Apportionment (P-2) (Used for 4th Quarter EPA Payment) 12.74780911%
CDE EPA Entitlement Percentage at Annual (Final)1 12.84814107%

1Once established at the Annual Apportionment, the 2022–23 EPA entitlements will not change in subsequent apportionments (i.e. First Recertification of Annual, etc.).

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School District and Charter School LCFF Entitlement

The amounts below reflect the 2022–23 COLA and LCFF base grant adjustments authorized by Education Code (EC) Section 42238.02(d).

Base Grant Funding, EC Section 42238.02(d)
Grade Span A
2021−22 Base Grant per Average Daily Attendance (ADA)
B
Base Grant Adjustment
(A * 6.70%)
C
2022–23 COLA
(A * 6.56%)
D
2022–23 Base Grant per ADA before Grade Span Adjustments
(A + B + C)
E
Grade Span Adjustments
(K–3: D * 10.4%
9–12: D * 2.6%)
F
2022−23 Base Grant / Adjusted Base Grant per ADA
(D + E)
TK/K-3 $8,093 $542 $531 $9,166 $953 $10,119
4-6 $8,215 $550 $539 $9,304 N/A $9,304
7-8 $8,458 $567 $555 $9,580 N/A $9,580
9-12 $9,802 $657 $643 $11,102 $289 $11,391
Supplemental and Concentration Grant Funding
Funding Percentage Grant Calculation
Supplemental Grant
EC Section 42238.02(e)
20% For each grade span: Base Grant or Adjusted Base Grant per ADA, times total funded ADA, times Unduplicated Pupil Percentage (UPP), times 20 percent.
Concentration Grant
EC Section 42238.02(f)
65% For each grade span: Base Grant or Adjusted Base Grant per ADA, times total funded ADA, times portion (if any) of UPP2 that exceeds 55 percent, times 65 percent.

2For charter schools, the UPP used for Concentration Grant Funding is the lesser of its own UPP or the UPP of its determinative school district.

Transitional Kindergarten Add-on Funding, EC Section 42238.02(g)(2)

School districts and charter schools will receive an add-on to the LCFF entitlement equal to the Transitional Kindergarten (TK) add-on rate multiplied by the local educational agency's (LEA's) current year TK ADA.

Transitional Kindergarten Add-on Rate
2022–23 Transitional Kindergarten Add-on per ADA Rate
$2,813

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County Office of Education (COE) LCFF Target Entitlements

The amounts below reflect the 2022–23 COLA and County Operations Grant Adjustment authorized by Section 3 of AB 181.

Operations and Alternative Education Base Grant Funding, EC Section 2574
Grant Multiplier A
2021−22
Rate
B
Operations Grant Adjustment
C
2021–22 Adjusted Rate
(A + B)
D
2022–23 COLA
(C * 6.56%)
E
2022–23 Rate
(C + D)
Operations Grant,
Base Amount
Per County $756,293 N/A $756,293 $49,613 $805,906
Operations Grant,
District Allowance
Per School District $126,048 $175,000 $301,048 $19,749 $320,797
Operations Grant,
Band 1 Grant
Per Countywide ADA
(1 to 30,000)
$80.71 $14.00 $94.71 $6.21 $100.92
Operations Grant,
Band 2 Grant
Per Countywide ADA
(30,001 to 60,000)
$69.18 $14.00 $83.18 $5.46 $88.64
Operations Grant,
Band 3 Grant
Per Countywide ADA
(60,001 to 140,000)
$57.65 $14.00 $71.65 $4.70 $76.35
Operations Grant, Band 4 Grant Per Countywide ADA
(over 140,000)
$46.12 $14.00 $60.12 $3.94 $64.06
Alternative Education
Base Grant
Per ADA $12,934.44 N/A $12,934.44 $848.50 $13,782.94
Supplemental and Concentration Grant Funding, EC Section 2574(c)
Funding Percentage Grant Calculation
Supplemental Grant - County Funded Non-Juvenile Court School 35% Alternative Education Base Grant per ADA, times total ADA, times UPP, times 35 percent.
Supplemental Grant - Juvenile Court School 35% Alternative Education Base Grant per ADA, times total ADA, times 100 percent, times 35 percent.
Concentration Grant - County Funded Non-Juvenile Court 35% Alternative Education Base Grant per ADA, times total ADA, times portion (if any) of UPP that exceeds 50 percent, times 35 percent.
Concentration Grant - Juvenile Court Schools 17.50% Alternative Education Base Grant per ADA, times total ADA, times 100 percent, times 17.50 percent.

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COE Additional LCFF State Aid

COE Funding for Local Control Accountability Plan (LCAP) Support, EC Section 2575.1

Additional LCFF State Aid for COEs funded at the LCFF Target formula as of the 2016–17 Second Principal Apportionment.

Grant Multiplier 2021–22 Rate 2022−23 COLA
(6.56%)
2022−23
Rate
LCAP Support Per School District $20,836 $1,367 $22,203
LCAP Support Minimum Allowance $89,151 $5,848 $94,999
COE Funding for Differentiated Assistance, EC sections 2575.2 and 2575.3

Additional LCFF State Aid for COEs providing assistance to school districts and charter schools identified for differentiated support.

Entitlement Multiplier School District Prior Year Annual ADA EC 2575.2, 2575.3 Allowance
Base Per County N/A $200,000
Small District Per District 1 to 2,499 $100,000
Medium District Per District 2,500 to 9,999 $200,000
Large District Per District 10,000 or more $300,000
Charter School Per School N/A $100,000

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School District Necessary Small Schools (NSS)

The NSS 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.

2022–23 NSS Funding Bands for the School District NSS Allowance for the LCFF Entitlement

The amounts below reflect the 2022–23 COLA and NSS funding band adjustments authorized by EC sections 42282, 42284, and 42287.

Necessary Small Elementary Schools, EC Section 42282
Number of Teacher(s) Average Daily Attendance Funding Amount Includes
2022–23 COLA (6.56%)
1 1 to 24 $247,965
2 25 to 48 $490,709
3 49 to 72 $733,666
4 73 to 96 $976,409
Necessary Small High Schools, EC Section 42284
Number of Certificated
Employee(s)
Average Daily
Attendance
Funding Amount Includes
2022–23 COLA (6.56%)
1 1 to 19 $208,964
2 1 to 19 $297,931
3 1 to 19 $661,802
4 20 to 38 $810,767
5 39 to 57 $959,733
6 58 to 71 $1,108,698
7 72 to 86 $1,257,664
8 87 to 100 $1,406,629
9 101 to 114 $1,555,595
10 115 to 129 $1,704,560
11 130 to 143 $1,853,526
12 144 to 171 $2,002,492
13 172 to 210 $2,397,701
14 211 to 248 $2,830,601
15 249 to 286 $3,263,507

Note that fractional ADA units of 0.5 and above are rounded up, and those below 0.5 are rounded down.

NSS Funding Bands for the EPA Proportionate Share Calculation

The amounts below reflect the deficited 2012–13 NSS funding levels, adjusted by COLA for the 2013–14 to 2022–23 fiscal years. For districts receiving an NSS allowance, a deficited 2012–13 allowance, adjusted for COLA, is calculated using current year data. This amount is then used as a component of the EPA Proportionate Share calculation.

Necessary Small Elementary Schools, EC Section 42238.03(a)(1)(D)
Number of Teacher(s) Average Daily Attendance 2012–13 Deficited Funding Amount, Adjusted for COLA
1 1 to 24 $139,913
2 25 to 48 $279,827
3 49 to 72 $419,740
4 73 to 96 $559,653
Necessary Small High Schools, EC Section 42238.03
Number of Certificated
Employee(s)
Average Daily Attendance 2012–13 Deficited Funding Amount, Adjusted for COLA
1 1 to 19 $113,566
2 1 to 19 $227,133
3 1 to 19 $504,455
4 20 to 38 $618,021
5 39 to 57 $731,588
6 58 to 71 $845,154
7 72 to 86 $958,720
8 87 to 100 $1,072,287
9 101 to 114 $1,185,853
10 115 to 129 $1,299,419
11 130 to 143 $1,412,986
12 144 to 171 $1,526,552
13 172 to 210 $1,640,118
14 211 to 248 $1,753,685
15 249 to 286 $1,867,251

Note that fractional ADA units of 0.5 and above are rounded up, and those below 0.5 are rounded down.

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Expanded Learning Opportunities Program Funding

Rate Threshold Preliminary Rate (Advance) P-1 Rate P-2 Rate (Final) Funding Calculation
Rate 1: UPP greater than or equal to 75.00% [EC 46120(d)(1)(B)] $2,750 $2,750 $2,750 Rate 1, times 2021–22 P-2 reported classroom-based ADA in grades transitional kindergarten/kindergarten through grade 6 (TK/K–6), multiplied by 2021–22 P-2 UPP.
Rate 2: UPP less than or equal to 74.99% [EC 46120(d)(1)(C)] $2,052.7128259795 $2,054.1982898041 $2,054.1986124713 Rate 2, times 2021–22 P-2 reported classroom-based ADA in grades TK/K–6, multiplied by 2021–22 P-2 UPP.

Rate 2 is calculated based on the amount of funds remaining from the appropriation in the budget item, after the amount allocated to Rate 1 LEAs, and is subject to change at P-1 and P-2 as a result of late notice charter school closures and funding adjustments described in EC Section 46120(d)(4).

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Special Education Local Plan Area (SELPA) Base Rate, EC Section 56836.146

SELPA Base Rate Rate
2022–23 SELPA Base Rate

$820.00

Special Education Program Specialists and Regionalized Services (PS/RS) Rate, EC Section 56836.24

2021–22 Statewide PS/RS Rate 2022–23 COLA
(6.56%)
2022–23 Statewide PS/RS Rate
$17.1614928866

$1.1257939334

$18.2872868200

Special Education Out-of-Home Care Program, EC Section 56836.168

Data Element 2021–22 Rate 2022–23 COLA
(6.56%)
2022–23 Rate
Foster Youth $1,509 $98.99 $1,607.99
Short-Term Residential Therapeutic Program $14,603 $957.96 $15,560.96
Community Care $3,358 $220.28 $3,578.28
Intermediate Care $12,668 $831.02 $13,499.02
Skilled Nursing $26,874 $1,762.93 $28,636.93

Special Education Extraordinary Cost Pool for Nonpublic Nonsectarian Schools/Licensed Children's Institutions & Necessary Small SELPA's Mental Health Services, EC Section 56836.21

2021–22 Threshold Amount 2022–23 COLA
(6.56%)
2022–23 Threshold Amount
$84,933.06
$5,571.61
$90,504.67

Special Education Infant (Ages Two and Younger) Program, EC sections 56428-56432

Instructional Settings 2021–22 Statewide
Average Rate
2022–23 COLA
(6.56%)
2022–23 Statewide
Average Rate
Special Day Class $66,026 $4,331 $70,357
Resource Specialist Program $69,613 $4,567 $74,180
Designated Instruction and Services $65,208 $4,278 $69,486
Aide $26,811 $1,759 $28,570

Special Education Mental Health Services, EC Section 56836.07

Mental Health Services Per ADA Rate Rate
Los Angeles County Court School
$0.5272775220
SELPAs
$71.5833553563

Special Education Early Intervention Preschool Grant, EC Section 56836.40

Early Intervention Preschool Per Pupil Rate Rate
P-1
$6,075.7593329046
P-2
$6,165.8124909273

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Prior Year Statewide Absence Rates

Statewide average absence rates are calculated and provided by the CDE to fulfill multiple requirements in statute, as detailed below. For any given fiscal year, the rates are calculated using prior year elementary school district (K–8) and high school district (9–12) ADA reported as of the Second Principal Apportionment, divided by Fall Census Day enrollment (October of prior year) for each district (capped at 100%) and averaged by district type (elementary and high school).

Transitional Kindergarten Audit Penalties

Commencing with 2022–23, school districts and charter schools that fail to comply with the transitional kindergarten (TK) requirements in EC Section 48000(g) may incur audit findings with fiscal penalties pursuant to EC Section 48000.1. The prior year statewide absence rate for elementary school districts for kindergarten and grades 1 to 8, as calculated by the CDE, is used in the penalty calculation for the schoolsite average adult-to-pupil ratio in EC Section 48000.1(b)(1)(A).

For 2022–23 TK average adult-to-pupil ratio penalties, the prior year statewide absence rate for elementary school districts (K–8) is 8.34%.

Course Based Independent Study ADA Adjustment

The following should be used by all school districts, charter schools, and COEs for reporting any Course Based Independent Study (CBIS) ADA that exceeds 10 percent of the total ADA of the LEA, pursuant to EC Section 51749.5(b)(5). For detailed instructions specific to each type of LEA, refer to the Principal Apportionment Data Collection (PADC) Web Application User Manual. This calculation must be done prior to reporting ADA in the PADC Web Application.

Grade Level Statewide Absence Rate Percentage of CBIS ADA, in excess of 10% of Total ADA, to be Reported
Elementary (K–8) 8.34% 91.66%
High (9–12) 10.21% 89.79%

The following example illustrates the calculation for a hypothetical unified/high school district.

CBIS Calculation Example
Calculation CBIS ADA All Other ADA Total 9–12 ADA
9–12 Regular ADA (before adjustment)
120.00
880.00
1000.00
10% Threshold
1000 x 10% = 100.00
N/A
N/A
ADA Exceeding Threshold Adjusted per EC 51749.5(b)(5) (rounded to the nearest 10th)
(120.00 − 100.00) x 89.79% = 17.96
N/A
N/A
Adjusted Regular ADA to Be Reported as Eligible for Funding
100.00 + 17.96 = 117.96
880.00
997.96
ADA to Be Reported as Not Eligible for Funding (rounded to the nearest 10th)
(120.00 − 100.00) x 10.21% = 2.04
N/A
N/A

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Questions: Principal Apportionment Section | PASE@cde.ca.gov | 916-324-4541 
Last Reviewed: Tuesday, February 20, 2024
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