Funding Rates and Information, Fiscal Year 2023–24
Principal Apportionment funding rates and other fiscal information for fiscal year 2023–24.This page provides funding rates and other information applicable to the 2023–24 Principal Apportionment based on the 2023–24 Budget Act (Senate Bill [SB] 101, Chapter 12, Statutes of 2023) and SB 114, Chapter 48, Statutes of 2023.
Cost-of-Living Adjustment | Education Protection Account | School District and Charter School LCFF Entitlement | School District Necessary Small Schools | County Office of Education (COE) LCFF Target Entitlement | COE Additional LCFF State Aid | COE Student Support and Enrichment Block Grant | Expanded Learning Opportunities Program | Proposition 28: Arts and Music in Schools | LCFF Equity Multiplier | Special Education Programs | Prior Year Statewide Absence Rates
Cost-of-Living Adjustment (COLA)
| Statutory COLA | Rate |
|---|---|
| 2023–24 Statutory COLA | 8.22% |
Visit the Local Control Funding Formula (LCFF) COLA web page for more information.
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.
| 2023–24 Department of Finance (DOF) Preliminary EPA Revenue Amount (Used for 1st, 2nd, and 3rd Quarter EPA Payments) | $13,879,954,950 |
|---|---|
| CDE EPA Entitlement Percentage at Advance (Used for 1st and 2nd Quarter EPA Payments) | 44.55990366% |
| CDE EPA Entitlement Percentage at First Principal Apportionment (P-1) (Used for 3rd Quarter EPA Payment) | 48.75954508% |
| 2023–24 DOF Final EPA Revenue Amount (Used for 4th Quarter EPA Payments and Annual Recomputation) | $7,015,754,300 |
| CDE EPA Entitlement Percentage at Second Principal Apportionment (P-2) (Used for 4th Quarter EPA Payment) | 21.98880689% |
| CDE EPA Entitlement Percentage at Annual (Final)1 | 22.03836064% |
1Once established at the Annual Apportionment, the 2023–24 EPA entitlements will not change in subsequent apportionments (i.e. First Recertification of Annual, etc.).
School District and Charter School LCFF Entitlement
The amounts below reflect funding levels used in the LCFF Entitlement calculations.
Base Grant Funding, Education Code (EC) Section 42238.02(d)
| Grade Span | A 2022−23 Base Grant per Average Daily Attendance (ADA) |
B 2023–24 COLA (A * 8.22%) |
C 2023–24 Base Grant per ADA before Grade Span Adjustments (A + B) |
D Grade Span Adjustments (TK–3: C * 10.4% 9–12: C * 2.6%) |
E 2023−24 Base Grant/Adjusted Base Grant per ADA (C + D) |
|---|---|---|---|---|---|
| Transitional Kindergarten/ Kindergarten (TK/K)-3 | $9,166 | $753 | $9,919 | $1,032 | $10,951 |
| 4-6 | $9,304 | $765 | $10,069 | N/A | $10,069 |
| 7-8 | $9,580 | $787 | $10,367 | N/A | $10,367 |
| 9-12 | $11,102 | $913 | $12,015 | $312 | $12,327 |
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.
| A 2022−23 Transitional Kindergarten Add-on per ADA |
B 2023−24 COLA (A * 8.22%) |
C 2023−24 Transitional Kindergarten Add-on per ADA (A + B) |
|---|---|---|
$2,813 |
$231 |
$3,044 |
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.
2023–24 NSS Funding Bands for the School District NSS Allowance for the LCFF Entitlement
The amounts below reflect the 2023–24 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 2023–24 COLA (8.22%) |
|---|---|---|
| 1 | 1 to 24 | $268,348 |
| 2 | 25 to 48 | $531,045 |
| 3 | 49 to 72 | $793,973 |
| 4 | 73 to 96 | $1,056,670 |
Necessary Small High Schools, EC Section 42284
| Number of Certificated Employee(s) |
Average Daily Attendance |
Funding Amount Includes 2023–24 COLA (8.22%) |
|---|---|---|
| 1 | 1 to 19 | $226,141 |
| 2 | 1 to 19 | $322,421 |
| 3 | 1 to 19 | $716,202 |
| 4 | 20 to 38 | $877,412 |
| 5 | 39 to 57 | $1,038,623 |
| 6 | 58 to 71 | $1,199,833 |
| 7 | 72 to 86 | $1,361,044 |
| 8 | 87 to 100 | $1,522,254 |
| 9 | 101 to 114 | $1,683,465 |
| 10 | 115 to 129 | $1,844,675 |
| 11 | 130 to 143 | $2,005,886 |
| 12 | 144 to 171 | $2,167,097 |
| 13 | 172 to 210 | $2,594,792 |
| 14 | 211 to 248 | $3,063,276 |
| 15 | 249 to 286 | $3,531,767 |
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 2023–24 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 | $151,414 |
| 2 | 25 to 48 | $302,829 |
| 3 | 49 to 72 | $454,243 |
| 4 | 73 to 96 | $605,656 |
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 | $122,901 |
| 2 | 1 to 19 | $245,803 |
| 3 | 1 to 19 | $545,921 |
| 4 | 20 to 38 | $668,822 |
| 5 | 39 to 57 | $791,725 |
| 6 | 58 to 71 | $914,626 |
| 7 | 72 to 86 | $1,037,527 |
| 8 | 87 to 100 | $1,160,429 |
| 9 | 101 to 114 | $1,283,330 |
| 10 | 115 to 129 | $1,406,231 |
| 11 | 130 to 143 | $1,529,133 |
| 12 | 144 to 171 | $1,652,035 |
| 13 | 172 to 210 | $1,774,936 |
| 14 | 211 to 248 | $1,897,838 |
| 15 | 249 to 286 | $2,020,739 |
Note that fractional ADA units of 0.5 and above are rounded up, and those below 0.5 are rounded down.
County Office of Education (COE) LCFF Target Entitlements
Operations Grant and Other Funding, EC Section 2574
| Grant | Multiplier | 2022−23 Rate |
2023–24 COLA (8.22%) | 2023–24 Rate |
|---|---|---|---|---|
| Operations Grant, Base Amount |
Per County | $805,906 | $66,245 | $872,151 |
| Operations Grant, District Allowance |
Per School District | $320,797 | $26,370 | $347,167 |
| Operations Grant, Band 1 Grant |
Per Countywide ADA (1 to 30,000) |
$100.92 | $8.30 | $109.22 |
| Operations Grant, Band 2 Grant |
Per Countywide ADA (30,001 to 60,000) |
$88.64 | $7.29 | $95.93 |
| Operations Grant, Band 3 Grant |
Per Countywide ADA (60,001 to 140,000) |
$76.35 | $6.28 | $82.63 |
| Operations Grant, Band 4 Grant | Per Countywide ADA (over 140,000) |
$64.06 | $5.27 | $69.33 |
| Juvenile Court School Grant | Per County | N/A | N/A | $200,000 |
| County Community School Grant | Per County | N/A | N/A | $200,000 |
Alternative Education Base Grant Funding, EC Section 2574, modified per SB 114
| Grant | Multiplier | A 2022−23 School District and Charter School Base Grant, Grades 9-12 |
B SB 114 Adjustment (A * 1.33) |
C 2023–24 COLA (B * 8.22%) |
D 2023–24 Base Grant Rate (B + C) |
|---|---|---|---|---|---|
| Alternative Education | Per ADA | $11,391 | $15,150.03 | $1,245.33 | $16,395.36 |
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. |
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 | 2022–23 Rate | 2023−24 COLA (8.22%) |
2023−24 Rate |
|---|---|---|---|---|
| LCAP Support | Per School District | $22,203 | $1,825 | $24,028 |
| LCAP Support | Minimum Allowance | $94,999 | $7,809 | $102,808 |
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 | $300,000 |
| 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 |
COE Student Support and Enrichment Block Grant
Per EC Section 2575.5, added by SB 114, COEs will receive an amount per unit of Alternative Education Grant funded ADA.
| Grant | Multiplier | 2023−24 Rate |
|---|---|---|
| Student Support and Enrichment | Per ADA | $3,000 |
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) and 46120(d)(4)] | $2,750 | $2,750 | $2,750 | Rate 1, multiplied by 2022–23 P-2 reported classroom-based ADA in grades TK/K-6, multiplied by 2022–23 P-2 UPP in grades TK/K-12. The minimum entitlement is $50,000 [EC Section 46120(d)(2)]. |
| Rate 2**: UPP less than or equal to 74.99% [EC 46120(d)(1)(C)] | $1,802.6618617530 | $1,802.9516774633 |
$1,802.9516774633 | Rate 2, multiplied by 2022–23 P-2 reported classroom-based ADA in grades TK/K-6, multiplied by 2022–23 P-2 UPP in grades TK/K-12. The minimum entitlement is $50,000 [EC Section 46120(d)(2)]. |
*LEAs eligible for Rate 1 in 2022–23 (2021–22 P-2 UPP in grades TK/K-12 greater than or equal to 75.00%) remain eligible for Rate 1 for at least three years even if the prior year (2022–23) UPP in grades TK/K-12 is less than 75.00% [EC Section 46120(d)(4)].
**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 the result of late notice charter school closures and funding adjustments described in EC Section 46120(d)(5).
Proposition 28: Arts and Music in Schools
Funding for Proposition 28: Arts and Music in Schools is apportioned to school districts, county office of education, charter schools, and state special schools based on the share of statewide total enrollment and enrollment of economically disadvantaged pupils in the prior year. The purpose of these funds is to supplement arts education programs.
| Funding Basis | Rate Calculation | Preliminary Rate | P-1 Rate | P-2 Rate |
|---|---|---|---|---|
| Share of Statewide Enrollment | 70% of Total Appropriation, Divided by Statewide Enrollment | $110.5016528 | $110.5059640 | $110.5062490000 |
| Share of Statewide Enrollment of Pupils Eligible for Free and Reduced Price Meals (FRPM) | 30% of Total Appropriation, Divided by Statewide Enrollment of FRPM Eligible Pupils | $78.4189736 | $78.4215840 | $78.4216260000 |
Refer to California Department of Education (CDE)’s Proposition 28 – Arts and Music in Schools web page for apportionment information and FAQ’s.
LCFF Equity Multiplier
The LCFF Equity Multiplier provides additional funding for school sites that meet specified nonstability and socioeconomically disadvantaged pupil thresholds. For each eligible school site, a calculated statewide Equity Multiplier rate is multiplied by the school site's prior year adjusted cumulative enrollment. The school site will receive the product of this calculation or $50,000, whichever is greater.
| Statewide LCFF Equity Multiplier Rate | Rate |
|---|---|
| 2023–24 LCFF Equity Multiplier Rate: | $1,052.6104853934 |
Visit the LCFF Equity Multiplier web page for more information.
Special Education Local Plan Area (SELPA) Base Rate, EC Section 56836.146
| 2022–23 SELPA Base Rate | 2023–24 COLA (8.22%) |
2023–24 SELPA Base Rate |
|---|---|---|
| $820.00 | $67.4040000000 | $887.4040000000 |
Special Education Program Specialists and Regionalized Services (PS/RS) Rate, EC Section 56836.24
| 2022–23 Statewide PS/RS Rate | 2023–24 COLA (8.22%) |
2023–24 Statewide PS/RS Rate |
|---|---|---|
| $18.2872868200 | $1.5032149766 | $19.7905017966 |
Special Education Out-of-Home Care Program, EC Section 56836.168
| Data Element | 2022–23 Rate | 2023–24 COLA (8.22%) |
2023–24 Rate |
|---|---|---|---|
| Foster Youth | $1,607.99 | $132.18 | $1,740.17 |
| Short-Term Residential Therapeutic Program | $15,560.96 | $1,279.11 | $16,840.07 |
| Community Care | $3,578.28 | $294.13 | $3,872.41 |
| Intermediate Care | $13,499.02 | $1,109.62 | $14,608.64 |
| Skilled Nursing | $28,636.93 | $2,353.96 | $30,990.89 |
Special Education Extraordinary Cost Pool for Nonpublic Nonsectarian Schools/Licensed Children's Institutions & Necessary Small SELPA's Mental Health Services, EC Section 56836.21
| 2022–23 Threshold Amount | 2023–24 COLA (8.22%) |
2023–24 Threshold Amount |
|---|---|---|
$90,504.67 |
$7,439.48 |
$97,944.15 |
Special Education Infant (Ages Two and Younger) Program, EC sections 56428-56432
| Instructional Settings | 2022–23 Statewide Average Rate |
2023–24 COLA (8.22%) |
2023–24 Statewide Average Rate |
|---|---|---|---|
| Special Day Class | $70,357 | $5,783 | $76,140 |
| Resource Specialist Program | $74,180 | $6,098 | $80,278 |
| Designated Instruction and Services | $69,486 | $5,712 | $75,198 |
| Aide | $28,570 | $2,348 | $30,918 |
Special Education Mental Health Services, EC Section 56836.07
| LEA | Advance Rate | P-1 Rate | P-2 Rate (Final) |
|---|---|---|---|
Los Angeles County Court School |
$0.5983577186
|
$0.5894404869 |
$0.5923389192 |
| Other LEAs | $80.9163599137 |
$79.7104760361 |
$80.1024331856 |
Special Education Early Intervention Preschool Grant, EC Section 56836.40
| Early Intervention Preschool | Rate |
|---|---|
P-1 |
$5,677.7235702914
|
| P-2 (Final) | $5,661.4049563473 |
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 school site average adult-to-pupil ratio in EC Section 48000.1(b)(1)(A).
For 2023–24 TK average adult-to-pupil ratio penalties, the prior year statewide absence rate for elementary school districts (K–8) is 7.50%.
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) | 7.50% | 92.50% |
| High (9–12) | 8.70% | 91.30% |
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 91.30% = 18.26 |
N/A |
N/A |
| Adjusted Regular ADA to Be Reported as Eligible for Funding | 100.00 + 18.26 = 118.26 |
880.00 |
998.26 |
| ADA to Be Reported as Not Eligible for Funding (rounded to the nearest 10th) | (120.00 − 100.00) x 8.70% = 1.74 |
N/A |
N/A |