PADC Certification ReferencesA list of the main statutes and regulations applicable to the data reporting in the Principal Apportionment Data Collection (PADC).
The California Education Code, the California Code of Regulations, and other statutes, specify the conditions and requirements for a local educational agency (LEA) to receive funding from the Principal Apportionment. Funding is based on the data reported via the PADC.
To assist the LEAs with reporting and certifying data, the School Fiscal Services Division maintains the following list of statutes beginning with the 2021-22 fiscal year. The list is intended to provide only the most salient references which are applicable to the majority of LEAs reporting data. This list is not a comprehensive list of statutes governing LEAs and does not cover every specific circumstance encountered by the LEAs. Awareness of and compliance with specific statutes is the LEAs’ responsibility; each LEA should consult with its legal counsel as appropriate.
In addition to applicable statutes and regulations, specific instructions for data reporting in the PADC are contained in the User Manual (DOCX). The California Education Audit Appeals Panel publishes an annual Audit Guide that describes standards for compliance with education funding requirements.
2021-22 Fiscal Year
The following list is a copy of applicable sections as published on the California Legislative Information and the California Code of Regulations as of September 15, 2021. Click on the reference to see the text of the section applicable to the 2021–22 fiscal year pertinent to reporting tax data by the county auditor. This list will be updated on or around December 1, 2021 to include the remaining pertinent citations.
LEGEND: EC = Education Code; GC = Government Code; CCR = California Code of Regulations; LCFF = Local Control Funding Formula
EC 2575(c)(1) through (3): Local Revenue Offsets to County Office of Education LCFF
(c)The Superintendent shall subtract from the amount calculated pursuant to subdivision (a) the sum of each of the following:
(1)Local property tax revenues received pursuant to Section 2573 in the then current fiscal year.
(2)The amount received pursuant to subparagraph (C) of paragraph (3) of subdivision (a) of Section 33607.5 of the Health and Safety Code that is considered property taxes pursuant to that section.
(3)The amount, if any, received pursuant to Sections 34177, 34179.5, 34179.6, 34183, and 34188 of the Health and Safety Code.
EC 41760.2: County Auditor Reporting
On or before November 15 of each year, the county auditor of each county shall furnish to the Superintendent of Public Instruction the calculated amount of secured tax receipts, the calculated amount of unsecured tax receipts, estimated prior year tax receipts, and estimated timber tax receipts of each school district or portion of school district situated within his or her county. On or before August 15, after close of each fiscal year, the county auditor of each county shall furnish to the Superintendent of Public Instruction actual secured tax receipts, actual unsecured tax receipts, actual prior year tax receipts, actual timber tax receipts, and any other appropriate taxes or subventions of each school district or portion of school district situated within his or her county. This information shall be forwarded on forms prescribed by the Superintendent of Public Instruction.
EC 42238.02(j)(1) through (7): Local Revenue Offsets to School District LCFF
(j)The Superintendent shall adjust the sum of each school district’s or charter school’s amount determined in subdivisions (g) to (i), inclusive, pursuant to the calculation specified in Section 42238.03, less the sum of the following:
(1)(A)For school districts, the property tax revenue received pursuant to Chapter 3.5 (commencing with Section 75) and Chapter 6 (commencing with Section 95) of Part 0.5 of Division 1 of the Revenue and Taxation Code.
(B)For charter schools, the in-lieu property tax amount provided to a charter school pursuant to Section 47635.
(2)The amount, if any, received pursuant to Part 18.5 (commencing with Section 38101) of Division 2 of the Revenue and Taxation Code.
(3)The amount, if any, received pursuant to Chapter 3 (commencing with Section 16140) of Part 1 of Division 4 of Title 2 of the Government Code.
(4)Prior years’ taxes and taxes on the unsecured roll.
(5)Fifty percent of the amount received pursuant to Section 41603.
(6)The amount, if any, received pursuant to the Community Redevelopment Law (Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code), less any amount received pursuant to Section 33401 or 33676 of the Health and Safety Code that is used for land acquisition, facility construction, reconstruction, or remodeling, or deferred maintenance and that is not an amount received pursuant to Section 33492.15, or paragraph (4) of subdivision (a) of Section 33607.5, or Section 33607.7 of the Health and Safety Code that is allocated exclusively for educational facilities.
(7)The amount, if any, received pursuant to Sections 34177, 34179.5, 34179.6, 34183, and 34188 of the Health and Safety Code.