2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 7 - Local Taxation by School Districts › ARTICLE 2 - Apportionments and Revenue Control › Section 42238.023.

42238.023. (a) Notwithstanding any other law, for purposes of calculating local control funding formula entitlements pursuant to Sections 42238.02, 42238.03, 2574, and 2576, as applicable, if the Superintendent determines that a local educational agency’s attendance yield in the 2019–20 fiscal year is greater than the attendance yield in the 2021–22 school year, the Superintendent shall adjust the local educational agency’s 2021–22 fiscal year average daily attendance in the manner described in subdivision (b). This determination shall be made by the following calculation for each local educational agency:
(1) Divide the total average daily attendance in the 2019–20 fiscal year reported for both the second period and the annual period apportionment, as applicable, by total enrollment from the California Longitudinal Pupil Achievement Data System Fall 1 Certification for the 2019–20 fiscal year. This amount shall not exceed a value of one.
(2) Divide the total average daily attendance in the 2021–22 fiscal year reported for both the second period and annual period apportionment, as applicable, by total enrollment from the California Longitudinal Pupil Achievement Data System Fall 1 Certification for the 2021–22 fiscal year. This amount shall not exceed a value of one.
(3) Divide the amount determined in paragraph (1) by the amount determined in paragraph (2). If the resulting quotient is greater than one, the local educational agency’s 2021–22 fiscal year average daily attendance shall be adjusted pursuant to subdivision (b).
(b) (1) For county offices of education, the Superintendent shall multiply the county office of education’s 2021–22 fiscal year reported average daily attendance by the amount determined in paragraph (3) of subdivision (a) for the purpose of calculating the 2021–22 fiscal year annual apportionment pursuant to Sections 2574 and 2576.
(2) For school districts, the Superintendent shall make the following adjustments:
(A) Multiply the school district’s 2021–22 fiscal year reported average daily attendance by the amount determined in paragraph (3) of subdivision (a) for purposes of calculating the 2021–22 fiscal year annual apportionment pursuant to Sections 42238.02 and 42238.03.
(B) Multiply the school district’s 2021–22 fiscal year reported average daily attendance by the amount determined in paragraph (3) of subdivision (a) for purposes of calculating prior year average daily attendance or the average attendance of the three most recent prior fiscal years pursuant to Sections 42238.05 and 42280 in the 2022–23 to 2024–25 fiscal years, inclusive.
(3) For charter schools, excluding a charter school classified as a nonclassroom-based charter school as of the 2021–22 fiscal year second principal apportionment certification pursuant to Section 47612.5, the Superintendent shall multiply the charter school’s 2021–22 fiscal year reported average daily attendance by the amount determined in paragraph (3) of subdivision (a) for the purpose of calculating the 2021–22 fiscal year annual apportionment pursuant to Sections 42238.02 and 42238.03.
(c) (1) The calculations pursuant to subdivisions (a) and (b) shall only be applied to school districts and county offices of education that meet the following requirements:
(A) By no later than November 1, 2021, offered an independent study program to all pupils, for the 2021–22 school year, consistent with the requirements of Section 51745, and provided the notification to parents and guardians of all enrolled pupils pursuant to paragraph (1) of subdivision (h) of Section 51747 and subparagraph (A) of paragraph (8) of subdivision (b) of Section 51749.6.
(B) By no later than November 1, 2021, adopted written policies for providing instruction to pupils through independent study, and have verifiable documentation substantiating the provision of opportunities for live interaction and synchronous instruction pursuant to Section 51745.5, if applicable, or the provision of activities or pupil work product of a pupil while out on independent study that is equivalent to in-person instruction pursuant to Sections 51747 and 51749.5.
(2) In the 2021–22 school year, a school district or county office of education that received a waiver by June 15, 2022, pursuant to subdivision (g) of Section 51745, from independent study requirements, or a school district or county office of education that entered into a contract with a county office of education or an interdistrict transfer agreement with another school district pursuant to subdivision (f) of Section 51745 for the offering of independent study, shall be deemed to have met the requirements specified in paragraph (1).
(3) (A) On or before November 1, 2022, a school district or county office of education shall certify its compliance with paragraph (1) or (2) using a form the department shall provide for this purpose. A school district or county office of education that does not certify compliance shall not receive the 2021–22 average daily attendance calculation pursuant to this Section.
(B) The department shall make this form available to school districts and county offices of education on or before October 11, 2022.
(4) The 2022–23 fiscal year Guide for Annual Audits of K–12 Local Education Agencies and State Compliance Reporting, the Controller shall incorporate verification of compliance with the requirements specified in subparagraphs (A) and (B) of paragraph (1), which may include reviewing the local educational agency’s annual audit for the 2021–22 fiscal year to determine compliance with those requirements.
(Amended by Stats. 2022, Ch. 571, Sec. 19. (AB 185) Effective September 27, 2022.)