California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 11 - Special Programs › Subchapter 19 - Charter Schools › Article 1.5 - Classroom- and Nonclassroom-Based Instruction in Charter Schools › Section 11963.3 - Determination of Funding Request Forms and Calculations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For purposes of submitting a
					 determination of funding request, the California Department of Education shall
					 issue a form or set of forms to collect the information specified in this
					 subdivision. Unless otherwise indicated, charter schools submitting a
					 determination of funding request shall complete the form or forms in accordance
					 with the definitions used in the 2005 edition of the California School
					 Accounting Manual (which can be obtained from the California Department of
					 Education web site at: http://www.cde.ca.gov/fg/ac/sa). The form or forms shall
					 be developed by the California Department of Education in consultation with the
					 Advisory Commission on Charter Schools. The form or forms shall include all of
					 the following and, to the extent the form or forms include more than the
					 following, the form or forms shall require the approval of the State Board of
					 Education and comply with applicable provisions of the Administrative Procedure
					 Act.
(1) The name, charter number, authorizing
					 entity, address, contact name and title, telephone number, fax number, and
					 email address, if any, for the charter school.
(2) The percentage requested by the school as
					 its determination of funding.
(3)
					 The number of fiscal years for which the determination of funding is requested,
					 which shall not exceed five years.
(4) The date the charter was initially
					 granted and the date the charter or charter renewal will expire.
(5) For charter schools that operated in the
					 prior fiscal year, all of the following:
(A)
					 The school's total resources, including all federal revenue, with federal
					 Public Charter School Grant Program start-up, implementation, and dissemination
					 grants separately identified; all state revenue; all local revenue with in-lieu
					 property taxes separately identified; other financing sources; and the ending
					 balance from the prior fiscal year.
(B) The school's total expenditures for
					 instruction and related services, by object of expenditure, which shall include
					 all of the following:
1. Activities dealing
					 with the interaction between teaching staff and students, without regard to the
					 instructional location or medium.
2. Services that provide administrative,
					 technical, and logistical support to facilitate and enhance
					 instruction.
3. Services in direct
					 support of students.
4.
					 School-sponsored extra-curricular or co-curricular activities designed to
					 provide motivation and enjoyment and improvement of skills.
5. Instructional materials, supplies, and
					 equipment.
(C) The
					 school's total expenditures for schoolsite and administrative site operations
					 and facilities, by object of expenditure, which shall include all of the
					 following:
1. Activities concerned with
					 securing and keeping open and working the physical plants, grounds, and
					 equipment necessary for the operation of the school.
2. Facility rents, leases, and
					 utilities.
3. Facilities
					 acquisition and construction.
(D) The school's total expenditures for
					 administration and all other activities, by object of expenditure, which shall
					 include all of the following:
1. Activities
					 concerned with establishing and administering policy for operating the entire
					 charter school, such as the governing board, director, and administrative
					 staff.
2. Other general
					 administration activities, such as payroll and accounting services, auditing
					 and legal services, property and liability insurance, personnel, charter-wide
					 telephone service, and data processing services.
3. Supervisorial oversight fees charged by
					 the chartering authority.
4. Other
					 expenditures not reported elsewhere, such as those for community services and
					 enterprise activities and cumulative administrative overhead from related party
					 transactions.
(E) Other
					 outgo and other uses, including debt service payments and transfers.
(F) The excess (or deficiency) of revenues
					 over expenditures calculated by subtracting the total of subparagraphs (B),
					 (C), (D), and (E), from the total resources reported pursuant to subparagraph
					 (A), and a list of the amount of reserves for: facilities acquisition or
					 construction, economic uncertainties, the amount required by the
					 charter-authorizing entity, or other reserves. Reserves in excess of the
					 greater of fifty-thousand dollars or five percent of total expenditures may be
					 allowed for economic uncertainties or long-term expenditures such as capital
					 projects if the excess reserves are satisfactorily explained pursuant to
					 section 11963.4(b).
(6) For charter schools that did not operate
					 in the prior fiscal year, the revenue and expenditure information required in
					 paragraph (5) shall be provided using reasonable estimates of current-year
					 annualized revenues and expenditures.