reglab/statecodes huggingface dataset:
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 6 - Revenue Limits for School Districts › Article 2 - Recomputation of 1978-79 School District Revenue Limits › Section 15379 - 1978-79 Recomputed Revenue Limit for Adult Programs Using Schedule BB

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The county superintendent of schools shall recompute the
						1978-79 revenue limit for adult programs to be used as a base for the 1979-80
						revenue limit for each school district in the county providing education for
						adults, using Schedule BB. Schedule BB shall be completed as follows:
(a) Line A: Report the total 1978-79 adult
					 revenue limit as shown on Line C-9 of Worksheet S (1978-79, dated 10/10/78).
					 (Also the same as Line G, Form K-12-A, 1978-79).
(b) Line B: Report the revenue limit
					 adjustments which are included in the base amount reported in Line A, and which
					 must be excluded from the revenue base pursuant to Education Code Section
					 42237(a)(1).
					 These revenue limit adjustments shall be reported as follows:
(1) Line B-1: Prior year adjustments
					 (reference Education Code Section
					 42245). Use
					 the amount shown in Worksheet S (1978-79), Line C-4.
(2) Line B-2: Gain or loss from Interdistrict
					 Attendance Agreements (reference Education Code Section
					 46605(d)).
					 Use the amount shown in Worksheet S (1978-79), Line C-6.
(3) Line B-3: Report the total of these
					 adjustments equal to the sum of the amounts in Lines B-1 and B-2. This amount
					 shall be shown in brackets ( ) if negative.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 6 - Revenue Limits for School Districts › Article 2 - Recomputation of 1978-79 School District Revenue Limits › Section 15380 - Calculation of Statewide Average 1978-79 Adult Revenue Limit

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Superintendent of Public Instruction shall take the
						amount shown on 1979-80 Schedule BB, Line I, computed pursuant to Section
						42237(c)(4)(A) of
						the Education Code and multiply this amount per ADA by the 1978-79 mandated
						adult ADA shown on 1979-80 Form K-12, Line K-4. The product of this calculation
						will be summed for all districts with adult programs. The amount obtained will
						then be divided by the statewide 1978-79 mandated adult ADA (1979-80 Form K-12,
						Line K-4) generated in the adult education program as specified in Item 316.1
						of the Budget Act of 1978 (Chapter 359, Statutes of 1978). This quotient,
						rounded to the nearest dollar, is the 1978-79 statewide average adult revenue
						limit.
Note: Authority cited: Section
						  42246,
						  Education Code. Reference: Sections
						  42237-
						  42245,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 6 - Revenue Limits for School Districts › Article 3 - Calculation of School District Revenue Limits for 1979-80 › Section 15384 - Use of Official Schedules

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Local Assistance Bureau (LAB) of the California
						Department of Education (CDE) shall provide an official form and schedules for
						use in making the calculations required by this article. The form and schedules
						shall be known as:
(a) FORM K-12. FORM
					 FOR THE DETERMINATION OF THE DISTRICT'S REVENUE LIMIT FOR K-12 PROGRAMS FOR
					 FISCAL YEAR 1979-80.
(b) SCHEDULE
					 C, SCHEDULE FOR THE DETERMINATION OF THE 1979-80 DECLINING ENROLLMENT
					 ADJUSTMENT TO BE ADDED TO LINE C-3 OF THE REVENUE LIMIT FORM K-12.
(c) SCHEDULE D, SCHEDULE FOR THE
					 DETERMINATION OF THE 1979-80 REVENUE LIMIT ADJUSTMENT FOR INSTITUTIONALIZED AND
					 FOSTER HOME CHILDREN--SPECIAL EDUCATION AND SPECIAL PROGRAMS.
(d) SCHEDULE E, SCHEDULE FOR THE
					 DETERMINATION OF THE NECESSARY SMALL CONTINUATION HIGH SCHOOL ADJUSTMENT FOR
					 FISCAL YEAR 1979-80 FOR SCHOOLS APPROVED FOR 1979-80 PRIOR TO NOVEMBER 30, 1979
					 AND THE ADJUSTMENT FOR A NEWLY ORGANIZED UNIFIED DISTRICT WHICH BECAME
					 EFFECTIVE FOR ALL PURPOSES ON OR AFTER JUNE 30, 1978.
(e) SCHEDULE G, SCHEDULE FOR DETERMINATION OF
					 REVENUE LIMIT ADJUSTMENT FOR FISCAL YEAR 1979-80 FOR DEVELOPMENT CENTERS FOR
					 HANDICAPPED PUPILS AND MEALS FOR NEEDY PUPILS.
(f) SCHEDULE J, SCHEDULE FOR THE
					 DETERMINATION OF THE PERMANENT ADJUSTMENT TO THE K-12 REVENUE LIMIT FOR FISCAL
					 YEAR 1979-80 FOR HIGH SCHOOL DISTRICTS MAINTAINING JUNIOR HIGH SCHOOL
					 PROGRAMS.
(g) SCHEDULE S, SCHEDULE
					 FOR THE DETERMINATION OF THE DISTRICT'S 1979-80 REVENUE LIMIT FOR THE MANDATED
					 PROGRAMS FOR THE EDUCATION OF ADULTS.
The form and schedules shall be used in making the
						calculations. Reporting to the LAB will be made using the form and schedules or
						may be made on computer tape, subject to the prior approval of the CDE.
The LAB shall issue three sets of official revenue limit
						form and schedule for use in calculating 1979-80 revenue limits. These forms
						and schedules shall have the designations (P1), (P2) and (A) and shall be used
						to collect data for use in making the First Principal Apportionment, the Second
						Principal Apportionment and the Annual Recalculation of the Revenue Limit,
						respectively. The LAB shall modify this form and these schedules as required,
						pursuant to any legislation enacted subsequent to the approval of these
						regulations.
1. Change
						without regulatory effect amending first, penultimate and last paragraphs filed
						12-23-2010 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2010, No. 52).
Note: Authority cited: Section
						  42246,
						  Education Code. Reference: Sections
						  42237-
						  42245,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 6 - Revenue Limits for School Districts › Article 3 - Calculation of School District Revenue Limits for 1979-80 › Section 15385 - Use of Estimated or Actual Data

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The data used in calculating the revenue limit using the
						(P1) set of form and schedules for the First Principal Apportionment shall be
						the best available estimates of data. The 1979-80 data used in calculating
						revenue limit using the (P2) set of form and schedules for the Second Principal
						Apportionment shall include actual second principal data where available and
						the best available estimates of other data where actual data is not
						available.
Data used in calculating the revenue limit using the (A)
						set of forms and schedules for the Annual Recalculation shall be actual 1979-80
						data. The ADA used in the annual recalculation is corrected actual second
						principal ADA. Any data required from years 1978-79 or 1977-78 shall be actual
						recalculated second principal data.
Pursuant to Section
						41601.5 of
						the Education Code, any district whose annual ADA is equal to or greater than 2
						percent more than the second principal ADA specified herein, provided that this
						increase in attendance is attributable to the children of migrant agricultural
						workers, may substitute annual ADA for second principal. If annual attendance
						is used pursuant to Section
						41601.5 of
						the Education Code, the county shall notify the Local Assistance Bureau of the
						State Department of Education of the actual annual ADA of the
						district.
Note: Authority cited: Section
						  42246,
						  Education Code. Reference: Sections
						  42237-
						  42245,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 6 - Revenue Limits for School Districts › Article 3 - Calculation of School District Revenue Limits for 1979-80 › Section 15386 - Calculation of 1979-80 Revenue Limit for School Districts Using Form K-12

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The county superintendent of schools shall calculate the
						1979-80 revenue limit for each school district in the county using Form K-12
						and Schedules C, D, E, G, J, and S. Form K-12 shall be completed as
						follows:
(a) Line A: Report the
					 recomputed K-12 base revenue limit per unit of average daily attendance as
					 shown in Line O of Schedule B (1979-80). This amount shall be reported to two
					 decimal places.
(b) Line B-1:
					 Report the appropriate weighted mean base revenue limit computed pursuant to
					 Section 15378. The weighted mean revenue
					 limits provided on Forms K-12 (P-1) and K-12 (P-2) are an estimate. The
					 weighted mean revenue limits provided on Form K-12(A) shall be the actual
					 weighted mean. For purposes of Line B-1, "ADA" shall be the 1978-79 regular
					 average daily attendance, equal to the attendance in Line N-4 minus the
					 attendance in Line N-2 of Schedule B (1979-80). Use the appropriate weighted
					 mean for the type and size of district as follows:
(1) Line B-1a: For elementary districts with
					 less than 101 ADA.
(2) Line B-1b:
					 For elementary districts with greater than 100 but less than 901 ADA.
(3) Line B-1c: For elementary districts with
					 greater than 900 ADA.
(4) Line
					 B-1d: For high school districts with less than 301 ADA.
(5) Line B-1e: For high school districts with
					 greater than 300 ADA.
(6) Line
					 B-1f: For unified districts with less than 1,501 ADA.
(7) Line B-1g: For unified districts with
					 greater than 1,500 ADA.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 6 - Revenue Limits for School Districts › Article 3 - Calculation of School District Revenue Limits for 1979-80 › Section 15389 - Calculation of Increase in Revenue Limit for Pupils in Children's Institutions and Foster Homes Using Schedule D

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The increase in revenue limit for pupils
					 in children's institutions and foster homes authorized by Sections
					 42902 and
					 42903 of
					 the Education Code shall be calculated using Schedule D.
(b) Part A of Schedule D is used to report
					 the expenditures for a special education program for foster home and
					 institutionalized pupils operated by a district as follows:
(1) Line A-1a: Report actual 1978-79
					 expenditure for special education programs for pupils in foster homes and
					 institutions.
(2) Line A-1b: Report
					 actual 1978-79 expenditure for Development Centers for Handicapped Pupils in
					 foster homes and institutions.
(3)
					 Line A-1c: The total expenditures are obtained by adding the amounts in Lines
					 A-1a and A-1b.
(4) Line A-2: This
					 line shows the 1978-79 ADA in special education programs for pupils in foster
					 homes and institutions.
(5) Line
					 A-3a: Report the 1978-79 special education allowances received for pupils in
					 foster homes and institutions.
(6)
					 Line A-3b: Report the 1978-79 state allowance for development centers for
					 handicapped pupils for those pupils in foster homes and institutions.
(7) Line A-3c: Report the revenue limit
					 income for special education pupils in foster homes and institutions. From the
					 1978-79 Form K-12-A, add the base revenue limit (Line C-4) to the voted
					 increase (Line C-6) and divide by the ADA (Line C-1). Multiply the resultant
					 quotient by the reduction factor (Line F), and multiply that product by the
					 Special Education ADA on Line A-2 of the 1979-80 Schedule D.
(8) Line A-3d: Report any 1978-79 federal
					 funds received for any special education pupils in foster homes and
					 institutions.
(9) Line A-3e: Add
					 the amounts in Lines A-3a through A-3d. (10) Line A-4: Deduct the amount in
					 Line A-3e from the expenditures in Line A-1c.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 6 - Revenue Limits for School Districts › Article 3 - Calculation of School District Revenue Limits for 1979-80 › Section 15392 - Calculation of Adult Revenue Limit Using Schedule S

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The 1979-80 adult revenue limit shall be calculated
						pursuant to Section
						42237 of
						the Education Code using Schedule S (1979-80). Schedule S shall be completed as
						follows:
(a) Line A: Report the
					 1978-79 recomputed adult base revenue limit per unit of average daily
					 attendance as shown on Line I of Schedule BB (1979-80).
(b) Line B: Report the 1979-80 average daily
					 attendance in programs for adults mandated by paragraph (5) of subdivision (b)
					 of Section 97 of Chapter 282 of the Statutes
					 of 1979 (AB 8) and by Section
					 41976 of
					 the Education Code. This shall be known as the 1979-80 mandated adult average
					 daily attendance.
(c) Line C:
					 Compute the 1979-80 revenue limit for adults in mandated programs as follows:
(1) Line C-1: If the amount in Line A is less
					 than the 1978-79 statewide average adult revenue limit computed in Section
					 15380, multiply the amount in Line
					 A times 1.07 times the ADA in Line B, and report this result rounded to a whole
					 dollar in Line C-1.
(2) Line C-2:
					 If the amount in Line A is greater than or equal to the 1978-79 statewide
					 average adult revenue limit computed in Section
					 15380, but less than or equal to
					 1.07 times the 1978-79 statewide average, then compute an amount equal to 1.07
					 times that statewide average times the ADA in Line B, and report this result to
					 the nearest dollar in Line C-2.
(3)
					 Line C-3a and b:
(A) Line C-3a: If the amount
					 in Line A is greater than the 1978-79 statewide average adult revenue limit
					 computed in Section
					 15380 times 1.07, compute the
					 1979-80 revenue limit as follows. Multiply the amount in Line A by either the
					 1978-79 adult average daily attendance in mandated programs shown in Line K-4
					 of Schedule B (1979-80) or the 1979-80 average daily attendance in mandated
					 adult programs shown in Line B, whichever is less, and report the result to the
					 nearest dollar in Line C-3a.
(B)
					 Line 3C-b: If the 1978-79 adult average daily attendance in mandated programs
					 shown in Line K-4 of Schedule B (1979-80) is less than the 1979-80 average
					 daily attendance in mandated adult programs shown in Line B, then also compute
					 an amount equal to:
1. The 1978-79 statewide
					 average amount computed in Section
					 15380 times
2. The factor 1.07 times
3. The 1979-80 average daily attendance in
					 mandated adult programs, minus the 1978-79 average daily attendance in mandated
					 adult programs, and report this result, rounded to a whole dollar, on Line
					 C-3b.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 7 - Revenue Limits for County Superintendents of Schools › Article 1 - General Provisions › Section 15400 - Scope of the Chapter

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The provisions of this chapter apply to the computation
						of revenue limits for county superintendents of schools pursuant to Article 3
						of Chapter 12 of Part 2 of the Education Code (computation of revenue limits,
						Sections 2550-2558).
1. New
						Chapter 7 (Sections
						15400-15408) filed 3-14-80;
						effective thirtieth day thereafter (Register 80, No.
						11).
Note: Authority cited and Reference: Sections
						  2550-
						  2558,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 7 - Revenue Limits for County Superintendents of Schools › Article 2 - Computation of Revenue Limits for 1979-80 › Section 15405 - Use of Official Schedules

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The (LAB) Local Assistance Bureau of the California
						Department of Education (CDE) shall provide an official form and schedule to
						use in making the computations required by this article. This form and schedule
						shall be known as FORM O, FORM FOR THE COMPUTATION OF 1979-80 REVENUE LIMIT FOR
						THE COUNTY SCHOOL SERVICE FUND; and SCHEDULE W, SCHEDULE FOR THE COMPUTATION OF
						1979-80 REVENUE LIMITS FOR PHYSICALLY HANDICAPPED AND MENTALLY RETARDED
						PROGRAMS. This form and schedule shall be used in making these computations and
						in reporting to the CDE, LAB.
The LAB shall issue three sets of official forms and
						schedules for use in computing 1979-80 revenue limits. These forms and
						schedules shall have the designations "P-1," "P-2," and "A" and shall be used
						to collect the data for use in making the First Principal Apportionment, Second
						Principal Apportionment, and Annual Recalculation of the Apportionment,
						respectively. The LAB shall modify the forms and schedules as frequently as may
						be required, consistent with any legislation enacted subsequent to the approval
						of these regulations.
1. Change
						without regulatory effect amending section filed 12-23-2010 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2010, No. 52).
Note: Authority cited and Reference: Sections
						  2550-
						  2558,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 7 - Revenue Limits for County Superintendents of Schools › Article 2 - Computation of Revenue Limits for 1979-80 › Section 15406 - Use of Estimated or Actual Data

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The 1979-80 data used in computing the revenue limit
						using the "P-1" form and schedule for the First Principal Apportionment shall
						be the best available estimates of annual data. The 1979-80 data used in
						computing the revenue limit using the "P-2" form and schedule for the Second
						Principal Apportionment shall be the best available estimates of annual data.
						The 1979-80 data used in computing the revenue limit using the "A" form and
						schedule for the Annual Recalculation of the Apportionment shall be actual
						1979-80 data, including actual annual counts of attendance and participation.
						Any data required from fiscal year 1978-79 or 1977-78 shall be actual second
						period data.
Note: Authority cited and Reference: Sections
						  2550-
						  2558,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 7 - Revenue Limits for County Superintendents of Schools › Article 2 - Computation of Revenue Limits for 1979-80 › Section 15407 - Computation of 1979-80 Revenue Limits for Physically Handicapped and Mentally Retarded Programs Using Schedule W and Back-up Schedules WW and T

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For each county superintendent of schools, the
						Superintendent of Public Instruction shall calculate the 1979-80 revenue limits
						for physically handicapped and mentally retarded programs using Schedule W.
						This schedule shall be completed as follows:
(a) Use Schedule W to report data and make
					 separate computations for the following programs (reference Sections
					 2500 b), (c), (d), and 2550(a)(1),
					 Education Code).
(1) Physically
					 Handicapped--Special Day Classes:
(A) Hearing
					 handicapped
(B) Vision
					 handicapped
(C) Orthopedically
					 handicapped--other health impaired
(D) Aphasic
(E) Pregnant minors
(F) Deaf-Blind and other
					 multihandicapped
(G) Other
					 handicapped
(H)
					 Autistic
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 7 - Revenue Limits for County Superintendents of Schools › Article 2 - Computation of Revenue Limits for 1979-80 › Section 15408 - Computation of 1979-80 Revenue Limit for County School Service Fund Using Form O

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Superintendent of Public Instruction shall compute
						the 1979-80 revenue limit for the county school service fund using Form O. This
						form shall be completed as follows:
(a) Subdivision A: Determination of the
					 revenue limits for special education programs:
(1) Line A-1: Report the revenue limits for
					 physically handicapped and mentally retarded programs computed in 1979-80
					 Schedule W as follows:
(A) Line A-1a: Report
					 the revenue limit for physically handicapped programs as shown in 1979-80
					 Schedule W, column 7, line A, TOTAL PHYSICALLY HANDICAPPED.
(B) Line A-1b: Report the revenue limit for
					 mentally retarded programs as shown in 1979-80 Schedule W, column 7, line B,
					 TOTAL MENTALLY RETARDED.
(C) Line
					 A-1c: Compute the sum of the amounts in lines A-1a and A-1b, and report this
					 result on Line A-1.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15440 - General

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 School districts shall use the following criteria and standards (beginning with
					 section 15441) and supplemental information
					 (beginning with section
					 15452) in the development of their
					 annual budgets. The county superintendent of schools will review the school
					 district's budget to determine whether it complies with the criteria and
					 standards.
(b) The budget review
					 includes an analysis of ten criteria, with standards, and additional
					 information about the status of the budget. The ten criteria are average daily
					 attendance (ADA), enrollment, ADA to enrollment, local control funding formula
					 (LCFF) revenue, salaries and benefits, other revenues and expenditures,
					 facilities maintenance, deficit spending, fund and cash balances, and reserves.
					 School district budgets are measured against the standards for each of these
					 criteria. In addition to the criteria and standards, the review must identify
					 additional information regarding contingent liabilities, use of one-time
					 revenues for ongoing expenditures, use of ongoing revenues for one-time
					 expenditures, contingent revenues, contributions, long-term commitments,
					 unfunded liabilities, status of labor agreements, local control and
					 accountability plan (LCAP), and LCAP expenditures. Deviations from the
					 standards must be explained, and may affect the approval of the
					 budget.
Note: Authority cited: Sections 33127 and 33129,
						  Education Code. Reference: Sections 33128 and 52060, Education Code.
Note: Authority cited: Sections
						  33127 and
						  33129,
						  Education Code. Reference: Sections
						  33128 and
						  52060,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15441 - Average Daily Attendance (ADA)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Projected funded ADA has not been overestimated in the
						first prior fiscal year or in two or more of the previous three fiscal years by
						more than the following percentage levels:
3%
for districts with 0-300 ADA
2%
for districts with 301-1,000 ADA
1%
for districts with 1,001 and over ADA
Note: Authority cited: Sections 33127 and 33129,
						  Education Code. Reference: Section 33128, Education Code.
Note: Authority cited: Sections
						  33127 and
						  33129,
						  Education Code. Reference: Section
						  33128,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15442 - Enrollment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Projected enrollment has not been overestimated in the
						first prior fiscal year or in two or more of the previous three fiscal years by
						more than the following percentage levels:
3%
for districts with 0-300
								ADA
2%
for districts with 301-1,000
								ADA
1%
for districts with 1,001 and
								over ADA
1. New
						section filed 8-19-91; operative 7-1-91. Submitted to OAL for printing only and
						exempt from Government Code section
						11343
						under Education Code section
						3313
						(Register 92, No. 10).
2. Amendment of section heading and section
						filed 10-5-2000; operative 11-4-2000. Submitted to OAL for printing only
						pursuant to Education Code section
						3313
						(Register 2000, No. 40).
3. Amendment of section heading and section
						filed 5-13-2008; operative 6-12-2008. Submitted to OAL for printing only
						pursuant to Education Code section
						33131
						(Register 2008, No. 20).
Note: Authority cited: Sections
						  33127 and
						  33129,
						  Education Code. Reference: Section
						  33128,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15443 - Average Daily Attendance to Enrollment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Projected second period ADA to enrollment ratio for any
						of the budget year or two subsequent fiscal years has not increased from the
						historical average ratio from the three prior fiscal years by more than one
						half of one percent.
1. New
						section filed 8-19-91; operative 7-1-91. Submitted to OAL for printing only and
						exempt from Government Code section
						11343
						under Education Code section
						3313
						(Register 92, No. 10).
2. Amendment filed 10-5-2000; operative
						11-4-2000. Submitted to OAL for printing only pursuant to Education Code
						section
						3313
						(Register 2000, No. 40).
3. Amendment filed 9-19-2001; operative
						9-19-2001. Submitted to OAL for printing only pursuant to Education Code
						section
						33131
						(Register 2001, No. 38).
4. Repealer and new section filed
						5-13-2008; operative 6-12-2008. Submitted to OAL for printing only pursuant to
						Education Code section
						33131
						(Register 2008, No. 20).
Note: Authority cited: Sections
						  33127 and
						  33129,
						  Education Code. Reference: Section
						  33128,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15444 - Local Control Funding Formula (LCFF) Revenue

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Projected LCFF revenue for any of the budget year or two subsequent fiscal
					 years has not changed from the prior fiscal year by more than the change in
					 population, plus the district's cost-of-living adjustment (COLA), plus or minus
					 one percent.
(b) For basic aid
					 districts, projected LCFF revenue has not changed from the prior fiscal year by
					 more than the percent change in property tax revenues plus or minus one
					 percent.
(c) For districts funded
					 by necessary small school formulas, projected LCFF revenue has not changed from
					 the prior fiscal year amount by more than the district's COLA, plus or minus
					 one percent.
Note: Authority cited: Sections 33127 and 33129,
						  Education Code. Reference: Sections 33128, 42238.02 and 42238.03, Education
						  Code.
Note: Authority cited: Sections
						  33127 and
						  33129,
						  Education Code. Reference: Sections
						  33128 and
						  42238.03,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15445 - Salaries and Benefits

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Projected ratio of total unrestricted salaries and
						benefits to total unrestricted general fund expenditures for any of the budget
						year or two subsequent fiscal years has not changed from the historical average
						ratio from the three prior fiscal years by more than the greater of three
						percent or the district's required reserves percentage.
Note: Authority cited: Sections 33127 and 33129,
						  Education Code. Reference: Section 33128, Education Code.
Note: Authority cited: Sections
						  33127 and
						  33129,
						  Education Code. Reference: Section
						  33128,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15446 - Other Revenues and Expenditures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Projected operating revenues (including federal, other
						state and other local) or expenditures (including books and supplies, and
						services and other operating) for any of the budget year or two subsequent
						fiscal years, have not changed from the prior fiscal year amount by more than
						the percentage change in population and the funded cost-of-living adjustment
						plus or minus ten percent.
For each major object category, changes that exceed the
						percentage change in population and the funded cost-of-living adjustment plus
						or minus five percent must be explained.
1. New
						section filed 8-19-91; operative 7-1-91. Submitted to OAL for printing only and
						exempt from Government Code section
						11343
						under Education Code section
						3313
						(Register 92, No. 10).
2. Repealer and new section filed 5-13-2008;
						operative 6-12-2008. Submitted to OAL for printing only pursuant to Education
						Code section
						33131
						(Register 2008, No. 20).
3. Amendment filed 12-4-2013; operative
						12-4-2013. Submitted to OAL for printing only pursuant to Education Code
						section
						33131
						(Register 2013, No. 49).
Note: Authority cited: Sections
						  33127 and
						  33129,
						  Education Code. Reference: Section
						  33128,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15447 - Facilities Maintenance

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Confirm that the annual contribution for facilities
						maintenance funding is not less than the amount required pursuant to Education
						Code section
						17070.75,
						if applicable, and that the district is providing adequately to preserve the
						functionality of its facilities for their normal life in accordance with
						Education Code sections
						52060(d)(1)
						and
						17002(d)(1).
1. New
						section filed 5-13-2008; operative 6-12-2008. Submitted to OAL for printing
						only pursuant to Education Code section
						33131
						(Register 2008, No. 20). For prior history, see Register 2000, No.
						40.
2. Amendment of section and NOTE filed 12-4-2013; operative
						12-4-2013. Submitted to OAL for printing only pursuant to Education Code
						section
						33131
						(Register 2013, No. 49).
Note: Authority cited: Sections
						  33127 and
						  33129,
						  Education Code. Reference: Sections
						  17002,
						  17070.75,
						  33128 and
						  52060,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15448 - Deficit Spending

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Unrestricted deficit spending (total unrestricted expenditures and other
					 financing uses is greater than total unrestricted revenues and other financing
					 sources) as a percentage of total unrestricted expenditures and other financing
					 uses, has not exceeded one-third of the district's available reserves as a
					 percentage of total expenditures and other financing uses in two out of three
					 prior fiscal years.
(b) For
					 purposes of this section, available reserves are the unrestricted amounts in
					 the Reserve for Economic Uncertainties, the Stabilization Arrangement, and the
					 Unassigned/Unappropriated accounts in the General Fund and the Special Reserve
					 Fund for Other Than Capital Outlay Projects. Available reserves will be reduced
					 by any negative ending balances in restricted resources in the General
					 Fund.
(c) For purposes of this
					 section, a school district that serves as the Administrative Unit (AU) of a
					 Special Education Local Plan Area (SELPA) may exclude from its expenditures the
					 distribution of funds to its participating members.
Note: Authority cited: Sections 33127 and 33129,
						  Education Code. Reference: Section 33128, Education Code.
Note: Authority cited: Sections
						  33127 and
						  33129,
						  Education Code. Reference: Section
						  33128,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15449 - Fund and Cash Balances

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Budgeted beginning unrestricted general fund balance has not been overestimated
					 for two out of three prior fiscal years by more than the following percentage
					 levels:
1.7%
for districts with 0-300 ADA
1.3%
for districts with 301-1,000 ADA
1.0%
for districts with 1,001-30,000 ADA
0.7%
for districts with 30,001-250,000 ADA
0.3%
for districts with 250,001 and over ADA
(b) For purposes of this section, the
					 percentage levels equate to a rate of deficit spending which would eliminate
					 recommended reserves for economic uncertainties over a three year
					 period.
(c) Projected general fund
					 cash balance will be positive at the end of the current fiscal year.
Note: Authority cited: Sections 33127 and 33129,
						  Education Code. Reference: Section 33128, Education Code.
Note: Authority cited: Sections
						  33127 and
						  33129,
						  Education Code. Reference: Section
						  33128,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15450 - Reserves

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Available reserves for any of the budget year or two subsequent fiscal years
					 are not less than the following percentages or amounts as applied to total
					 expenditures and other financing uses:
the greater of 5% or $80,000 for districts with 0-300
						ADA
the greater of 4% or $80,000 for districts with 301-1,000
						ADA
3% for districts with 1,001-30,000 ADA
2% for districts with 30,001-250,000 ADA
1% for districts with 250,001 and over ADA
(b) For purposes of this section,
					 the following shall apply:
(1) Available
					 reserves are the unrestricted amounts in the Reserve for Economic
					 Uncertainties, the Stabilization Arrangement, and the Unassigned/Unappropriated
					 accounts in the General Fund and the Special Reserve Fund for Other Than
					 Capital Outlay Projects. Available reserves will be reduced by any negative
					 ending balances in restricted resources in the General Fund.
(2) A school district that serves as the AU
					 of a SELPA may exclude from its expenditures the distribution of funds to its
					 participating members.
(3) The
					 dollar amounts are to be adjusted annually by the prior year statutory
					 cost-of-living adjustment (Education Code section
					 42238.02), rounded to the nearest
					 thousand.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15451 - Supplemental Information

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 School districts shall provide supplemental information in the following
					 general areas:
(1) Provide the methodology and
					 assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves
					 and fund balance, and multiyear commitments (including cost-of-living
					 adjustments).
(2) Provide
					 information on additional indicators as requested.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 1 - Budget Review › Section 15452 - Supplemental Information. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 8-19-91; operative 7-1-91. Submitted to OAL for printing only and
						exempt from Government Code section
						11343
						under Education Code section
						3313
						(Register 92, No. 10).
2. Repealer and new section heading and
						section filed 10-5-2000; operative 11-4-2000. Submitted to OAL for printing
						only pursuant to Education Code section
						3313
						(Register 2000, No. 40).
3. Repealer filed 5-13-2008; operative
						6-12-2008. Submitted to OAL for printing only pursuant to Education Code
						section
						33131
						(Register 2008, No. 20).
Note: Authority cited: Section
						  33127 and
						  33129,
						  Education Code. Reference: Section
						  33128,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 2 - Interim Report Review › Section 15453 - General

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) School
					 districts shall conduct a review of their budgets at Interim Report time in
					 accordance with the following criteria and standards (beginning with section
					 15454) and supplemental information
					 (beginning with section
					 15464). The county superintendent
					 of schools will review the school district's Interim Report using the criteria
					 and standards.
(b) The school
					 district superintendent shall submit two interim reports to its governing board
					 during each fiscal year. Both interim reports shall be approved by the
					 district's governing board along with a certification on whether their school
					 district is able to meet its financial obligations for the remainder of the
					 fiscal year and, based on current forecasts, for the two subsequent fiscal
					 years. The certification shall be based on the governing board's assessment and
					 the criteria and standards. The certification shall be classified as positive,
					 qualified, or negative.
(1) A positive
					 certification indicates that, based on current projections the school district
					 will meet its financial obligations for the current fiscal year and two
					 subsequent fiscal years.
(2) A
					 qualified certification indicates that, based on current projections the school
					 district may not meet its financial obligations for the current fiscal year or
					 two subsequent fiscal years.
(3) A
					 negative certification indicates that, based on current projections the school
					 district will be unable to meet its financial obligations for the remainder of
					 the current fiscal year or the subsequent fiscal year.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 2 - Interim Report Review › Section 15454 - Fund and Cash Balances

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Projected general fund balances will be positive at the
						end of the current fiscal year and two subsequent fiscal years and the
						projected general fund cash balance will be positive at the end of the current
						fiscal year.
1. New
						section filed 8-19-91; operative 7-1-91. Submitted to OAL for printing only and
						exempt from Government Code section
						11343
						under Education Code section
						3313
						(Register 92, No. 10).
2. Amendment of section heading and section
						filed 10-5-2000; operative 11-4-2000. Submitted to OAL for printing only
						pursuant to Education Code section
						3313
						(Register 2000, No. 40).
3. Amendment filed 9-19-2001; operative
						9-19-2001. Submitted to OAL for printing only pursuant to Education Code
						section
						33131
						(Register 2001, No. 38).
4. Amendment filed 5-13-2008; operative
						6-12-2008. Submitted to OAL for printing only pursuant to Education Code
						section
						33131
						(Register 2008, No. 20).
Note: Authority cited: Sections
						  33127,
						  33129 and
						  42131,
						  Education Code. Reference: Section
						  33128,
						  Education Code.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 2 - Interim Report Review › Section 15455 - Reserves

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Available reserves for any of the current fiscal year or two subsequent fiscal
					 years are not less than the following percentages or amounts as applied to
					 total expenditures and other financing uses:
the greater of 5% or $80,000 for districts with 0-300
						ADA
the greater of 4% or $80,000 for districts with 301-1,000
						ADA
3% for districts with 1,001-30,000 ADA
2% for districts with 30,001-250,000 ADA
1% for districts with 250,001 and over ADA
(b) For purposes of this section,
					 the following shall apply:
(1) Available
					 reserves are the unrestricted amounts in the Reserve for Economic
					 Uncertainties, the Stabilization Arrangement, and the Unassigned/Unappropriated
					 accounts in the General Fund and the Special Reserve Fund for Other Than
					 Capital Outlay Projects. Available reserves will be reduced by any negative
					 ending balances in restricted resources in the General Fund.
(2) A school district that serves as the AU
					 of a SELPA may exclude from its expenditures the distribution of funds to its
					 participating members.
(3) The
					 dollar amounts are to be adjusted annually by the prior year statutory
					 cost-of-living adjustment (Education Code section
					 42238.02), rounded to the nearest
					 thousand.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 2 - Interim Report Review › Section 15456 - Deficit Spending

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Unrestricted deficit spending (total unrestricted expenditures and other
					 financing uses is greater than total unrestricted revenues and other financing
					 sources) as a percentage of total unrestricted expenditures and other financing
					 uses, has not exceeded one-third of the district's available reserves as a
					 percentage of total expenditures and other financing uses in any of the current
					 fiscal year or two subsequent fiscal years.
(b) For purposes of this section, the
					 following shall apply:
(1) Available reserves
					 are the unrestricted amounts in the Reserve for Economic Uncertainties, the
					 Stabilization Arrangement, and the Unassigned/Unappropriated accounts in the
					 General Fund and the Special Reserve Fund for Other Than Capital Outlay
					 Projects. Available reserves will be reduced by any negative ending balances in
					 restricted resources in the General Fund.
(2) A school district that serves as the AU
					 of a SELPA may exclude from its expenditures the distribution of funds to its
					 participating members.
California Code of Regulations › Title 5 - Education › Division 1 - California Department of Education › Chapter 14 - School Finance* › Subchapter 8 - Criteria and Standards for School District Budgets and Interim Reports › Article 2 - Interim Report Review › Section 15457 - Average Daily Attendance

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Projected funded ADA for any of the current fiscal year or two subsequent
					 fiscal years has not changed by more than two percent since budget
					 adoption.
(b) For purposes of this
					 section, first interim reports will be compared to adopted budgets; second
					 interim reports will be compared to first interim projections.
Note: Authority cited: Sections 33127, 33129 and 42131,
						  Education Code. Reference: Section 33128, Education Code.
Note: Authority cited: Sections
						  33127,
						  33129 and
						  42131,
						  Education Code. Reference: Section
						  33128,
						  Education Code.