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 15401 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Revenue
					 Limits." The revenue limit for county superintendents is a computed amount that
					 places a limit on the amount of revenue that the county superintendent can
					 receive from property taxes, other local sources of income, and from the state
					 for the support of special education programs, special schools and classes,
					 vocational/technical schools and classes, and other specified county school
					 service fund operations (reference Sections
					 2550-
					 2555,
					 Education Code). The county superintendent may also receive categorical funds,
					 certain property taxes levied for specific indebtedness repayment purposes, and
					 some limited fees in addition to the revenue limit. The revenue limit is
					 computed each year from the prior year's base revenue limit, adjusted for
					 inflation and/or various other factors.
(b) "Categorical Funds." Revenue designated
					 for direct service and other purpose apportionments, contracted income and
					 fees, and funds designated exclusively for the support of a specific program
					 (or programs) which cannot be used to supplant the revenue limit of that
					 program.
(c) "Average Daily
					 Attendance" (hereinafter referred to as ADA). Unless otherwise indicated below,
					 attendance is measured as the count of daily attendance averaged over the
					 school year consisting of at least 175 school days meeting for the minimum
					 length school day as specified in the Education Code. For Regional Occupational
					 Centers/Programs pursuant to Section
					 41601 (Education Code), the average
					 daily attendance in all full school months in the first period of attendance by
					 a divisor of 70, in the second period by 135, and at annual time by 175. For
					 ROC/Ps, three hours of attendance are equal to one apportionment day of
					 attendance.
(d) "Attendance
					 Periods." There are three attendance periods for each fiscal year. The First
					 Principal attendance period, designated "P1," is the attendance count from July
					 1 through the last school month that ends on or before December 31 of the
					 fiscal year, and is used to compute the First Principal Apportionment due
					 February 20 of the fiscal year. The Second Principal attendance period,
					 designated "P2," is the attendance count from July 1 through the last school
					 month that ends on or before April 15 of the fiscal year, and is used to
					 compute the Second Principal Apportionment due June 25 of the fiscal year. The
					 annual attendance period, designated "A," is the attendance count from July 1
					 through June 30 of the fiscal year, and is used to compute the Annual
					 Recalculation of the Apportionment due February 20 of the following fiscal
					 year.
(e) "Excess Costs." Excess
					 costs are any and all costs for a particular program that are in excess of the
					 revenue limit and/or the state and federal allowances for that
					 program.
(f) "Allowed Average
					 Expenditures." The average expenditure per class or ADA, excluding capital
					 outlay, as determined for a designated base fiscal year and increased each year
					 thereafter by an inflation adjustment. Allowed average expenditures are used to
					 establish certain base revenue limits.
Note: Authority cited and Reference: Sections
						  2550-
						  2558,
						  Education Code.