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 1 - General Provisions › Section 15371 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "School Revenue
					 Limit." The revenue limit is a computed amount that places a limit on the
					 amount of revenue that a district is allowed to receive from property taxes,
					 certain local sources of income, and from the state. A district may receive
					 state and federal categorical aid, property taxes for repayment of capital
					 projects outside the revenue limit, and some limited fees in addition to the
					 revenue limit. The total revenue limit consists of a base revenue limit plus
					 any of a number of revenue limit adjustments.
(b) "Base Revenue Limit." The base revenue
					 limit is an amount that is computed by formula each year from the previous
					 year's base revenue limit. Some of the revenue limit adjustments are permanent
					 increases or decreases to the revenue limit and so become incorporated into the
					 base revenue limit. Other revenue limit adjustments are computed anew each
					 year.
(c) "Average Daily
					 Attendance" (hereafter referred to as ADA). Unless otherwise indicated,
					 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 classes for adults
					 and classes for regional occupational centers or programs pursuant to Education
					 Code Section
					 41601, the
					 average daily attendance shall be determined by dividing the total number of
					 days of 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
					 classes for adults and classes for regional occupational centers or programs,
					 three hours of attendance are equal to one apportionment day of attendance.
					 There are three attendance periods for each fiscal year. The First Principal
					 attendance period, designated P1, is the attendance count from July 1 through
					 December 31, 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.
					 Annual Attendance is the attendance count from July 1 through June 30 of the
					 fiscal year.
(d) "Categorical Aid."
					 In addition to the revenue limit support, school districts receive other state
					 and federal funds which are apportioned on allotment for specific purposes
					 named in the law, regulation, or statute. These are known as categorical aid
					 because they can be spent only for specific categories.
(e) "General Aid." Revenue limit support,
					 both local and state, are general aid as it can be spent for general purposes
					 of the district.
Note: Authority cited: Section
						  42246,
						  Education Code. Reference: Sections
						  42237-
						  42245,
						  Education Code.