Spreadsheet: 8bbac669-f4e2-429a-848e-f65fbe94041e
Sheet: AECs

 | 2013 CDE AEC School Plan Type Recommendations (Final Recommendations 12/11/13) - with 2010, 2011, and 2012 AEC SPF results
District Number | District Name | School Number | School Name | EMH Levels Served | Charter | Online | [NAME]-ation | Home Options | Final AEC %  Points Earned 2010 | 2010 Final Plan Type Category | Final AEC %  Points Earned 2011 | 2011 Final Plan Type Category | Final AEC %  Points Earned 2012 | 2012 Final Plan Type Category | Final AEC %  Points Earned 2013 | 2013 Final Plan Type Category | Entering Year on PI/TA | Notes
880 | DENVER COUNTY 1 | 67 | ACADEMY OF URBAN LEARNING | H | Y | N | N | N |  | AEC: Default Improvement | 26.4 | AEC: Turnaround Plan | 45 | AEC: Priority Improvement Plan | 45 | AEC: Improvement Plan |  | 2012 & 2013 Deferred to district AEC rating
880 | DENVER COUNTY 1 | 1866 | ACE COMMUNITY CHALLENGE SCHOOL | MH | Y | N | N | N |  | AEC: Performance Plan | 40.6 | AEC: Priority Improvement Plan | 42.8 | AEC: Priority Improvement Plan | 44.3 | AEC: Improvement Plan |  | 2010, 2012 & 2013 Deferred to district AEC rating
180 | ADAMS-ARAPAHOE 28J | 219 | APS ONLINE SCHOOL | H | N | Y | N | N |  | Performance Plan |  | Turnaround Plan |  | Turnaround Plan | 67.4 | AEC: Performance Plan |  | 2010 New school, deferred to district rating
480 | BOULDER VALLEY RE 2 | 125 | ARAPAHOE RIDGE HIGH SCHOOL | H | N | N | N | N |  | Turnaround Plan | 54 | AEC: Improvement Plan | 47.6 | AEC: Improvement Plan |  | AEC: Improvement Plan |  | 2012 & 2013 Deferred to district AEC rating
480 | BOULDER VALLEY RE 2 | 934 | BOULDER PREP CHARTER HIGH SCHOOL | H | Y | N | N | N |  | AEC: Default Improvement | 50 | AEC: Performance Plan | 60 | AEC: Improvement Plan |  | AEC: Improvement Plan |  | 2012 & 2013 Deferred to district AEC rating
1420 | JEFFERSON COUNTY R-1 | 965 | BRADY EXPLORATION SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 42.9 | AEC: Priority Improvement Plan | 36.4 | AEC: Priority Improvement Plan | 47.5 | AEC: Improvement Plan |  | 2013 Approved request to reconsider
40 | BRIGHTON 27J | 1021 | BRIGHTON HERITAGE ACADEMY | MH | N | N | N | N |  | AEC: Default Improvement | 46.5 | AEC: Priority Improvement Plan | 34.7 | AEC: Priority Improvement Plan | 35.2 | AEC: Priority Improvement Plan | Year 3
2740 | MONTE VISTA [NAME] | 6030 | BYRON SYRING DELTA CENTER | H | N | N | N | N |  | AEC: Default Improvement | 61.5 | AEC: Performance Plan | 63.3 | AEC: Performance Plan | 70.2 | AEC: Performance Plan
9035 | CENTENNIAL BOCES | 1607 | CENTENNIAL BOCES HIGH SCHOOL | H | N | N | N | N |  |  | 0 | Performance Plan | 50 | AEC: Improvement Plan | 50 | AEC: Improvement Plan |  | 2011 New school, deferred to district rating
1550 | POUDRE R-1 | 3760 | CENTENNIAL HIGH SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 60.9 | AEC: Performance Plan | 63.7 | AEC: Performance Plan | 64 | AEC: Performance Plan
490 | BUENA VISTA R-31 | 1508 | CHAFFEE COUNTY HIGH SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 60.6 | AEC: Performance Plan | 63.5 | AEC: Performance Plan | 57.2 | AEC: Improvement Plan
880 | DENVER COUNTY 1 | 1748 | COLORADO HIGH SCHOOL | H | Y | N | N | N |  | AEC: Priority Improvement Plan | 25 | AEC: Turnaround Plan | 25 | AEC: Turnaround Plan | 25 | AEC: Turnaround Plan | Year 4 | 2010, 2012 & 2013 Deferred to district AEC rating
9000 | COLORADO SCHOOL FOR DEAF BLIND | 1924 | COLORADO SCHOOL FOR THE DEAF AND BLIND | EMH | N | N | N | N |  | AEC: Default Improvement | 70 | AEC: Performance Plan | 53.6 | AEC: Performance Plan | 63.8 | AEC: Performance Plan
120 | ENGLEWOOD 1 | 206 | COLORADO'S FINEST ALTERNATIVE HIGH SCHOOL | H | N | N | N | N |  | AEC: Performance Plan | 66.5 | AEC: Performance Plan | 59.2 | AEC: Improvement Plan | 62.6 | AEC: Performance Plan |  | 2010 Deferred to district rating
1010 | COLORADO SPRINGS 11 | 1885 | COMMUNITY PREP CHARTER SCHOOL | H | Y | N | N | N |  | AEC: Default Improvement | 65.7 | AEC: Performance Plan | 62.5 | AEC: Performance Plan | 61.1 | AEC: Performance Plan
1420 | JEFFERSON COUNTY R-1 | 4798 | CONNECTIONS LEARNING CENTER ON THE EARLE JOHNSON CAMPUS | MH | N | N | N | N |  | AEC: Default Improvement | 58.6 | AEC: Improvement Plan | 60.4 | AEC: Performance Plan | 65.9 | AEC: Performance Plan
880 | DENVER COUNTY 1 | 5844 | CONTEMPORARY LEARNING ACADEMY HIGH SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 42.6 | AEC: Turnaround Plan | 37.7 | AEC: Turnaround Plan | 31.4 | AEC: Turnaround Plan | Year 3 | 2011, 2012 & 2013 Deferred to district AEC rating
900 | DOUGLAS COUNTY RE 1 | 201 | DANIEL C OAKES HIGH SCHOOL--CASTLE ROCK | H | N | N | N | N |  | Priority Improvement Plan | 88 | AEC: Performance Plan | 85 | AEC: Performance Plan | 80 | AEC: Performance Plan |  | 2010 Denied request to reconsider
870 | DELTA COUNTY 50(J) | 2155 | DELTA COUNTY OPPORTUNITY SCHOOL | MH | N | N | N | N |  | AEC: Default Improvement | 45.6 | AEC: Priority Improvement Plan | 57.6 | AEC: Improvement Plan | 56.5 | AEC: Improvement Plan
880 | DENVER COUNTY 1 | 2188 | [NAME] FOR 21ST LEARNING AT WYMAN | MH | N | N | Y | N |  |  |  |  | 30.8 | AEC: Turnaround Plan | 37.4 | AEC: Turnaround Plan | Year 2 | 2012 & 2013 Deferred to district AEC rating
990 | WIDEFIELD 3 | 9560 | DISCOVERY HIGH SCHOOL | H | N | N | N | N |  | Improvement Plan | 42.3 | AEC: Priority Improvement Plan | 56.8 | AEC: Improvement Plan | 53.8 | AEC: Improvement Plan |  | 2010 Approved request to reconsider
900 | DOUGLAS COUNTY RE 1 | 2338 | EAGLE ACADEMY | H | N | N | N | N |  | Improvement Plan |  | Priority Improvement Plan |  | Priority Improvement Plan | 76.9 | AEC: Performance Plan
880 | DENVER COUNTY 1 | 2726 | EMILY GRIFFITH TECHNICAL COLLEGE | H | N | N | N | N |  | AEC: Performance Plan | 50.5 | AEC: Improvement Plan | 52.9 | AEC: Performance Plan | 60.6 | AEC: Improvement Plan |  | 2010, 2012 & 2013 Deferred to district AEC rating
880 | DENVER COUNTY 1 | 3000 | FLORENCE CRITTENTON HIGH SCHOOL | H | N | N | N | N |  | AEC: Priority Improvement Plan | 42 | AEC: Turnaround Plan | 41.6 | AEC: Turnaround Plan | 41 | AEC: Turnaround Plan | Year 4 | 2010, 2011, 2012 & 2013 Deferred to district AEC rating
920 | [NAME] | 3236 | FRONTIER HIGH SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 64.5 | AEC: Performance Plan | 73.4 | AEC: Performance Plan | 79.7 | AEC: Performance Plan |  | 2010 Approved request to reconsider
1110 | FALCON 49 | 3475 | GOAL ACADEMY | H | Y | Y | N | N |  | AEC: Default Improvement | 52.2 | AEC: Improvement Plan | 46.9 | AEC: Priority Improvement Plan | 48 | AEC: Improvement Plan
1990 | PLATEAU VALLEY 50 | 3582 | GRAND MESA HIGH SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 76.1 | AEC: Performance Plan | 72.5 | AEC: Performance Plan | 71.6 | AEC: Performance Plan
480 | BOULDER VALLEY RE 2 | 3499 | HALCYON SCHOOL (SPECIAL EDUCATION) | MH | N | N | N | N |  | AEC: Default Improvement | 75 | AEC: Improvement Plan | 70 | AEC: Performance Plan |  | AEC: Improvement Plan |  | 2011, 2012 & 2013 Deferred to district AEC rating
1560 | THOMPSON R-2J | 9260 | HAROLD FERGUSON HIGH SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 50 | AEC: Improvement Plan | 55 | AEC: Improvement Plan | 60 | AEC: Performance Plan
70 | WESTMINSTER 50 | 3931 | HIDDEN LAKE HIGH SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 54.1 | AEC: Improvement Plan | 57 | AEC: Improvement Plan | 53.2 | AEC: Improvement Plan
980 | HARRISON 2 | 3870 | HIGH SCHOOL PREPARATORY ACADEMY | M | N | N | N | N |  |  |  |  | 58.9 | AEC: Performance Plan | 65 | AEC: Performance Plan |  | 2012 Grandfathered in as AEC
500 | SALIDA R-32 | 4085 | HORIZONS EXPLORATORY ACADEMY | H | N | N | N | N |  | Improvement Plan |  | Performance Plan | 84.8 | AEC: Performance Plan | 90 | AEC: Performance Plan |  | 2012 Grandfathered in as AEC through approved request for reconsideration
1420 | JEFFERSON COUNTY R-1 | 4408 | JEFFCO'S 21ST CENTURY VIRTUAL ACADEMY | MH | N | Y | N | N |  | AEC: Default Improvement | 48.8 | AEC: Improvement Plan | 71 | AEC: Performance Plan | 67.5 | AEC: Performance Plan
3120 | GREELEY 6 | 4425 | JEFFERSON HIGH SCHOOL | H | N | N | N | N |  | Performance Plan | 29.8 | AEC: Turnaround Plan | 49.5 | AEC: Improvement Plan | 50.8 | AEC: Improvement Plan |  | 2010 New school, deferred to district rating
480 | BOULDER VALLEY RE 2 | 4496 | JUSTICE HIGH CHARTER SCHOOL | MH | Y | N | N | N |  | AEC: Default Improvement | 35 | AEC: Performance Plan | 42.6 | AEC: Priority Improvement Plan |  | AEC: Priority Improvement Plan | Year 2 | 2011, 2012 & 2013 Deferred to district AEC rating
880 | DENVER COUNTY 1 | 4494 | JUSTICE HIGH SCHOOL DENVER | H | Y | N | N | N |  | AEC: Performance Plan | 39.6 | AEC: Turnaround Plan | 50.5 | AEC: Turnaround Plan | 52.1 | AEC: Priority Improvement Plan | Year 3 | 2010, 2011, 2012 & 2013 Deferred to district AEC rating
550 | NORTH CONEJOS RE-1J | 4837 | LA JARA SECOND CHANCE SCHOOL | MH | N | N | N | N |  | AEC: Default Improvement | 65 | AEC: Performance Plan | 63.1 | AEC: Performance Plan | 65.9 | AEC: Performance Plan
30 | ADAMS COUNTY 14 | 22 | LESTER R ARNOLD HIGH SCHOOL | H | N | N | N | N |  | Priority Improvement Plan | 32.9 | AEC: Turnaround Plan | 31 | AEC: Turnaround Plan | 34.8 | AEC: Priority Improvement Plan | Year 4
1010 | COLORADO SPRINGS 11 | 5146 | LIFE SKILLS CENTER OF COLORADO SPRINGS | H | Y | N | N | N |  | AEC: Default Improvement | 35.1 | AEC: Priority Improvement Plan | 55.2 | AEC: Improvement Plan | 42.5 | AEC: Priority Improvement Plan | Year 1
2405 | FORT MORGAN RE-3 | 5180 | LINCOLN HIGH SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 72.1 | AEC: Performance Plan | 54.1 | AEC: Improvement Plan | 47.5 | AEC: Improvement Plan
1420 | JEFFERSON COUNTY R-1 | 5623 | LONGVIEW HIGH SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 80 | AEC: Performance Plan | 75 | AEC: Performance Plan | 71.2 | AEC: Performance Plan
1420 | JEFFERSON COUNTY R-1 | 34 | MC LAIN COMMUNITY HIGH SCHOOL | MH | N | N | N | N |  | AEC: Default Improvement | 35 | AEC: Priority Improvement Plan | 75 | AEC: Performance Plan | 45 | AEC: Priority Improvement Plan | Year 1 | 2010 Approved request to reconsider
1420 | JEFFERSON COUNTY R-1 | 33 | MC LAIN HIGH SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 66 | AEC: Performance Plan | 73.9 | AEC: Performance Plan | 68 | AEC: Performance Plan
1420 | JEFFERSON COUNTY R-1 | 5892 | MILLER SPECIAL EDUCATION | EMH | N | N | N | N |  | AEC: Default Improvement | 61.4 | AEC: Performance Plan | 55.7 | AEC: Improvement Plan | 57.8 | AEC: Improvement Plan
1420 | JEFFERSON COUNTY R-1 | 6237 | NEW AMERICA SCHOOL | H | Y | N | N | N |  | AEC: Default Improvement | 44.5 | AEC: Priority Improvement Plan | 46.7 | AEC: Priority Improvement Plan | 42.1 | AEC: Priority Improvement Plan | Year 3
180 | ADAMS-ARAPAHOE 28J | 6219 | NEW AMERICA SCHOOL | H | Y | N | N | N |  | AEC: Default Improvement | 40.1 | AEC: Priority Improvement Plan | 44 | AEC: Priority Improvement Plan | 49.4 | AEC: Improvement Plan
1010 | COLORADO SPRINGS 11 | 2528 | NIKOLA TESLA EDUCATION OPPORTUNITY CENTER | MH | N | N | N | N |  | AEC: Default Improvement | 73.3 | AEC: Performance Plan | 76.9 | AEC: Performance Plan | 69.4 | AEC: Performance Plan
880 | DENVER COUNTY 1 | 6308 | NORTH HIGH SCHOOL ENGAGEMENT CENTER | H | N | N | N | N |  |  |  |  |  |  |  | AEC: Turnaround Plan | Year 1 | 2013 New school, Deferred to district AEC rating
10 | MAPLETON 1 | 6315 | NORTH VALLEY SCHOOL FOR YOUNG ADULTS | H | N | N | N | N |  | Improvement Plan |  | Turnaround Plan | 31 | AEC: Turnaround Plan | 43.9 | AEC: Priority Improvement Plan | Year 3 | 2010  Insufficient state evidence, deferred to district rating
470 | ST VRAIN VALLEY RE 1J | 6498 | OLDE COLUMBINE HIGH SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 55.4 | AEC: Improvement Plan | 63.7 | AEC: Performance Plan | 55.2 | AEC: Improvement Plan
880 | DENVER COUNTY 1 | 7163 | P.R.E.P. (POSITIVE REFOCUS EDUCATION PROGRAM) | MH | N | N | N | N |  | AEC: Priority Improvement Plan | 40.4 | AEC: Turnaround Plan | 35.1 | AEC: Turnaround Plan | 34.8 | AEC: Turnaround Plan | Year 4 | 2010, 2011, 2012 & 2013 Deferred to district AEC rating
880 | DENVER COUNTY 1 | 7188 | P.U.S.H. ACADEMY | H | N | N | N | N |  |  |  |  |  |  |  | AEC: Turnaround Plan | Year 1 | 2013 New school, Deferred to district AEC rating
2180 | MONTROSE COUNTY RE-1J | 6807 | PASSAGE CHARTER SCHOOL | H | Y | N | N | N |  | AEC: Default Improvement | 51.9 | AEC: Improvement Plan | 52 | AEC: Improvement Plan | 61.5 | AEC: Performance Plan
20 | ADAMS 12 FIVE STAR SCHOOLS | 6956 | PATHWAYS FUTURE CENTER | MH | N | N | N | N |  |  |  |  |  | Performance Plan | 51.7 | AEC: Improvement Plan |  | 2012 New school, deferred to district rating
1110 | FALCON 49 | 6810 | PATRIOT LEARNING CENTER | MH | N | N | N | N |  | Priority Improvement Plan | 72.6 | AEC: Performance Plan | 73 | AEC: Performance Plan | 75.6 | AEC: Performance Plan
1550 | POUDRE R-1 | 7127 | POUDRE COMMUNITY ACADEMY | H | N | N | N | N |  | AEC: Default Improvement | 44.5 | AEC: Priority Improvement Plan | 47.4 | AEC: Improvement Plan | 54.2 | AEC: Improvement Plan
60 | STRASBURG 31J | 7133 | PRAIRIE CREEKS CHARTER SCHOOL | H | Y | N | N | N |  | AEC: Default Improvement | 82.5 | AEC: Performance Plan | 78.4 | AEC: Performance Plan | 95 | AEC: Performance Plan
2000 | MESA COUNTY VALLEY 51 | 7236 | R-5 HIGH SCHOOL | H | N | N | N | N |  | Turnaround Plan | 53.5 | AEC: Improvement Plan | 60.1 | AEC: Performance Plan | 43 | AEC: Priority Improvement Plan | Year 1
910 | EAGLE COUNTY RE 50 | 205 | RED CANYON HIGH SCHOOL | H | N | N | N | N |  | Priority Improvement Plan | 52.2 | AEC: Improvement Plan | 46.9 | AEC: Priority Improvement Plan | 48.5 | AEC: Improvement Plan
880 | DENVER COUNTY 1 | 7246 | RESPECT ACADEMY AT LINCOLN | H | N | N | N | N |  |  |  |  |  |  |  | AEC: Turnaround Plan | Year 1 | 2013 New school, Deferred to district AEC rating
880 | DENVER COUNTY 1 | 40 | RIDGE VIEW ACADEMY CHARTER SCHOOL | H | Y | N | N | N |  | AEC: Performance Plan | 76.1 | AEC: Improvement Plan | 84.1 | AEC: Performance Plan | 80.1 | AEC: Performance Plan |  | 2010, 2011, 2012 & 2013 Deferred to district AEC rating
1420 | JEFFERSON COUNTY R-1 | 5415 | ROCKY MOUNTAIN DEAF SCHOOL | EMH | Y | N | N | N |  | AEC: Default Improvement | 71.3 | AEC: Performance Plan | 66.4 | AEC: Performance Plan | 82.4 | AEC: Performance Plan
123 | SHERIDAN 2 | 8123 | SOAR ACADEMY | H | N | N | N | N |  |  |  |  |  | Improvement Plan | 65.7 | AEC: Performance Plan |  | 2012 New school, deferred to district rating
1420 | JEFFERSON COUNTY R-1 | 8036 | SOBESKY ACADEMY | EMH | N | N | N | N |  | AEC: Default Improvement | 57 | AEC: Improvement Plan | 47.3 | AEC: Improvement Plan | 50 | AEC: Improvement Plan
2035 | MONTEZUMA-CORTEZ RE-1 | 8133 | SOUTHWEST OPEN CHARTER SCHOOL | H | Y | N | N | N |  | AEC: Default Improvement | 33.1 | AEC: Priority Improvement Plan | 39.1 | AEC: Priority Improvement Plan | 45 | AEC: Priority Improvement Plan | Year 3
880 | DENVER COUNTY 1 | 8145 | SUMMIT ACADEMY | H | N | N | Y | N |  | Performance Plan | 25 | AEC: Turnaround Plan | 25.1 | AEC: Turnaround Plan | 28 | AEC: Turnaround Plan | Year 3 | 2010 New school, 2012 & 2013 Deferred to district AEC rating
1010 | COLORADO SPRINGS 11 | 871 | THE BIJOU SCHOOL | H | N | N | N | N |  | AEC: Default Improvement | 57.9 | AEC: Improvement Plan | 54.3 | AEC: Improvement Plan | 59.4 | AEC: Improvement Plan
8001 | CHARTER SCHOOL INSTITUTE | 4699 | THE NEW AMERICA SCHOOL | H | Y | N | N | N |  | Improvement Plan | 40.2 | AEC: Priority Improvement Plan | 38.7 | AEC: Priority Improvement Plan | 43.3 | AEC: Priority Improvement Plan | Year 3 | 2010 New school, deferred to district rating
20 | ADAMS 12 FIVE STAR SCHOOLS | 210 | VANTAGE POINT | MH | N | N | N | N |  | AEC: Default Improvement | 56.3 | AEC: Improvement Plan | 50.3 | AEC: Improvement Plan | 50.3 | AEC: Improvement Plan
880 | DENVER COUNTY 1 | 8995 | VISTA ACADEMY | MH | N | N | Y | N |  |  |  |  | 55.8 | AEC: Improvement Plan | 59.7 | AEC: Improvement Plan |  | 2012 & 2013 Deferred to district AEC rating
2180 | MONTROSE COUNTY RE-1J | 9149 | VISTA CHARTER SCHOOL | H | Y | N | N | N |  | AEC: Default Improvement | 47.9 | AEC: Improvement Plan | 56.2 | AEC: Improvement Plan | 54.9 | AEC: Improvement Plan
1420 | JEFFERSON COUNTY R-1 | 9234 | WARREN TECH CENTRAL | H | N | N | N | N |  | AEC: Default Improvement | 84.6 | AEC: Performance Plan | 89.4 | AEC: Performance Plan | 92.3 | AEC: Performance Plan
1420 | JEFFERSON COUNTY R-1 | 9245 | WARREN TECH NORTH | H | N | N | N | N |  | Improvement Plan | 91.3 | AEC: Performance Plan | 92.3 | AEC: Performance Plan | 96.7 | AEC: Performance Plan |  | 2010  Insufficient state evidence, deferred to district rating
1000 | FOUNTAIN 8 | 203 | WELTE EDUCATION CENTER | MH | N | N | N | N |  | AEC: Default Improvement | 62.2 | AEC: Performance Plan | 54.6 | AEC: Improvement Plan | 65.3 | AEC: Performance Plan |  | 2010 Approved request to reconsider
880 | DENVER COUNTY 1 | 9348 | WEST CAREER ACADEMY | H | N | N | N | N |  |  |  |  |  |  |  | AEC: Turnaround Plan | Year 1 | 2013 New school, Deferred to district AEC rating
2770 | STEAMBOAT SPRINGS RE-2 | 9757 | YAMPA VALLEY SCHOOL | H | N | N | N | N |  | Performance Plan |  | AEC: N/A | 56 | AEC: Improvement Plan | 67.4 | AEC: Performance Plan |  | 2010 New school, deferred to district rating
9030 | MOUNTAIN BOCES | 6134 | YAMPAH MOUNTAIN SCHOOL | H | N | N | N | N |  | Turnaround Plan |  | AEC: Performance Plan | 70.8 | AEC: Performance Plan | 82.9 | AEC: Performance Plan
8001 | CHARTER SCHOOL INSTITUTE | 9785 | YOUTH & FAMILY ACADEMY CHARTER | MH | Y | N | N | N |  | AEC: Priority Improvement Plan | 44.5 | AEC: Priority Improvement Plan | 50.1 | AEC: Priority Improvement Plan | 43.7 | AEC: Priority Improvement Plan | Year 4 | 2010 Deferred to district rating, 2012 Deferred to district finance penalty