Section 15386 - Calculation of 1979-80 Revenue Limit for School Districts Using Form K-12The 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.(c) Line B-2: Determine the computed factor equal to the appropriate amount in Line B-1 divided by the amount in Line A. Report this amount rounded to four decimal places. Note that this computed factor may be greater than 1.0000.(d) Line B-3: Computation of the annual inflation adjustment. The adjustment for all districts is based on 8.6 percent (.086) times the weighted mean revenue limit of a unified district with ADA greater than 1,500 ADA (estimated to $1,476). $1,476 times .086 = $127 when rounded to whole dollars. The accuracy of the $127/per ADA will not be totally known until the final data to determine the $1,476 are available in the summer of 1980.(e) Line B-4: Report a permanent decrease in the revenue limit per unit of average daily attendance which is required by Education Code Section 42244.7 when special education programs are transferred from a school district to a county superintendent of schools pursuant to Section 1710 of the Education Code. The amount of reduction shall be equal to the amount of excess cost which the district expended from its revenue limit, exclusive of income from federal sources or tuition for such programs in 1978-79, divided by the average daily attendance in 1979-80 as shown on Line C-1 of this form. This computed amount represents a decrease to the revenue limit and so shall be shown in brackets () and shall be reported to two decimal places.(f) Line B-5: Report a permanent increase to the revenue limit authorized by Section 42237.5 of the Education Code and calculated pursuant to Section 15387. Add the amounts shown in Line I of Schedules J (1979-80) for the feeder elementary districts, and divide this sum by the high school ADA, as shown on Line C-1, 1979-80 Form K-12.(g) Line B-6: Report the 1979-80 adjusted revenue limit per unit of ADA, equal to the sum of the amounts in Lines A, B-3, B-4, and B-5. This result shall be reported to two decimal places.(h) Line C-1: Report the 1979-80 second principal apportionment revenue limit ADA. On forms K-12(P1) and K-12(P2) use the estimated second principal ADA, and on Form K-12(A) use the actual second principal ADA.(1) Line C-1a: Report the regular average daily attendance reduced by class-size penalties. Exclude summer school ADA and adult ADA attendance in both adult and regional occupational programs and centers. Do include concurrently enrolled pupils in ROP/C and adult programs. Also count ADA in summer programs for the substantially handicapped, as this is regular attendance and not summer school attendance.(2) Line C-1b: Report the 1979-80 actual ADA in summer school programs for graduating seniors times .6, rounding the result to the nearest whole number. If the district had a 1979-80 summer program for graduating seniors and this result, prior to rounding, is less than one, report one ADA. ADA in summer school programs hall be credited only for those high school seniors who actually graduated by the end of September 1979.(3) Line C-1: Report the sum of the ADA shown on Lines C-1a and C-1b.(i) Line C-2: Compute the 1979-80 adjusted revenue limit, equal to the amount in Line B-6 times the ADA in Line C-1. Round the result to the nearest whole dollar.(j) Line C-3: Report the increase in revenue limit because of declining enrollment authorized by Sections 42239 and 42239.5 of the Education Code and calculated pursuant to Section 15388 of this Article. Report the amount shown in Line K of Schedule C (1979-80).(k) Line C-4: Report any gain or loss from Interdistrict Attendance Agreements Authorized by Education Code Section 46605(d). (1) Under an interdistrict attendance agreement where tuition is paid, as authorized by this Education Code Section, the district in which the pupil lives shall claim the ADA and shall pay a tuition to the district in which the pupil attends. Pursuant to subdivision (d) of Section 46605 of the Education Code, the district of residence shall reduce its revenue limit by the total excess, if any, which is determined by subtracting the district of residence's revenue limit per unit of average daily attendance as reported in Line B-6 of Form K-12 (1979-80) multiplied by the total interdistrict average daily attendance from the total tuition to be paid to the districts of attendance. Also, the district of residence may increase its revenue limit by the total excess, if any, which is determined by subtracting the total tuition to be paid to districts of attendance from the district of residence's revenue limit per unit of average daily attendance as reported in Line B-6 of Form K-12 (1979-80) multiplied by the total interdistrict average daily attendance.(2) If the district of attendance claims the units of average daily attendance under an inter-district attendance agreement, and no tuition is collected, the adjustment on Line C-4 shall not be allowed.(l) Line C-5: Report the increase in the revenue limit to reflect additional costs incurred by the district for unemployment insurance pursuant to Education Code Section 42241.7. This section of the Education Code allows the district to increase its revenue limit by an amount equal to the expenditures to be incurred by the district in 1979-80 for the costs of unemployment insurance for certificated personnel minus the costs of unemployment insurance for certificated personnel in 1975-76 (the base year for this calculation).(m) Line C-6: Report the increase in the revenue limit to reflect mandated costs imposed by final court orders, federal statutes, or initiative enactments after January 1, 1978, as authorized by Education Code Section 42243.6. If this revenue limit adjustment is used, the district and/or the county shall provide a letter of explanation to the Local Assistance Bureau of the State Department of Education.(n) Line C-7a: Report of pupils in children's institutions and foster home additive pursuant to Sections 42902 and 42903 of the Education Code and calculated pursuant to Section 15389 of this Article. Report the amount shown in Line C of Schedule D (1979-80).(o) Line C-7b: Report necessary small continuation high school adjustment and newly organized unified district adjustment effective on or after June 30, 1978. Calculation is made pursuant to Education Code Section 42243.7 and calculated pursuant to Section 15390 of this Article. Report the amount shown in Line E of Schedule E (1979-80).(p) Line C-8: Report the increase in revenue limit for meals for needy pupils and development centers for handicapped pupils authorized by Section 42237 of the Education Code and calculated pursuant to Section 15391 of this Article. Report the amount shown in Line C of Schedule G (1979-80)(q) Line C-9: Report the 1979-80 adult revenue limit authorized by Section 42237 of the Education Code and calculated pursuant to Section 15392 of this Article. Report the amount shown in Line E of Schedule S (1979-80).(r) Line C-10: Report the following revenue limits adjustments. These adjustments for 1979-80 shall all be shown in brackets () since they represent reductions to the revenue limit. (1) In 1980-81 and thereafter, Line C-10a could be plus or minus.(2) Line C-10b: Report a reduction for excess reserves for Regional Occupational Center or Program, as required by Section 52321 of the Education Code. Excess reserves are defined in Section 52321 of the Education Code to mean net ending balances, exclusive of capital outlay balances accumulated through the regional occupational center or program restricted capital outlay tax authorized by Sections 52312 and 52317 of the Education Code, which are in excess of 15 (fifteen) percent of the previous fiscal year's expenditures for operation.(3) Line C-10c: Report a reduction for excess adult reserves as required by Section 52501.5 of the Education Code. Excess adult reserves are defined in this section of the Education Code to mean net ending balances in excess of 15 (fifteen) percent of the amount expended in the prior year for the operation of the adult education program.(4) Line C-10d: Report a reduction in the revenue limit to reflect the difference between county-operated revenue limit or Joint Powers Regional Occupational Center or Program actual cost and the district revenue limit, as required by Section 52321 of the Education Code. Pursuant to this section of the Education Code, a district shall pay an amount of tuition for each unit of average daily attendance equal to the base revenue limit of the district, but not to exceed the revenue limit of a county-operated regional occupational center or program per unit of average daily attendance or the actual cost per unit of average daily attendance of a regional occupational center or program operated pursuant to a joint powers agreement. The amount of any excess of the district's base revenue limit over the amount the district is required to pay shall be a reduction in the district's revenue limit, and this amount shall be reported in Line C-10d. Use Line C-10 to report the total of the adjustments shown on Lines C-10b, C-10c, and C-10d. Note: Prior-year adjustments pursuant to Section 42245 of the Education Code shall not be a revenue limit adjustment in the 1979-80 fiscal year and so Line C-10a shall not be used. Any corrections to the 1978-79 K-12 revenue limit shall be made through the recalculation of the 1978-79 K-12 revenue limit due February 1980.
(s) Line C-11: Report the total Revenue Limit of he district first computation, which is the sum of the amounts in Lines C-2 through C-10.(t) Line C-12: Compute the minimum 1979-80 revenue limit, which is equal to 1.02 times the difference between the 1978-79block grant (after application of the adjustment factor shown on Line I of Form K-12-A (1978-79) and the 1978-79 amount for Child Development shown on Line J-1 of Schedule B (1979-80)).(u) Line C-13: Report the increase in the revenue limit for high transportation costs in small school districts pursuant to Section 42240 of the Education Code. The county office of education shall compute for each school district with less than 2,501 units of average daily attendance in regular programs, excluding attendance in adult programs, regional occupational centers or programs, and summer school programs in the 1978-79 second principal apportionment, the difference between: (1) The approved 1977-78 home-to-school transportation expense as shown in Line D-1 of Form J-141 issued by the Local Assistance Bureau of the State Department of Education, and(2) Three percent of the district's 1977-78 general fund total expense of education as shown in the sum of accounts 1000 through 6000 in Form J-41 (1978-79), Column 2 issued by the Local Assistance Bureau of the State Department of Education. If this difference is greater than zero, it shall be added to the revenue limit of the school district.(v) Line C-14: Compute the total 1979-80 revenue limit, equal to the greater of: (1) The sum of the amounts in Lines C-11 and C-13, or(2) The sum of the amounts in Lines C-12 and C-13.(w) Line D-1: Report 1979-80 secured roll tax collections pursuant to Government Code Section 26912 excluding all subventions.(x) Line D-2: Report the 1979-80 subventions for the homeowners exemption (HOX) and the business inventory exemption (BIX) for both the secured and unsecured rolls.(y) Line D-3: Report 1979-80 secured and unsecured roll tax collections for subventions other than homeowners and business inventory exemptions, pursuant to Section 41052 of the Education Code and Section 992 of the Revenue and Taxation Code.(z) Line D-4: Report the 1979-80 amount of timber tax yield revenue received pursuant to Section 41760.5 of the Education Code and Section 38906 of the Revenue and Taxation Code.(aa) Line D-5: Report the 1979-80 tax income from the unsecured roll excluding all subventions.(bb) Line D-6: Report the amount of regular prior-year taxes received in 1979-80.(cc) Line D-7: Report the amount of prior-year impounds released in 1979-80.(dd) Line D-8: Report for 1979-80 the amount of any unrestricted prior year balances in any other tax funds. This amount shall be used in 1979-80 as local income.(ee) Line D-9: Report 50 (fifty) percent of the miscellaneous funds for 1979-80. Section 41604 of the Education Code defines miscellaneous funds to be revenues that a district has received and which have been deposited to the credit of the general fund of the district on account of in-lieu taxes or income from bonuses or royalties. Potash and potassium royalties received pursuant to U.S. federal mineral deposits in excess of $909,517 are considered to be miscellaneous funds. Federal forest reserve revenues and revenues from rents are not considered to be miscellaneous funds.(ff) Line D-10: Report total local revenue, equal to the sum of the amounts on Lines D-1 through D-9.(gg) Line E: Compute the state aid portion of the revenue limit, equal to the amount in Line C-14 minus the amount in Line D-10. In no event shall the state block grant be less than $2,400 or the product of the average daily attendance shown in Line C-1 and $120.Cal. Code Regs. Tit. 5, § 15386
Note: Authority cited: Section 42246, Education Code. Reference: Sections 42237- 42245, Education Code.