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1978-79 Recomputed Revenue Limit for K-12 Programs Using Schedule B and Back-Up Schedules Q(B) and F.   

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The county superintendent of schools shall recompute the 1978-79 revenue limit for K-12 programs to be used as a base for the 1979-80 revenue limit for each school district in the county wing Schedule B. Schedule B shall be completed as follows:

(a) Line A: Report of the total 1978-79 revenue limit as shown on Line C-18 of 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: Declining Enrollment Adjustment (reference Education Code Section 42239). Use the amount shown in Form K-12-A (1978-79), Line C-5.

(2) Line B-2 Unemployment Insurance Additional Costs Adjustment (reference Education Code Section 42241.7). Use the amount shown in Form K-12-A (1978-79), Line C-12.

(3) Line B-3: Adjustment for Mandated Costs Imposed by Final Court Orders, Federal Statutes, or Initiative Enactments after January 1, 1978 (reference Education Code Section 42243.6). Use the amount shown in Form K-12-A (1978-79), Line C-15.

(4) Line B-4: Prior Year and Other Adjustments (reference Education Code Sections 42245, 46617.5, 52321, and 52501.5). Use the sum of the amounts shown in Form K-12-A (1978-79), Lines C-17a, C-17b, C-17c, and C-17d.

(5) Line B-5: Adjustment in Revenue Limit for Nonimmigrant-Noncitizen Children (reference Education Code Section 42950). Use the amount shown in Form K-12-A (1978-79), Line C-14 times .50.

(6) Line B-6: Adjustments in Revenue Limit for Interdistrict Attendance Agreements (reference Education Code Section 46605(d)). Use the amount shown in Form K-12-A (1978-79), Line C-8.

(7) Line B-7: Report the total of these adjustments (sum of the amounts in Lines B-1 through B-6). This amount shall be shown in brackets () if negative.

(c) Line C: Report the total recomputed 1978-79 revenue limit, which is equal to the amount in Line A minus the amount in Line B-7. Note: If the amount in Line B-7 is negative, this amount is added; if the amount is positive, this amount is subtracted.

(d) Line D: Report the 1977-78 permissive overrides levied and received which are to be added to the 1978-79 revenue limit for purposes of block grant. This is the same amount as shown on Form K-12-A (1978-79), Line D.

(e) Line E: Report the sum of the amounts in Lines C and D.

(f) Line F: Report the adjustment factor as recomputed using Schedule Q(B). Schedule Q(B) shall be completed as follows:

(1) Line A: Report the 1978-79 recomputed revenue limit as shown on Line C of Schedule B (1979-80).

(2) Line B: Report the 1977-78 permissive overrides levied and received to be added to the 1978-79 revenue limit for purposes of block grant, as shown on Line D of Schedule B (1979-80).

(3) Line C: Report the sum of the amounts in Lines A and B to give the total amount for adjustment factor determination.

(4) Line D: Report the total 1978-79 revenue limit ADA. This amount is the same as shown on Line C-1 of Form K-12-A (1978-79).

(5) Line E: Report the total amount per ADA, equal to the amount in Line C divided by the ADA reported in Line D, rounded to two decimal places.

(6) Line F shall be used to perform the computation of the adjustment factor.

(A) Line F-1a: Report the foundation program amount to be used in this recomputation for districts which do not meet the provisions of Chapter 119 of the Statutes of 1979 (AB 445). This amount is $1,241 for elementary school districts, $1,427 for high school districts, or $1,322 for unified school districts.

(B) Line F-1b: Report the foundation program amount to be used in this calculation for districts that do meet the following three criteria specified by Chapter 119, Statutes of 1979 (AB 445) specifically that:

(1) the district has an average daily attendance of less than 10,000, as reported on Line C-1 of Form K-12-A (1978-79);

(2) the district maintained a necessary small school in 1977-78 and 1978-79 other than a continuation high school or a special education school and

(3) the district was credited with a foundation program amount in the 1977-78 school year pursuant to Education Code Sections 41701, 41703, or subdivision (a) of Section 41711.

For districts that meet all of these requirements, the amount used in Line F-1b shall be equal to the district's average foundation program amount per unit of average daily attendance for the 1978-79 fiscal year, which is determined by dividing the foundation program amount shown in Line C-3 of Form K-12-A (1978-79) by the average daily attendance shown in Line C-1 of the same form The result shall be rounded to the nearest whole dollar. This amount must be the same as that shown in Line F-1b in Schedule Q(B) (1978-79).

(C) Line F-2: Report the computed factor, equal to the amount in Line E divided by the amount in Line F-1a or F-1b, as appropriate, rounded to four decimal places.

(D) Lines F-3, F-4 and F-5 shall be used to determine the adjustment factor. If the factor in Line F-2 is less than or equal to 1.1000, use Line F-3 to report a deficit factor of .910000. If the factor in Line F-2 is greater than or equal to 1.5000, use line F-4 to report a deficit factor of .850000. If the factor in Line F-2 is between 1.1000 and 1.5000, perform the following calculation: subtract 1.1000 from the amount in Line F-2, divided the difference by .4 and multiply quotient by .066 and then add this product to .09, and then subtract that result from 1.00. (Round the answer in Line F-5 to six decimal places).

(7) Line G: Report the adjustment factor, which is equal to the amount in Line F-3 or F-4 or F-5, as appropriate.

NOTE: Return to Schedule B and report this amount on Line F of that schedule.

(g) Line G, Schedule B: The 1978-79 Total Recomputed Adult Revenue Limit The amount on Line G of Schedule B is the same as the amount on Line C of Schedule BB, Schedule for the Recomputation of the District's 1978-79 Revenue Limit for Education of Adults. Use this amount as the base, the recomputation of which is described in Section 15379.

(h) Line H, Schedule B: Report the total recomputed block grant subject to reduction. This amount is equal to the sum of the amounts in lines E and G.

(i) Line 1: Report the total recomputed block grant after adjustment factor which is equal to the amount in Line F times the amount in Line H, rounded to the nearest dollar.

(j) Line 1: Report the reduction of specified categorical programs and state special schools adjustment as required by Education Code Sections 42237(a) (2) (A) and 42243.5. This reduction shall be made for the following programs

(1) Line J-1: Child Development (reference Education Code Section 8329). Use the amount levied and received for Child Development pursuant to Schedule P (1978-79), Line a times the adjustment factor shown in Form K-12-A (1978-79), Line F, but not to exceed the amount transferred to the Child Development Fund in 1978-79. Report this amount, rounded to the nearest dollar, on Line J-1.

(2) Line J-2 Development Centers for Handicapped Pupils (reference Education Code Section 56811). Use the amount levied and received for Development Centers for Handicapped Pupils pursuant to Schedule P (1978-79), Line 9, times the adjustment factor shown in Form K-12-A (1978-79), Line F, but not to exceed the amount transferred to Development Centers for Handicapped Pupils Fund in 1978-79. Report this amount, rounded to the nearest dollar, on Line J-2.

(3) Line J-3: Meals for Needy Pupils (reference Education Code Section 49502). Use the amount levied and received pursuant to Schedule P (1978-79), Line 7 times the adjustment factor shown in Form K-12-A (1978-79), Line F, but not to exceed the amount transferred to Meals for Needy Programs in 1978-79. Report this amount, rounded to the nearest dollar, on Line J-3.

(4) Line J-4: Decrease in Revenue Limit to Reflect a Required Reduction Because of Payments to Special Education Schools. State Special Education Schools (reference Education Code Section 42243.5). Use the amount of district contributions for state special education schools from local tax revenues pursuant to former Education Code Sections 59021, 59121, and 59221 (repealed by Chapter 237, Statutes 1979) for the 1972-73 fiscal year, plus the 1978-79 fiscal year revenue limit adjustment shown on Line C-ll of Form K-12-A (1978-79) pursuant to Section 42243.5 as it read in that fiscal year. Report this amount on Line 1-4.

(5) Line J-5: Total Categorical Programs Reduction. Report the sum of the amounts in Lines J-1 through J-4.

(k) Line K: Compute the amount of reduction for mandated adult programs, as required by Education Code Section 42237(a) (2) (B). The amounts of the required reduction shall be computed as follows:

(1) Line K-1: Compute the 1978-79 adult base revenue limit per ADA which includes the adult base revenue limit and the adult revenue limit adjustment for additional STRS cost pursuant to Education Code Section 42238(i) (Chapter 232, Statutes 1978). This amount shall be equal to the sum of the amounts in Lines C-2 and C-3 from Worksheet S (1978-79) divided by the adult attendance shown in Line C-1 of Worksheet S (1978-79). Report this result rounded to two decimal places on Line K-1.

(2) Line K-2: Report the 1978-79 adjustment factor as shown in Form K-12-A (1978-79) Line F, rounded to six decimal places.

(3) Line K-3: Compute the 1978-79 reduced adult base revenue limit which is equal to the amount in Line K-1 times the amount in Line K-2. Round this result to two decimal places and show this on Line K-3.

(4) Line K-4: Report the 1978-79 school year second principal adult average daily attendance generated in the adult education programs mandated by Item 316.1 of the Budget Act of 1978 (Chapter 359, Statutes of 1978). Do not report any adult attendance from the 1977-78 school year. Report this amount on Line K-4.

(5) Line K-5: Compute the total reduction for mandated adult program, which is equal to the amount in Line K-3 times the attendance in Line K-4. Report this amount rounded to the nearest dollar on Line K-5.

(l) Line L: Additions to Revenue Limits Pursuant to Education Code Section 42237 (a) (3).

(1) Line L-1a: Report the amount of state apportionments received by the district in fiscal year 1978-79 in Recalculated Second Principal Apportionment for the State Teachers Retirement System pursuant to Item 316.1 of the Budget Act of 1978 (Chapter 359, Statutes of 1978) excluding that portion allocated by the district for adults in Education Code Section 42237(c)(4)(A). Use only the K-12 share of the amount shown on Exhibit C, 1978-79 Recalculated Second Principal Apportionments pursuant to both Sections 41716 and 41716.5 of the Education Code. This recalculation is based on 1978-79 actual salaries shown on Page 21, Column 2 of the 1979-80 J-41 and the calculation in 1978-79, Schedule H(A).

(2) Line L-1b: To complete line L-1b, see Schedule F to report the revenue limit increase for those high school districts providing education to 7th and 8th graders, as authorized by Section 42237.6 of the Education Code.

NOTE: Only those high school districts educating 7th and 8th grade pupils need to complete L-1b.

Schedule F shall be completed as follows:

(A) Column I reflects the recalculation of Schedule H(A) for fiscal year 1978-79. Column II reflects calculations pursuant to Education Code Section 42237.6.

1) Line A: Report the actual 1978-79 district contribution to STRS (8.096). This figure is obtained from Column 2, page al of the J-41, District Budget and Financial Report.

2) Line B: Report the computation amount in Column I based on the 197879 actual assessed valuation times (.05 divided by 100). In Column II, multiply the 1978-79 actual assessed valuation times (.0692 divided by 100). For 1978-79, modified assessed valuation is actual assessed valuation.

3) Line C: Determine the balance by deducting Line B from Line A. If the balance in both columns is negative, stop the calculation and proceed no further. If the balance in either column is positive, proceed with the calculations.

4) Line D: Report the computation based on the 1978-79 modified assessed valuation times (.03 divided by 100) for Column I and 1978-79 modified assessed valuation times (.0415 divided by 100) for Column II.

5) Line E: Determine the balance by deducting Line D from amount in Line C. If the balance in both columns is negative, stop the calculation and proceed no further. If the balance in either column is positive, proceed with the calculations.

6) Line F: Report the computation based on 1978-79 modified assessed valuation times (.04 divided by 100) for Column I and 1978-79 modified assessed valuation times (.0554 divided by 100) for Column II.

7) Line G-1: For each column (I and II), if the amount in Line F is equal to or exceeds the amount in Line E. the state will pay one-half the amount in Line E. If G-1 is the alternate, proceed to line H.

8) Line G-2: For each column (I and II), if the amount in Line F is less than the amount in Line E, the state will pay one-half the amount in Line F. Do not proceed to Line H if Line G-2 is the alternate.

9) Line H The local district is required from its own funds to pay an amount equal to the amounts shown in Line G-1 or G-2 in either column. This additional local cost cannot be added to the revenue limit by the district.

10) Line I The balance required after deduction of the amount in Line G-1 or G-2 from the amount in Line E, minus the amount in Line H.

11) Line J-1: State pays 60 (sixty) percent of the amount in Line I.

12) Line J-2 Local school district pays 40 (forty) percent of the amount on Line I. District cannot add this amount to the revenue limit.

(B) Analysis of State Teachers Retirement Allowances for 1978-79.

1) Line I: In Column I, the 1978-79 Second Principal Actual STRS Allowance from Column I Line D plus Line G. It should be noted that this amount reflects the recalculation of 1978-79 STRS allowances to take into effect the actual district contribution to STRS paid in 1978-79.

2) Line II: In Column II the actual 1978-79 revised Second Principal STRS Allowance from Column II Line D plus Line G. This amount is for purposes of Education Code Section 42237.6 (junior high STRS).

3) Line III: In Column I the actual 1978-79 local district additive from Schedule H(A) Line A-4d. This amount is based on .05 times the 1978-79 actual assessed valuation divided by 100.

4) Line IV In Column II show the actual 1978-79 local district STRS additive which would have been shown on Schedule H (A), Line A-4d. This amount is based on .0692 times the 1978-79 actual assessed valuation divided by 100. From this amount, subtract the amount on Line A-4d 1978-79, Schedule H(A). From this difference, add the amount shown on Line III.

5) Line V Subtract the amount in Line III from the amount in Line IV and subtract the amount in Line I from the amount in Line II. Add the two amounts obtained and show in Line V. This amount is then used on Schedule B, Line L-1b, and is a one-time permanent adjustment to the base revenue limit. For further calculations, return to Schedule B, Line L-2

(3) Line L-2 Report the balances of funds on June 30, 1977 restricted for meals for needy pupils for districts which levied no meals for needy pupils tax pursuant to Section 49502 of the Education Code in the 1977-78 fiscal year.

(4) Line L-3: (A) Report one-half of the amount of salary increases granted to classified employees of a school district in the fiscal years 1974-75 to 1979-80, inclusive, by the board of supervisors of a combined city and county (Education Code Section 42237(a) (3) (C)).

(B) Report any revenue limit increase authorized pursuant to Section 42244 of the Education Code which was not authorized to be levied prior to the 1979 80 fiscal year (Education Code Section 42237(a) (3) (D)).

(C) If items (4) (A) and/or (4) (B) are claimed by a school district, the county must provide the Local Assistance Bureau with an explanation of how the amounts were derived.

(5) Line L-4: Report the sum of lines L-1a, L-1b, L-2, and L-3 to the revenue limit.

(m) Line M: Report the 1978-79 recomputed base revenue limit, which amount shall be equal to the amount in Line I minus the amount in Line J-5 minus the amount in Line K-5 plus the amount in Line L-4.

(n) Line N: Report the 1978-79 redefined second principal revenue limit average daily attendance used for block grant purposes as follows:

(1) Line N-1: Report the actual K-12 average daily attendance used in the 1978-79 Second Principal Apportionment, as shown in form K-12-A (1978-79), Line C-1)

(2) Line N-2: Report the actual 1978-79 second principal summer school average daily attendance for programs for graduating seniors, which amount shall the rounded to a whole number.

(3) Line N-3 Report the 1977-78 second principal apportionment average daily attendance in summer school programs that is included in Line N-1. Summer school programs for substantially handicapped pupils are regular attendance and shall not be included in the attendance reported on Line N-3

(4) Line N-4 Report the total 1978-79 redefined second principal revenue limit average daily attendance, which shall be equal to the average daily attendance in Line N-1 plus the average daily attendance in Line N-2 minus the average daily attendance in Line N-3

(o) Line O Determine the 1978-79 recomputed K-12 base revenue limit amount per unit of average daily attendance which is to be used as the base for the 1979-80 revenue limit calculation. This amount shall be equal to the amount in Line M divided by the average daily attendance in Line N-4, and reported to two decimal places. Enter this result on Form K-12, Line A.

Authority Cited:

Education Code 42246

Reference:

Education Code 42237-42245