(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 replacement 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 155, 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 Pl, 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.
Education Code 42246
Education Code 42237-42245