Calculation of Increase in Revenue Limit Because of Declining Enrollment Using Schedule C.
The increase in revenue limit for declining enrollment authorized by Sections 42239 and 42239.5 of the Education Code shall be calculated using Schedule C. Schedule C shall be completed as follows:
(a) For the purpose of Schedule C only, "ADA" shall mean regular K-12 average daily attendance, but shall exclude ADA in summer school programs, ADA for concurrently enrolled high school students in adult education programs, ADA earned in regional occupational centers or programs, ADA from interdistrict attendance agreements, ADA for Sedgwick Act pupils, ADA in adult education programs, ADA gained or lost because of district reorganization, ADA for pupils transferred to a county superintendent of schools special education program, ADA for Master Plan Special Education formerly reported by county offices of education but, for 1979-80, reported as school district ADA (1979-80 compared to 1978-79 only), and ADA changes due to class-size penalties. Attendance in summer school programs for substantially handicapped pupils is counted as regular attendance, not summer school attendance. Changes in attendance due to district reorganization shall not be counted as required by Section 42239 of the Education Code.
(b) Line A: Report the 1978-79 second principal ADA.
(c) Line B: Report the 1979-80 second principal ADA.
(d) Line C: Compute the loss in ADA between 1978-79 and 1979-80 equal to the attendance in Line A minus the attendance in Line B.
(e) Line D: Compute 1 (one) percent of the 1978-79 ADA, equal to .01 times the attendance in Line A.
(f) If the loss in ADA in Line C is more than the 1 (one) percent loss shown in Line D, then compute the additional ADA that the district is allowed to count equal to .75 times the attendance in Line C, and report this amount in Line E rounded to a whole number.
(g) Line F: Report the 1977-78 second principal ADA.
(h) Line G: Compute the loss in ADA between 1977-78 and 1978-79, equal to the attendance in Line F minus the attendance in Line A.
(i) Line H: Compute 1 (one) percent of the 1977-78 ADA, equal to .01 times the attendance in Line F.
(j) Line I: If the loss in ADA shown in Line G is more than the 1 percent loss shown in Line H, then compute the additional ADA that the district is allowed to count, equal to .50 times the attendance in Line G, and report this amount on Line 1, rounded to a whole number. Proceed with this computation even if the district did not qualify for the .75 adjustment.
(k) Line J: Report the base revenue limit per unit of average daily attendance for 1979-80. This is the same amount as shown on Line B-6 of Form K-12 (1979-80).
(l) Line K: Report the total additional revenue to be added as a declining enrollment adjustment. This amount is equal to the sum of the attendance computed in Lines E and I multiplied by the amount in Line J and rounded to a whole dollar. Report this amount on Line C-3 of Form K-12 (1979-80).
Education Code 42246
Education Code 42237-42245