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Calculation of Adult Revenue Limit Using Schedule S.   

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The 1979-80 adult revenue limit shall be calculated pursuant to Section 42237 of the Education Code using Schedule S (1979-80). Schedule S shall be completed as follows:

(a) Line A: Report the 1978-79 recomputed adult base revenue limit per unit of average daily attendance as shown on Line I of Schedule BB (1979-80).

(b) Line B Report the 1979-80 average daily attendance in programs for adults mandated by paragraph (5) of subdivision (b) of Section 97 of Chapter 282 of the Statutes of 1979 (AB 8) and by Section 41976 of the Education Code. This shall be known as the 1979-80 mandated adult average daily attendance.

(c) Line C: Compute the 1979-80 revenue limit for adults in mandated programs as follows:

(1) Line C-1 If the amount in Line A is less than the 1978-79 statewide average adult revenue limit computed in Section 15380, multiply the amount in Line A times 1.07 times the ADA in Line B, and report this result rounded to a whole dollar in Line C-1.

(2) Line C-2: If the amount in Line A is greater than or equal to the 1978-79 statewide average adult revenue limit computed in Section 15380, but less than or equal to 1.07 times the 1978-79 statewide average, then compute an amount equal to 1.07 times that statewide average times the ADA in Line B, and report this result to the nearest dollar in Line C-2.

(3) Line C-3a and b (A) Line C-3a: If the amount in Line A is greater than the 1978-79 statewide average adult revenue limit computed in Section 15380 times 1.07, compute the 1979-80 revenue limit as follows. Multiply the amount in Line A by either the 1978-79 adult average daily attendance in mandated programs shown in Line K-4 of Schedule B (1979-80) or the 1979-80 average daily attendance in mandated adult programs shown in Line B, whichever is less, and report the result to the nearest dollar in Line C-3a.

(B) Line 3C-b: If the 1978-79 adult average daily attendance in mandated programs shown in Line K-4 of Schedule B (1979-80) is less than the 1979-80 average daily attendance in mandated adult programs shown in Line B, then also compute an amount equal to:

1. The 1978-79 statewide average amount computed in Section 15380 times

2. The factor 1.07 times

3. The 1979-80 average daily attendance in mandated adult programs, minus the 1978-79 average daily attendance in mandated adult programs, and report this result, rounded to a whole dollar, on Line C-3b.

(d) Line D: Report any adjustments to the adult revenue limit. Note that prior-year adjustments pursuant to Education Code Section 42245 shall not be a revenue limit adjustment in the 1979-80 fiscal year for the prior fiscal year and therefore Line D-1 is not to be used. Any corrections to the 1978-79 adult revenue limit shall be made through the recalculation of the 1978-79 adult revenue limit due February 1980.

(1) Line D-2: Report any gain or loss from interdistrict attendance agreements pursuant to subdivision (d) of Section 46605 of the Education Code. This adjustment is computed in the same manner as that for the K-12 program described in Section 15386(k), but relates only to mandated adult average daily attendance.

(2) Line D-3: Report an increase in the revenue limit to reflect mandated costs imposed by final court orders, federal statutes, or initiative enactments after January 1, 1978, pursuant to Section 42243.6 of the Education Code. If this revenue limit adjustment is used, a letter of explanation shall be sent to the Local Assistance Bureau.

(3) Line D-4: Report the total adjustments to the 1979-80 adult revenue limit equal to the amount in Line D-2 plus the amount in Line D-3.

(e) Line E: Compute the 1979-80 adult revenue limit, which is equal to either the amount in Line D-4 plus the amount in Line C-1, or the amount in Line C-2, or the sum of the amounts in Lines C-3a and C-3b, depending on the districts' prior-year adult revenue limit. Report this result on Line E and also on Line C-9 of Form K-12 (1979-80).

Authority Cited:

42246, Education Code. Reference: Sections 42237-42245, Education Code.