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Computation of 1979-80 Revenue Limits for Physically Handicapped & Mentally Retarded Programs Using Schedule W and Back Up Schedules WW and T.   

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For each county superintendent of schools, the Superintendent of Public Instruction shall calculate the 1979-80 revenue limits for physically handicapped and mentally retarded programs using Schedule W. This schedule shall be completed as follows:

(a) Use Schedule W to report data and make separate computations for the following programs (reference Sections 2500(b), (c), (d), and 2550(a) (1), Education Code).

(1) Physically Handicapped Special Day Classes:

(A) Hearing handicapped

(B) Vision handicapped

(C) Orthopedically handicapped-other health impaired

(D) Aphasic

(E) Pregnant minors

(F) Deaf-Blind and other multihandicapped

(G) Other handicapped

(H) Autistic

(2) Physically Handicapped-Other Classes:

(A) Remedial physical education

(B) Other remedial instruction-speech

(C) Individual instruction

(D) Special speech instruction-speech aides

(E) For the special blind allowance

(3) Mentally Retarded Programs for the Educable Mentally Retarded

(4) Mentally Retarded Programs for the Trainable Mentally Retarded

(b) Column 1: Report on the appropriate program line the 1978-79 allowed average expenditures per class or ADA.

This is determined by multiplying the 1977-78 allowed average expenditures per class or ADA times 1.1327 and rounding the result to two decimal places (Reference 1978-79 Worksheet W and Form J-73-W (A)).

(1) Counties which have computed pupil transportation separately from special day class allowed average expenditures in prior years shall complete Schedule WW (P-2). All other counties shall include transportation expenditures in their respective Physically Handicapped and Mentally Retarded programs and shall not complete Schedule WW (P-2).

(2) Those counties completing Schedule WW (P-2) shall prorate to the respective special day classes in column (a) their 1978-79 total transportation expenses which had been reported as a separate program item on their 1978-79 Schedule J-73 W(A). The county shall report their 1978-79 actual special education transportation allowances in column (b). Column (c) is computed as follows: Determine the allowed adjusted transportation expenditure per special day class programs by subtracting the amount in column (b) from the amount in column (a) and multiply the difference by the adjustment factor (.90). The column (cl) is the sum of column (b) (Special Allowances) and column (c). The county shall report their actual number of 1978-79 ADA transported per respective special class program in column (d). The actual allowed transportation expenditure shall be determined by dividing the amount in column (cl) by the ADA reported in column (d). This quotient is reported in column (e). The county shall report their 1979-80 annual ADA being transported in each respective special class program in column (f) and multiply this ADA by the allowed average transportation expenditure shown in column (e). This product is reported in column (g) Schedule WW (P-2) and column (7) of Schedule W (P-2).

(3) In determining allowed average expenditures per class or ADA for programs involving more than one class size and/or level, it is necessary to develop a weighted average expenditure per class or ADA for such programs.

(4) Those counties that maintained programs but did not tax in prior years shall use the 1977-78 current expenditures per class or ADA for such programs increased by 1.1327.

(5) If a district transfers its physically handicapped or mentally retarded program(s) to the county superintendent of schools pursuant to Section 1710 of the Education Code, the revenue limit of the district shall be reduced by the amount of excess cost which the district expended from its revenue limit for the program(s) in the prior fiscal year. This excess cost shall not include expenditures of income from federal sources of tuition (reference Section 42244.7, Education Code).

If a special education program is transferred from a district to the county superintendent, it is necessary to develop a weighted average expenditure per class or ADA for both the county and the district-operated program.

(6) If the county superintendent started a new program in 1978-79 not previously maintained by the county superintendent or a district within the county, the allowed average expenditures shall be determined by using either the 1977-78 current expenditures of the most similar program already in operation multiplied by 1.1327 or the 1977-78 statewide average expenditure for the program (obtained from the Local Assistance Bureau) multiplied by 1.1327.

(c) Column 2: Report the 1978-79 actual average special allowances, and any federal aid, per class or ADA determined by dividing the sum of the actual 1978-79 annual recalculated special allowances and any actual 1978-79 federal aid for each program by the actual number of classes or ADA for each program as reported in the 1978-79 annual attendance count (Form J-22-A). Report this result carried to two decimal places.

(1) In determining average special allowances per class or ADA for programs involving more than one class size and/or level, it is necessary to develop a weighted average allowance per class or ADA for such programs.

(2) Include federal aid only if the allowed average expenditure base included any such federal aid.

(d) Column 3: Report the 1978-79 deficit adjustment determined by subtracting column a from Column 1, and multiplying the difference by .90. Report this result carried to two decimal places.

(e) Column 4: Determine the 1978-79 revenue limit per class or ADA by adding column a to column 3. Report this result carried to two decimal places.

(f) Column 5: Report the number of classes or ADA as determined for the 1979-80 annual attendance period. (Report to two decimal places if fractional classes are involved.)

(1) If a class is operated for only part of the year, arrive at a fraction of a whole class by dividing the number of days taught for that class by 175 days. Carry the result to two decimal places.

(2) If a class is operated for extended sessions, arrive at an additional fraction of a whole class by dividing the total number of days taught in extended session for that class by 175 days. Carry the result to two decimal places.

(g) Column 6: Determine the 1979-80 base revenue limit per class or ADA by multiplying the 1978-79 allowed average adjusted expenditure reported in column 3 by the 1979-80 annual Class/ADA reported in column 4. Report this result rounded to two decimal places. If the county superintendent starts a new program in 1979-80 not previously maintained by the county superintendent or a district within the county, the revenue limit shall be computed by using either the 1979-79 current expenditures of the most similar program already in operation multiplied by 1.086, or the 1978-79 statewide average expenditure for the program (obtained from the Local Assistance Bureau) multiplied by 1.086.

(h) Column 7: Those counties completing Schedule WW shall report, on column 7 of Schedule W, their total transportation expenditure as reported on column 8 of Schedule WW.

(i) Column 8: Determine the total 1979-80 revenue limits for physically handicapped and mentally retarded programs by adding column 5 and column 6. Report this result rounded to the nearest dollar. Only the "TOTALS" lines, A & B, in column 7 shall be used to report the total 1979-80 revenue limits for physically handicapped and mentally retarded programs on Form 0, lines A-la and A-lb.

Authority and reference cited:

Education Code 2550 2558

(Amended by Register 80, No. 13.)