41600. For the purposes of computing allowances and apportionments
from the State School Fund for the advance apportionment, first
principal apportionment, and second principal apportionment on the
basis of average daily attendance:
(a) Each elementary school district shall be deemed to comprise
the kindergartens and grades 1 to 8, inclusive, maintained by the
district, and the seventh and eighth grades of the district not
maintained by the district because of the attendance upon a junior
high school of pupils who would otherwise attend upon seventh and
eighth grades maintained by the district.
(b) Each high school district shall be deemed to comprise all of
grades 9 to 12, inclusive, maintained within the high school district
whether maintained by a high school district.
(c) Each unified school district shall be deemed to be an
elementary school district comprising the kindergartens and grades 1
to 8, inclusive, maintained by the district and the seventh and
eighth grades of the district not maintained by the district in
elementary schools because of the attendance upon a junior high
school of pupils who would otherwise attend the seventh and eighth
grades maintained in elementary schools by the district, and a high
school district comprising all of grades 9 to 12, inclusive.
41601. For the purposes of this chapter, the governing board of
each school district shall report to the Superintendent of Public
Instruction during each fiscal year the average daily attendance of
the district for all full school months during (1) the period between
July 1 and December 31, inclusive, to be known as the "first period"
report for the first principal apportionment, and (2) the period
between July 1 and April 15, inclusive, to be known as the "second
period" report for the second principal apportionment. Each county
superintendent of schools shall report the average daily attendance
for the schools and classes maintained by him or her and the average
daily attendance for the county school tuition fund.
Each report shall be prepared in accordance with instructions on
forms prescribed and furnished by the Superintendent of Public
Instruction. Average daily attendance shall be computed in the
following manner:
(a) The average daily attendance in the regular elementary,
middle, and high schools, including continuation schools and classes,
opportunity schools and classes, and special day classes, maintained
by the school districts shall be determined by dividing the total
number of days of attendance allowed in all full school months in
each period by the number of days the schools are actually taught in
all full school months in each period, exclusive of Saturdays or
Sundays and exclusive of weekend makeup classes pursuant to Section
37223.
(b) The attendance for schools and classes maintained by a county
superintendent of schools and the county school tuition fund shall be
reported in the same manner as reported by school districts. The
average daily attendance in special education classes operated by
county superintendents of schools shall be determined in the same
manner as all other attendance under subdivision (a). The average
daily attendance in all other schools and classes maintained by the
county superintendents of schools shall be determined by dividing the
total number of days of attendance in all full school months in the
first period by a divisor of 70, in the second period by 135 and at
annual time by 175. For attendance in special classes and centers
pursuant to Section 56364 or Section 56364.2, as applicable, the
average daily attendance shall be reported by the county
superintendents of schools, but credited for revenue limit purposes
to the district in which the pupil resides.
(c) The days of attendance in classes for adults and regional
occupational centers programs shall be reported in the same manner as
all other attendance under subdivision (a). The average daily
attendance in those schools and classes shall be determined by
dividing the total number of days of attendance in all full school
months in the first period by a divisor of 85 in the second period by
135 and at annual time by 175.
41601.3. Notwithstanding any other provision of law, participation
in on-the-job work experience education by a pupil enrolled in
continuation education shall not be included in the determination of
that pupil's total days of attendance for the purposes of calculating
average daily attendance pursuant to subdivision (a) of Section
41601 unless the pupil is 18 years of age or less or has been
continuously enrolled in a kindergarten to grade 12 program since his
or her 18th birthday.
41601.5. For any fiscal year, a school district with an increase in
the number of units of average daily attendance from the second
principal apportionment to the annual apportionment may request the
county superintendent of schools to adjust the district's revenue
limit or block grant by utilizing the units of average daily
attendance for the annual apportionment in lieu of the units of
average daily attendance for the second principal apportionment. To
qualify for this adjustment, the increase in the units of average
daily attendance between the two periods shall meet the following
requirements:
(a) The increase shall be equal to either paragraph (1) or (2):
(1) Equal to or greater than 2 percent.
(2) For the 1984-85 fiscal year and each fiscal year thereafter,
for school districts with less than 2,501 units of average daily
attendance, equal to or greater than 10 units of average daily
attendance.
(b) The increase shall be attributable to pupils of migrant
agricultural workers.
41601.7. A school district with an increase or decrease in the
number of units of average daily attendance at a necessary small high
school from the second principal apportionment to the annual
apportionment may request the county superintendent of schools to
adjust the district's revenue limit or block grant by utilizing the
units of average daily attendance for the annual apportionment for
the necessary small high school in lieu of the units of average daily
attendance for the second principal apportionment. To qualify for
this adjustment, the following conditions shall be met:
(1) The increase or decrease in the units of average daily
attendance between the two periods at the necessary small high school
shall be equal to or greater than 15 percent and such increase or
decrease shall be attributable to pupils attending a necessary small
high school which provides a program of education with individualized
instruction in a residential setting at an institution for pupils
who have been placed in foster care for rehabilitation purposes
pursuant to Chapter 2 (commencing with Section 200) of Part 1 of
Division 2 of the Welfare and Institutions Code.
(2) The school district reimburses the county superintendent of
schools for the administrative costs of making the adjustment
prescribed by this section.
41602. The governing board of a school district affected by
fluctuations in enrollments and attendance levels to a degree which
will, in all likelihood, result in an actual total of average daily
attendance for the fiscal year in excess of that shown in the second
period report for the second principal apportionment provided for in
Section 41601, may, with the approval of the Superintendent of Public
Instruction, submit, in lieu of such second period report, a report
of the estimated total average daily attendance for the fiscal year.
The report shall be in the form prescribed by the Superintendent of
Public Instruction, and shall be utilized for purposes of the second
principal apportionment. If the average daily attendance of a
district for the period of time between July 1 and June 30 exceeds
the estimated total average daily attendance reported under this
section, the appropriate increases and decreases in the several
categories of attendance for which separate foundation programs are
required to be computed shall be brought forward to the corresponding
categories of the second period report for the next succeeding
fiscal year. In the event the estimated total average daily
attendance reported under this section exceeds the actual average
daily attendance for the fiscal year, the Superintendent of Public
Instruction shall withhold, pursuant to Section 41341, from
apportionments made during the succeeding fiscal year, the amount of
the excess moneys which may have been apportioned as a result
thereof.
41603. The amounts computed as allowable to any school district for
state equalization aid shall be reduced by fifty percent (50%) of
miscellaneous funds, as defined in Section 41604. In no event shall
the reduction exceed the total amount allowable as equalization aid
to the school district for the fiscal year. For such purposes,
miscellaneous funds, as defined in Section 41604, received by a
unified school district, shall be allocated to the kindergarten and
elementary, and high school grades, respectively, on the basis of the
proportion of the district's total average daily attendance in each
such grade level, and the provisions of Section 41600 shall be
applicable.
Should the amount of miscellaneous funds, as defined in Section
41604, actually received by a school district for any fiscal year be
more or less than that reported to the Superintendent of Public
Instruction, the Superintendent of Public Instruction shall during
the fiscal year next succeeding withhold from or add to the
apportionment made to the district from the State School Fund the
amount of the excess or deficiency in the apportionment of state
equalization aid from the State School Fund for the preceding year,
if the amount of the excess or deficiency in such apportionment was
one hundred dollars ($100) or more.
41604. "Miscellaneous funds" as used in Section 41603 means the
amount the county superintendent of schools has determined and
reported to the Superintendent of Public Instruction, in accordance
with regulations the Superintendent of Public Instruction is hereby
authorized to adopt, that the district has received and which has
been deposited to the credit of the general fund of the district for
a fiscal year on account of in-lieu taxes or income from bonuses or
royalties. Federal forest reserve funds, potash and potassium
royalties received pursuant to United States federal mineral
deposits, and motor vehicle license fees distributed pursuant to
Section 11003.4 of the Revenue and Taxation Code received by a
district shall not be considered miscellaneous funds as defined by
this section.
41604.5. Notwithstanding Section 41341, in order to avoid the cost
of litigation to the state, the Superintendent of Public Instruction
may negotiate a settlement with any local educational agency
regarding prior year adjustments of miscellaneous funds received
pursuant to Sections 41603 and 41604, if the funds were federal funds
received in the 1979-80, 1980-81, or 1981-82 fiscal year as in-lieu
of taxes due to the expansion of the Redwood National Park.
41605. If any computation made under, or necessitated by, Sections
41330 to 41343, inclusive, and Sections 41600 to 41972, inclusive and
Sections 46300 to 46305 inclusive, results in an amount which is:
(a) Less than one dollar ($1), the amount shall be counted as one
dollar ($1).
(b) More than one dollar ($1) and includes a fraction of one-half
dollar ($0.50) or more, the fraction shall be counted as one dollar
($1).
(c) More than one dollar ($1) and includes a fraction of less than
one-half dollar ($0.50), the fraction shall not be counted.
41606. The term "elementary school district" as used in Section
41050, Sections 41330 to 41343, inclusive, and Sections 41600 to
41972, inclusive, Sections 46304 and 46305, whichever are in effect,
means, unless expressly provided otherwise, each elementary school
district which is composed of a single elementary school district and
each union elementary school district, joint union elementary school
district, or unified school district; and does not include any
elementary school district included within a union elementary school
district or a joint union elementary school district or a unified
school district.
41607. For the purposes of computation of allowances and
apportionments from the State School Fund, under effective sections
of this code, each elementary school district as defined by Section
41606, and each high school district merged or otherwise included
within a unified school district shall be deemed a separate and
independent district, but all apportionments from the State School
Fund on account of any district merged or otherwise included within a
unified school district shall be made to the unified school district
and shall be available for expenditure by the unified school
district for all schools and classes of the district.
41608. For the purposes of computation of allowances and
apportionments from the State School Fund, whenever computations of
apportionments based on average daily attendance are made for high
school districts only the attendance in all classes of grades 9 to
12, inclusive, and in all types of ungraded classes, including
classes for adults, which have been reported as attached to, or as a
part of, a school which maintains any of grades 9 to 12, inclusive,
shall be included.
41610. (a) Notwithstanding any other provision of law, commencing
with the 1988-89 fiscal year any school district that has discovered
an error in the attendance accounting computer program that has
caused it to overstate its average daily attendance is not required
to amend its prior years' reports, if the independent audit for the
1987-88 fiscal year or any previous fiscal year did not reveal the
error.
Commencing with the 1989-90 fiscal year, no school district is
entitled to a declining enrollment adjustment under Section 42238.5,
or any other provision, for a decline in average daily attendance
that is a result of an overstatement of the 1987-88 fiscal year
average daily attendance.
(b) Notwithstanding any other provision of law, any school
district that has experienced all of the following shall not have its
revenue limit apportionment adjusted for the 1988-89 fiscal year or
any prior fiscal year as a result of any attendance reporting error
occurring in the 1987-88 fiscal year or any prior fiscal year:
(1) The district has used an attendance accounting computer system
since the 1978-79 school year.
(2) The attendance accounting system has been audited during the
annual financial audit since the 1979-80 fiscal year and, despite the
annual audits, has been found to contain an error.
(3) The district has experienced declining enrollment from the
1987-88 fiscal year to the 1988-89 fiscal year.
(c) Any school district for which subdivision (b) is applicable
shall calculate its declining enrollment adjustment pursuant to
Section 42251 based upon the corrected average daily attendance for
the 1987-88 fiscal year rather than based upon the average daily
attendance originally reported for the 1987-88 fiscal year.
41600. For the purposes of computing allowances and apportionments
from the State School Fund for the advance apportionment, first
principal apportionment, and second principal apportionment on the
basis of average daily attendance:
(a) Each elementary school district shall be deemed to comprise
the kindergartens and grades 1 to 8, inclusive, maintained by the
district, and the seventh and eighth grades of the district not
maintained by the district because of the attendance upon a junior
high school of pupils who would otherwise attend upon seventh and
eighth grades maintained by the district.
(b) Each high school district shall be deemed to comprise all of
grades 9 to 12, inclusive, maintained within the high school district
whether maintained by a high school district.
(c) Each unified school district shall be deemed to be an
elementary school district comprising the kindergartens and grades 1
to 8, inclusive, maintained by the district and the seventh and
eighth grades of the district not maintained by the district in
elementary schools because of the attendance upon a junior high
school of pupils who would otherwise attend the seventh and eighth
grades maintained in elementary schools by the district, and a high
school district comprising all of grades 9 to 12, inclusive.
41601. For the purposes of this chapter, the governing board of
each school district shall report to the Superintendent of Public
Instruction during each fiscal year the average daily attendance of
the district for all full school months during (1) the period between
July 1 and December 31, inclusive, to be known as the "first period"
report for the first principal apportionment, and (2) the period
between July 1 and April 15, inclusive, to be known as the "second
period" report for the second principal apportionment. Each county
superintendent of schools shall report the average daily attendance
for the schools and classes maintained by him or her and the average
daily attendance for the county school tuition fund.
Each report shall be prepared in accordance with instructions on
forms prescribed and furnished by the Superintendent of Public
Instruction. Average daily attendance shall be computed in the
following manner:
(a) The average daily attendance in the regular elementary,
middle, and high schools, including continuation schools and classes,
opportunity schools and classes, and special day classes, maintained
by the school districts shall be determined by dividing the total
number of days of attendance allowed in all full school months in
each period by the number of days the schools are actually taught in
all full school months in each period, exclusive of Saturdays or
Sundays and exclusive of weekend makeup classes pursuant to Section
37223.
(b) The attendance for schools and classes maintained by a county
superintendent of schools and the county school tuition fund shall be
reported in the same manner as reported by school districts. The
average daily attendance in special education classes operated by
county superintendents of schools shall be determined in the same
manner as all other attendance under subdivision (a). The average
daily attendance in all other schools and classes maintained by the
county superintendents of schools shall be determined by dividing the
total number of days of attendance in all full school months in the
first period by a divisor of 70, in the second period by 135 and at
annual time by 175. For attendance in special classes and centers
pursuant to Section 56364 or Section 56364.2, as applicable, the
average daily attendance shall be reported by the county
superintendents of schools, but credited for revenue limit purposes
to the district in which the pupil resides.
(c) The days of attendance in classes for adults and regional
occupational centers programs shall be reported in the same manner as
all other attendance under subdivision (a). The average daily
attendance in those schools and classes shall be determined by
dividing the total number of days of attendance in all full school
months in the first period by a divisor of 85 in the second period by
135 and at annual time by 175.
41601.3. Notwithstanding any other provision of law, participation
in on-the-job work experience education by a pupil enrolled in
continuation education shall not be included in the determination of
that pupil's total days of attendance for the purposes of calculating
average daily attendance pursuant to subdivision (a) of Section
41601 unless the pupil is 18 years of age or less or has been
continuously enrolled in a kindergarten to grade 12 program since his
or her 18th birthday.
41601.5. For any fiscal year, a school district with an increase in
the number of units of average daily attendance from the second
principal apportionment to the annual apportionment may request the
county superintendent of schools to adjust the district's revenue
limit or block grant by utilizing the units of average daily
attendance for the annual apportionment in lieu of the units of
average daily attendance for the second principal apportionment. To
qualify for this adjustment, the increase in the units of average
daily attendance between the two periods shall meet the following
requirements:
(a) The increase shall be equal to either paragraph (1) or (2):
(1) Equal to or greater than 2 percent.
(2) For the 1984-85 fiscal year and each fiscal year thereafter,
for school districts with less than 2,501 units of average daily
attendance, equal to or greater than 10 units of average daily
attendance.
(b) The increase shall be attributable to pupils of migrant
agricultural workers.
41601.7. A school district with an increase or decrease in the
number of units of average daily attendance at a necessary small high
school from the second principal apportionment to the annual
apportionment may request the county superintendent of schools to
adjust the district's revenue limit or block grant by utilizing the
units of average daily attendance for the annual apportionment for
the necessary small high school in lieu of the units of average daily
attendance for the second principal apportionment. To qualify for
this adjustment, the following conditions shall be met:
(1) The increase or decrease in the units of average daily
attendance between the two periods at the necessary small high school
shall be equal to or greater than 15 percent and such increase or
decrease shall be attributable to pupils attending a necessary small
high school which provides a program of education with individualized
instruction in a residential setting at an institution for pupils
who have been placed in foster care for rehabilitation purposes
pursuant to Chapter 2 (commencing with Section 200) of Part 1 of
Division 2 of the Welfare and Institutions Code.
(2) The school district reimburses the county superintendent of
schools for the administrative costs of making the adjustment
prescribed by this section.
41602. The governing board of a school district affected by
fluctuations in enrollments and attendance levels to a degree which
will, in all likelihood, result in an actual total of average daily
attendance for the fiscal year in excess of that shown in the second
period report for the second principal apportionment provided for in
Section 41601, may, with the approval of the Superintendent of Public
Instruction, submit, in lieu of such second period report, a report
of the estimated total average daily attendance for the fiscal year.
The report shall be in the form prescribed by the Superintendent of
Public Instruction, and shall be utilized for purposes of the second
principal apportionment. If the average daily attendance of a
district for the period of time between July 1 and June 30 exceeds
the estimated total average daily attendance reported under this
section, the appropriate increases and decreases in the several
categories of attendance for which separate foundation programs are
required to be computed shall be brought forward to the corresponding
categories of the second period report for the next succeeding
fiscal year. In the event the estimated total average daily
attendance reported under this section exceeds the actual average
daily attendance for the fiscal year, the Superintendent of Public
Instruction shall withhold, pursuant to Section 41341, from
apportionments made during the succeeding fiscal year, the amount of
the excess moneys which may have been apportioned as a result
thereof.
41603. The amounts computed as allowable to any school district for
state equalization aid shall be reduced by fifty percent (50%) of
miscellaneous funds, as defined in Section 41604. In no event shall
the reduction exceed the total amount allowable as equalization aid
to the school district for the fiscal year. For such purposes,
miscellaneous funds, as defined in Section 41604, received by a
unified school district, shall be allocated to the kindergarten and
elementary, and high school grades, respectively, on the basis of the
proportion of the district's total average daily attendance in each
such grade level, and the provisions of Section 41600 shall be
applicable.
Should the amount of miscellaneous funds, as defined in Section
41604, actually received by a school district for any fiscal year be
more or less than that reported to the Superintendent of Public
Instruction, the Superintendent of Public Instruction shall during
the fiscal year next succeeding withhold from or add to the
apportionment made to the district from the State School Fund the
amount of the excess or deficiency in the apportionment of state
equalization aid from the State School Fund for the preceding year,
if the amount of the excess or deficiency in such apportionment was
one hundred dollars ($100) or more.
41604. "Miscellaneous funds" as used in Section 41603 means the
amount the county superintendent of schools has determined and
reported to the Superintendent of Public Instruction, in accordance
with regulations the Superintendent of Public Instruction is hereby
authorized to adopt, that the district has received and which has
been deposited to the credit of the general fund of the district for
a fiscal year on account of in-lieu taxes or income from bonuses or
royalties. Federal forest reserve funds, potash and potassium
royalties received pursuant to United States federal mineral
deposits, and motor vehicle license fees distributed pursuant to
Section 11003.4 of the Revenue and Taxation Code received by a
district shall not be considered miscellaneous funds as defined by
this section.
41604.5. Notwithstanding Section 41341, in order to avoid the cost
of litigation to the state, the Superintendent of Public Instruction
may negotiate a settlement with any local educational agency
regarding prior year adjustments of miscellaneous funds received
pursuant to Sections 41603 and 41604, if the funds were federal funds
received in the 1979-80, 1980-81, or 1981-82 fiscal year as in-lieu
of taxes due to the expansion of the Redwood National Park.
41605. If any computation made under, or necessitated by, Sections
41330 to 41343, inclusive, and Sections 41600 to 41972, inclusive and
Sections 46300 to 46305 inclusive, results in an amount which is:
(a) Less than one dollar ($1), the amount shall be counted as one
dollar ($1).
(b) More than one dollar ($1) and includes a fraction of one-half
dollar ($0.50) or more, the fraction shall be counted as one dollar
($1).
(c) More than one dollar ($1) and includes a fraction of less than
one-half dollar ($0.50), the fraction shall not be counted.
41606. The term "elementary school district" as used in Section
41050, Sections 41330 to 41343, inclusive, and Sections 41600 to
41972, inclusive, Sections 46304 and 46305, whichever are in effect,
means, unless expressly provided otherwise, each elementary school
district which is composed of a single elementary school district and
each union elementary school district, joint union elementary school
district, or unified school district; and does not include any
elementary school district included within a union elementary school
district or a joint union elementary school district or a unified
school district.
41607. For the purposes of computation of allowances and
apportionments from the State School Fund, under effective sections
of this code, each elementary school district as defined by Section
41606, and each high school district merged or otherwise included
within a unified school district shall be deemed a separate and
independent district, but all apportionments from the State School
Fund on account of any district merged or otherwise included within a
unified school district shall be made to the unified school district
and shall be available for expenditure by the unified school
district for all schools and classes of the district.
41608. For the purposes of computation of allowances and
apportionments from the State School Fund, whenever computations of
apportionments based on average daily attendance are made for high
school districts only the attendance in all classes of grades 9 to
12, inclusive, and in all types of ungraded classes, including
classes for adults, which have been reported as attached to, or as a
part of, a school which maintains any of grades 9 to 12, inclusive,
shall be included.
41610. (a) Notwithstanding any other provision of law, commencing
with the 1988-89 fiscal year any school district that has discovered
an error in the attendance accounting computer program that has
caused it to overstate its average daily attendance is not required
to amend its prior years' reports, if the independent audit for the
1987-88 fiscal year or any previous fiscal year did not reveal the
error.
Commencing with the 1989-90 fiscal year, no school district is
entitled to a declining enrollment adjustment under Section 42238.5,
or any other provision, for a decline in average daily attendance
that is a result of an overstatement of the 1987-88 fiscal year
average daily attendance.
(b) Notwithstanding any other provision of law, any school
district that has experienced all of the following shall not have its
revenue limit apportionment adjusted for the 1988-89 fiscal year or
any prior fiscal year as a result of any attendance reporting error
occurring in the 1987-88 fiscal year or any prior fiscal year:
(1) The district has used an attendance accounting computer system
since the 1978-79 school year.
(2) The attendance accounting system has been audited during the
annual financial audit since the 1979-80 fiscal year and, despite the
annual audits, has been found to contain an error.
(3) The district has experienced declining enrollment from the
1987-88 fiscal year to the 1988-89 fiscal year.
(c) Any school district for which subdivision (b) is applicable
shall calculate its declining enrollment adjustment pursuant to
Section 42251 based upon the corrected average daily attendance for
the 1987-88 fiscal year rather than based upon the average daily
attendance originally reported for the 1987-88 fiscal year.
41600. For the purposes of computing allowances and apportionments
from the State School Fund for the advance apportionment, first
principal apportionment, and second principal apportionment on the
basis of average daily attendance:
(a) Each elementary school district shall be deemed to comprise
the kindergartens and grades 1 to 8, inclusive, maintained by the
district, and the seventh and eighth grades of the district not
maintained by the district because of the attendance upon a junior
high school of pupils who would otherwise attend upon seventh and
eighth grades maintained by the district.
(b) Each high school district shall be deemed to comprise all of
grades 9 to 12, inclusive, maintained within the high school district
whether maintained by a high school district.
(c) Each unified school district shall be deemed to be an
elementary school district comprising the kindergartens and grades 1
to 8, inclusive, maintained by the district and the seventh and
eighth grades of the district not maintained by the district in
elementary schools because of the attendance upon a junior high
school of pupils who would otherwise attend the seventh and eighth
grades maintained in elementary schools by the district, and a high
school district comprising all of grades 9 to 12, inclusive.
41601. For the purposes of this chapter, the governing board of
each school district shall report to the Superintendent of Public
Instruction during each fiscal year the average daily attendance of
the district for all full school months during (1) the period between
July 1 and December 31, inclusive, to be known as the "first period"
report for the first principal apportionment, and (2) the period
between July 1 and April 15, inclusive, to be known as the "second
period" report for the second principal apportionment. Each county
superintendent of schools shall report the average daily attendance
for the schools and classes maintained by him or her and the average
daily attendance for the county school tuition fund.
Each report shall be prepared in accordance with instructions on
forms prescribed and furnished by the Superintendent of Public
Instruction. Average daily attendance shall be computed in the
following manner:
(a) The average daily attendance in the regular elementary,
middle, and high schools, including continuation schools and classes,
opportunity schools and classes, and special day classes, maintained
by the school districts shall be determined by dividing the total
number of days of attendance allowed in all full school months in
each period by the number of days the schools are actually taught in
all full school months in each period, exclusive of Saturdays or
Sundays and exclusive of weekend makeup classes pursuant to Section
37223.
(b) The attendance for schools and classes maintained by a county
superintendent of schools and the county school tuition fund shall be
reported in the same manner as reported by school districts. The
average daily attendance in special education classes operated by
county superintendents of schools shall be determined in the same
manner as all other attendance under subdivision (a). The average
daily attendance in all other schools and classes maintained by the
county superintendents of schools shall be determined by dividing the
total number of days of attendance in all full school months in the
first period by a divisor of 70, in the second period by 135 and at
annual time by 175. For attendance in special classes and centers
pursuant to Section 56364 or Section 56364.2, as applicable, the
average daily attendance shall be reported by the county
superintendents of schools, but credited for revenue limit purposes
to the district in which the pupil resides.
(c) The days of attendance in classes for adults and regional
occupational centers programs shall be reported in the same manner as
all other attendance under subdivision (a). The average daily
attendance in those schools and classes shall be determined by
dividing the total number of days of attendance in all full school
months in the first period by a divisor of 85 in the second period by
135 and at annual time by 175.
41601.3. Notwithstanding any other provision of law, participation
in on-the-job work experience education by a pupil enrolled in
continuation education shall not be included in the determination of
that pupil's total days of attendance for the purposes of calculating
average daily attendance pursuant to subdivision (a) of Section
41601 unless the pupil is 18 years of age or less or has been
continuously enrolled in a kindergarten to grade 12 program since his
or her 18th birthday.
41601.5. For any fiscal year, a school district with an increase in
the number of units of average daily attendance from the second
principal apportionment to the annual apportionment may request the
county superintendent of schools to adjust the district's revenue
limit or block grant by utilizing the units of average daily
attendance for the annual apportionment in lieu of the units of
average daily attendance for the second principal apportionment. To
qualify for this adjustment, the increase in the units of average
daily attendance between the two periods shall meet the following
requirements:
(a) The increase shall be equal to either paragraph (1) or (2):
(1) Equal to or greater than 2 percent.
(2) For the 1984-85 fiscal year and each fiscal year thereafter,
for school districts with less than 2,501 units of average daily
attendance, equal to or greater than 10 units of average daily
attendance.
(b) The increase shall be attributable to pupils of migrant
agricultural workers.
41601.7. A school district with an increase or decrease in the
number of units of average daily attendance at a necessary small high
school from the second principal apportionment to the annual
apportionment may request the county superintendent of schools to
adjust the district's revenue limit or block grant by utilizing the
units of average daily attendance for the annual apportionment for
the necessary small high school in lieu of the units of average daily
attendance for the second principal apportionment. To qualify for
this adjustment, the following conditions shall be met:
(1) The increase or decrease in the units of average daily
attendance between the two periods at the necessary small high school
shall be equal to or greater than 15 percent and such increase or
decrease shall be attributable to pupils attending a necessary small
high school which provides a program of education with individualized
instruction in a residential setting at an institution for pupils
who have been placed in foster care for rehabilitation purposes
pursuant to Chapter 2 (commencing with Section 200) of Part 1 of
Division 2 of the Welfare and Institutions Code.
(2) The school district reimburses the county superintendent of
schools for the administrative costs of making the adjustment
prescribed by this section.
41602. The governing board of a school district affected by
fluctuations in enrollments and attendance levels to a degree which
will, in all likelihood, result in an actual total of average daily
attendance for the fiscal year in excess of that shown in the second
period report for the second principal apportionment provided for in
Section 41601, may, with the approval of the Superintendent of Public
Instruction, submit, in lieu of such second period report, a report
of the estimated total average daily attendance for the fiscal year.
The report shall be in the form prescribed by the Superintendent of
Public Instruction, and shall be utilized for purposes of the second
principal apportionment. If the average daily attendance of a
district for the period of time between July 1 and June 30 exceeds
the estimated total average daily attendance reported under this
section, the appropriate increases and decreases in the several
categories of attendance for which separate foundation programs are
required to be computed shall be brought forward to the corresponding
categories of the second period report for the next succeeding
fiscal year. In the event the estimated total average daily
attendance reported under this section exceeds the actual average
daily attendance for the fiscal year, the Superintendent of Public
Instruction shall withhold, pursuant to Section 41341, from
apportionments made during the succeeding fiscal year, the amount of
the excess moneys which may have been apportioned as a result
thereof.
41603. The amounts computed as allowable to any school district for
state equalization aid shall be reduced by fifty percent (50%) of
miscellaneous funds, as defined in Section 41604. In no event shall
the reduction exceed the total amount allowable as equalization aid
to the school district for the fiscal year. For such purposes,
miscellaneous funds, as defined in Section 41604, received by a
unified school district, shall be allocated to the kindergarten and
elementary, and high school grades, respectively, on the basis of the
proportion of the district's total average daily attendance in each
such grade level, and the provisions of Section 41600 shall be
applicable.
Should the amount of miscellaneous funds, as defined in Section
41604, actually received by a school district for any fiscal year be
more or less than that reported to the Superintendent of Public
Instruction, the Superintendent of Public Instruction shall during
the fiscal year next succeeding withhold from or add to the
apportionment made to the district from the State School Fund the
amount of the excess or deficiency in the apportionment of state
equalization aid from the State School Fund for the preceding year,
if the amount of the excess or deficiency in such apportionment was
one hundred dollars ($100) or more.
41604. "Miscellaneous funds" as used in Section 41603 means the
amount the county superintendent of schools has determined and
reported to the Superintendent of Public Instruction, in accordance
with regulations the Superintendent of Public Instruction is hereby
authorized to adopt, that the district has received and which has
been deposited to the credit of the general fund of the district for
a fiscal year on account of in-lieu taxes or income from bonuses or
royalties. Federal forest reserve funds, potash and potassium
royalties received pursuant to United States federal mineral
deposits, and motor vehicle license fees distributed pursuant to
Section 11003.4 of the Revenue and Taxation Code received by a
district shall not be considered miscellaneous funds as defined by
this section.
41604.5. Notwithstanding Section 41341, in order to avoid the cost
of litigation to the state, the Superintendent of Public Instruction
may negotiate a settlement with any local educational agency
regarding prior year adjustments of miscellaneous funds received
pursuant to Sections 41603 and 41604, if the funds were federal funds
received in the 1979-80, 1980-81, or 1981-82 fiscal year as in-lieu
of taxes due to the expansion of the Redwood National Park.
41605. If any computation made under, or necessitated by, Sections
41330 to 41343, inclusive, and Sections 41600 to 41972, inclusive and
Sections 46300 to 46305 inclusive, results in an amount which is:
(a) Less than one dollar ($1), the amount shall be counted as one
dollar ($1).
(b) More than one dollar ($1) and includes a fraction of one-half
dollar ($0.50) or more, the fraction shall be counted as one dollar
($1).
(c) More than one dollar ($1) and includes a fraction of less than
one-half dollar ($0.50), the fraction shall not be counted.
41606. The term "elementary school district" as used in Section
41050, Sections 41330 to 41343, inclusive, and Sections 41600 to
41972, inclusive, Sections 46304 and 46305, whichever are in effect,
means, unless expressly provided otherwise, each elementary school
district which is composed of a single elementary school district and
each union elementary school district, joint union elementary school
district, or unified school district; and does not include any
elementary school district included within a union elementary school
district or a joint union elementary school district or a unified
school district.
41607. For the purposes of computation of allowances and
apportionments from the State School Fund, under effective sections
of this code, each elementary school district as defined by Section
41606, and each high school district merged or otherwise included
within a unified school district shall be deemed a separate and
independent district, but all apportionments from the State School
Fund on account of any district merged or otherwise included within a
unified school district shall be made to the unified school district
and shall be available for expenditure by the unified school
district for all schools and classes of the district.
41608. For the purposes of computation of allowances and
apportionments from the State School Fund, whenever computations of
apportionments based on average daily attendance are made for high
school districts only the attendance in all classes of grades 9 to
12, inclusive, and in all types of ungraded classes, including
classes for adults, which have been reported as attached to, or as a
part of, a school which maintains any of grades 9 to 12, inclusive,
shall be included.
41610. (a) Notwithstanding any other provision of law, commencing
with the 1988-89 fiscal year any school district that has discovered
an error in the attendance accounting computer program that has
caused it to overstate its average daily attendance is not required
to amend its prior years' reports, if the independent audit for the
1987-88 fiscal year or any previous fiscal year did not reveal the
error.
Commencing with the 1989-90 fiscal year, no school district is
entitled to a declining enrollment adjustment under Section 42238.5,
or any other provision, for a decline in average daily attendance
that is a result of an overstatement of the 1987-88 fiscal year
average daily attendance.
(b) Notwithstanding any other provision of law, any school
district that has experienced all of the following shall not have its
revenue limit apportionment adjusted for the 1988-89 fiscal year or
any prior fiscal year as a result of any attendance reporting error
occurring in the 1987-88 fiscal year or any prior fiscal year:
(1) The district has used an attendance accounting computer system
since the 1978-79 school year.
(2) The attendance accounting system has been audited during the
annual financial audit since the 1979-80 fiscal year and, despite the
annual audits, has been found to contain an error.
(3) The district has experienced declining enrollment from the
1987-88 fiscal year to the 1988-89 fiscal year.
(c) Any school district for which subdivision (b) is applicable
shall calculate its declining enrollment adjustment pursuant to
Section 42251 based upon the corrected average daily attendance for
the 1987-88 fiscal year rather than based upon the average daily
attendance originally reported for the 1987-88 fiscal year.
