2550. For each fiscal year, the Superintendent shall make the
following computations to determine the amount to be allocated for
direct services and other purposes provided by county superintendents
of schools:
(a) For programs operated pursuant to subdivision (a) of Section
14054, the Superintendent shall:
(1) Determine the allowances that county superintendents received
per unit of average daily attendance in the prior fiscal year. The
Superintendent shall increase each amount by a percentage equal to
the inflation allowance calculated for the current fiscal year
pursuant to Section 2557.
(2) Multiply each amount determined in paragraph (1) by the actual
number of units of average daily attendance in the prior fiscal year
for programs maintained by each county superintendent. For purposes
of this paragraph, the number of units of average daily attendance
shall include only units generated by elementary districts with less
than 901 units of average daily attendance, high school districts
with less than 301 units of average daily attendance, and unified
school districts with less than 1,501 units of average daily
attendance within each county superintendent's jurisdiction.
(b) For programs operated pursuant to subdivision (b) of Section
14054, the Superintendent shall:
(1) (A) For the 1999-2000 fiscal year, determine the rate per unit
of average daily attendance calculated for each county office of
education pursuant to subdivision (b) of Section 2567 and increase
each rate by a percentage equal to the inflation allowance calculated
in Section 2557.
(B) For the 2000-01 fiscal year, determine the rate per unit of
average daily attendance calculated for each county office of
education pursuant to subdivision (b) of Section 2568 and increase
each rate by a percentage equal to the inflation allowance calculated
in Section 2557.
(C) For the 2001-02 fiscal year and each fiscal year thereafter,
determine the allowances that county superintendents received per
unit of average daily attendance in the prior fiscal year. The
Superintendent of Public Instruction shall increase each amount by a
percentage equal to the inflation allowance calculated for the
current fiscal year pursuant to Section 2557.
(2) (A) Multiply each amount determined in paragraph (1) by the
units of average daily attendance in the current fiscal year for
programs for kindergarten and grades 1 to 12, inclusive, maintained
by each county superintendent. For the purposes of this paragraph,
average daily attendance shall include only the total units of
average daily attendance credited to all elementary, high school, and
unified school districts within each county superintendent's
jurisdiction and to the county superintendent.
(B) For purposes of this paragraph, in each of the 2008-09,
2009-10, 2010-11, 2011-12, and 2012-13 fiscal years, the units of
average daily attendance in each of those fiscal years for programs
for kindergarten and grades 1 to 12, inclusive, maintained by each
county superintendent shall include the same amount of average daily
attendance for classes for adults and regional occupational centers
and programs used in the calculation pursuant to this subdivision for
the 2007-08 fiscal year.
2550.1. (a) Commencing with the 2002-03 fiscal year, and each
fiscal year thereafter, for juvenile court school programs operated
by county superintendents of schools pursuant to Article 2.5
(commencing with Section 48645) of Chapter 4 of Part 27 and for
county community school programs operated by county superintendents
of schools pursuant to Chapter 6.5 (commencing with Section 1980) of
Part 2, the Superintendent of Public Instruction shall make the
following computations:
(1) Apply an inflation adjustment equal to the percentage increase
applied to the statewide average revenue limit for school districts
pursuant to Section 42238.1, multiplied by the revenue limits of the
prior fiscal year for each juvenile court school program and for each
county community school program, including programs with average
daily attendance for pupils enrolled pursuant to subdivision (c) of
Section 1981 that exceeds the average daily attendance claimed in the
1991-92 fiscal year.
(2) Multiply the revenue limits per unit of average daily
attendance computed in paragraph (1) by the number of units of
average daily attendance for each juvenile court school program and
county community school program operated in that same fiscal year.
(b) Cost-of-living adjustments to revenue limits per unit average
daily attendance in juvenile court school and county community school
programs operated by county superintendents of schools shall be
computed pursuant to paragraph (1) of subdivision (a) in fiscal years
in which appropriations are provided for that purpose.
2550.2. The Superintendent of Public Instruction shall make the
following computations to determine the revenue limits for juvenile
court school programs operated by county superintendents of schools
pursuant to Article 2.5 (commencing with Section 48645) of Chapter 4
of Part 27:
(a) For the 1985-86 fiscal year and each fiscal year thereafter,
add to the prior fiscal year revenue limit per unit of average daily
attendance for juvenile court school programs all of the following
amounts:
(1) An equalization adjustment for revenue limits per unit of
average daily attendance that in the 1988-89 fiscal year were below
the statewide average for that fiscal year, computed as follows:
(A) Subtract the county's 1988-89 fiscal year revenue limit per
unit of average daily attendance from the statewide average revenue
limit for juvenile court school programs for the 1988-89 fiscal year.
(B) Notwithstanding subdivision (c), for the 1989-90 fiscal year,
the amount calculated pursuant to subparagraph (A).
(2) An inflation adjustment equal to the percentage increase
applied to the statewide average revenue limit for school districts
multiplied by the statewide average revenue limit for juvenile court
school programs for the prior fiscal year.
(b) The Superintendent of Public Instruction shall multiply the
revenue limit per unit of average daily attendance computed in
subdivision (a) by the number of units of average daily attendance
for county juvenile court school programs for the current fiscal
year.
(c) In no event shall the amount computed pursuant to paragraph
(1) of subdivision (a) exceed the amount computed pursuant to
paragraph (2) of subdivision (a).
(d) As a condition of receiving an equalization adjustment
pursuant to paragraph (1) of subdivision (a), the county
superintendent of schools shall certify to the Superintendent of
Public Instruction that all the funds received pursuant to this
section are expended solely for purposes of operating juvenile court
school programs pursuant to Article 2.5 (commencing with Section
48645) of Chapter 4 of Part 27 or of serving pupils enrolled in
community schools pursuant to subdivision (c) of Section 1981.
(e) In any fiscal year in which Section 2550.1 is operative, this
section shall be inoperative.
2550.3. Each county superintendent of schools, as a condition of
apportionment, shall report separately to the Superintendent of
Public Instruction, not later than May 1, 1998, and September 1,
1998, respectively, what portions of attendance in the schools and
classes maintained by the county superintendent that was reported for
each of the 1996-97 and 1997-98 school years pursuant to Section
41601 consisted of absences excused pursuant to subdivision (b) of
Section 46010 and to Section 46015, as those sections read on July 1,
1996.
Each report shall be prepared in accordance with instructions and
on forms prescribed by the Superintendent of Public Instruction.
2550.4. (a) Effective July 1, 1998, the Superintendent of Public
Instruction shall make one-time adjustments to the revenue limits per
unit of average daily attendance of each county office of education
for those programs which, prior to July 1, 1998, were authorized in
Section 46010 as it read on July 1, 1996, to include certain absences
in reports of attendance made pursuant to Section 41601. Those
one-time adjustments shall apply for the 1998-99 fiscal year, and for
each fiscal year thereafter, but not for any year prior to 1998-99,
and shall be accomplished by revision of the prior fiscal year
revenue limits per unit of average daily attendance calculated for
those programs, as follows:
(1) Determine revised revenue limits per unit of average daily
attendance for the 1996-97 fiscal year for each of the programs. Each
revised revenue limit per unit of average daily attendance shall
equal funding received for the program for the 1996-97 fiscal year
that is directly attributable to the original revenue limit per unit
of average daily attendance, divided by the attendance, excluding
absences excused pursuant to subdivision (b) of Section 46010 as it
read on July 1, 1996, reported pursuant to Section 41601 for that
program in the 1996-97 fiscal year.
(2) For the 1996-97 and 1997-98 fiscal years, recalculate the
revenue limits per unit of average daily attendance for each program
to reflect the revision in the revenue limits per unit of average
daily attendance determined pursuant to paragraph (1).
(3) The calculation made pursuant to paragraph (2) shall not be
used for apportionment purposes for either of those years or for
adjustments for those years.
(b) If any county superintendent of schools demonstrates to the
satisfaction of the Superintendent of Public Instruction that,
because of extraordinary circumstances beyond the control of the
county office of education, the amount of absences excused in one or
more county office programs in fiscal year 1996-97 pursuant to
subdivision (b) of Section 46010 as it read on July 1, 1996, was
significantly lower than it would ordinarily have been in comparison
to the amount of actual attendance in fiscal year 1996-97, the
Superintendent of Public Instruction shall make a compensating
adjustment, consistent with the provisions of Section 2 of the
Education Code, in the calculation set forth in this section.
2550.5. (a) For each fiscal year to which Section 2550.6 applies,
revenue limit increases calculated pursuant to subdivisions (b) to
(f), inclusive, of Section 2550.6 and revenue limit increases made
pursuant to Section 2550.7 shall be funded from the amounts available
for the inflation adjustment calculated pursuant to paragraph (2) of
subdivision (a) of Section 2550.2. Those amounts shall be allocated
as set forth in this section.
(b) The revenue limit increases calculated pursuant to
subdivisions (b) to (f), inclusive, of Section 2550.6 shall be funded
as follows:
(1) The revenue limit increases shall be funded from the funds
derived from any amounts available for the inflation adjustment
calculated pursuant to paragraph (2) of subdivision (a) of Section
2550.2.
(2) If no funds from the inflation adjustment are available, or if
the funds available for the inflation adjustment are not sufficient
to fully fund the revenue limit increases, the Superintendent of
Public Instruction shall reduce the revenue limit increases for the
fiscal year in which the funds are insufficient on a pro rata basis.
(c) In the first fiscal year that the funds that are available for
the inflation adjustment calculated pursuant to paragraph (2) of
subdivision (a) of Section 2550.2 exceed the amount needed to fully
fund the revenue limit increases calculated pursuant to subdivisions
(b) to (f), inclusive, of Section 2550.6, the Superintendent of
Public Instruction shall, from those excess funds, allocate the
amounts necessary to increase the revenue limits of county
superintendents of schools pursuant to Section 2550.7. If those funds
are not sufficient to fully fund the revenue limit increases
described in Section 2550.7, the Superintendent of Public Instruction
shall make allocations for those revenue limit increases on a pro
rata basis. The Superintendent of Public Instruction shall, in each
subsequent fiscal year that those excess funds are available,
continue to allocate funds for the purposes of Section 2550.7 until
the revenue limits are increased to the level contemplated by that
section.
(d) If after making the allocation described in subdivision (c)
excess funds are available, the Superintendent of Public Instruction
shall, for the purpose of making an inflation adjustment, allocate
those funds in a uniform amount per unit of average daily attendance
for each school receiving a revenue limit increase pursuant to the
relevant subdivision of subdivision (b), (c), (d), (e), or (f) of
Section 2550.6, with the uniform amount per unit of average daily
attendance reduced as necessary and the amount thereby saved
allocated to any school that does not receive a revenue limit
increase pursuant to the relevant subdivision (b), (c), (d), (e), or
(f) of Section 2550.6 to ensure that it has a funding level per unit
of average daily attendance in the then current fiscal year that is
not less than the highest funding level per unit of average daily
attendance in the then current fiscal year for schools that receive a
revenue limit increase pursuant to the relevant subdivision (b),
(c), (d), (e), or (f) of Section 2550.6.
(e) If in the 2000-01 fiscal year there are not sufficient funds
available to fully fund revenue limits for schools subject to Section
2550.6 at the level calculated pursuant to subdivision (f) of
Section 2550.6, then the Superintendent of Public Instruction shall
continue to equalize revenue limits per unit of average daily
attendance for those schools in a manner consistent with Section
2550.6 in the 2001-02 fiscal year, and in any subsequent fiscal year,
as necessary, and consistent with subdivision (f) of Section 2550.6.
(f) The equalization of revenue limits per unit of average daily
attendance pursuant to Section 2550.6 shall be complete in the fiscal
year in which the revenue limit per unit of average daily
attendance, as computed pursuant to Section 2550.6, for each school
subject to this section is within the following range:
(1) Not less than the statewide average revenue limit per unit of
average daily attendance for pupils enrolled in schools for the prior
fiscal year multiplied by the inflation adjustment computed pursuant
to paragraph (2) of subdivision (a) of Section 2550.2 for the
current fiscal year.
(2) Not more than the product calculated in paragraph (1)
multiplied by 1.15.
(g) For the purpose of this section, "school" or "schools" means
juvenile court schools operated by a county superintendent of schools
pursuant to Article 2.5 (commencing with Section 48645) of Chapter 4
of Part 27, and county community schools described in subdivision
(c) of Section 1981, that are subject to Section 2550.6.
(h) In any fiscal year in which Section 2550.1 is operative, this
section shall be inoperative.
2550.6. The revenue limit per unit of average daily attendance for
each juvenile court school operated by a county superintendent of
schools pursuant to Article 2.5 (commencing with Section 48645) of
Chapter 4 of Part 27 and each county community school described in
subdivision (c) of Section 1981 shall be subject to the following
equalization adjustments:
(a) For the purposes of determining the revenue limit per unit of
average daily attendance, make the following computations:
For the 1996-97 fiscal year, compute the statewide average revenue
limit per unit of average daily attendance calculated pursuant to
Section 2550.2 for the 1995-96 fiscal year for pupils enrolled in
juvenile court schools pursuant to Article 2.5 (commencing with
Section 48645) of Chapter 4 of Part 27 and for pupils enrolled in
county community schools pursuant to subdivision (c) of Section 1981,
as that section existed on June 30, 1996.
(b) If the revenue limit per unit of average daily attendance for
the 1995-96 fiscal year determined pursuant to Section 2550.2 for the
county superintendent of schools is less than the amount determined
in subdivision (a), make the following computations:
(1) From the amount determined in subdivision (a), subtract the
revenue limit per unit of average daily attendance for the 1995-96
fiscal year determined pursuant to Section 2550.2.
(2) Multiply the amount determined pursuant to paragraph (1) by
0.20.
(3) Add the amount determined in paragraph (2) to the revenue
limit per unit of average daily attendance determined for the 1995-96
fiscal year.
(4) Add the amount determined in paragraph (3) to the inflation
adjustment, if any, provided for the 1996-97 fiscal year pursuant to
subdivision (d) of Section 2550.5. The amount of the sum is the
revenue limit per unit of average daily attendance for the 1996-97
fiscal year for juvenile court schools and county community schools
subject to this subdivision.
(c) The revenue limit per unit of average daily attendance for the
1997-98 fiscal year for each county superintendent of schools
subject to subdivision (b) shall be determined as follows:
(1) Increase the amount determined in subdivision (a) by the
inflation adjustment for the 1996-97 fiscal year as determined in
paragraph (2) of subdivision (a) of Section 2550.2.
(2) If the revenue limit per unit of average daily attendance
calculated pursuant to paragraph (4) of subdivision (b) is less than
the amount determined pursuant to paragraph (1), make the following
computation:
(A) From the amount calculated pursuant to paragraph (1) subtract
the revenue limit per unit of average daily attendance calculated
pursuant to paragraph (4) of subdivision (b).
(B) Multiply the amount determined in subparagraph (A) by 0.25.
(C) Add the amount determined in subparagraph (B) to the revenue
limit per unit of average daily attendance calculated pursuant to
paragraph (4) of subdivision (b) as increased by the inflation
adjustment, if any, provided for the 1997-98 fiscal year pursuant to
subdivision (d) of Section 2550.5. The amount of this sum is the
revenue limit per unit of average daily attendance for the 1997-98
fiscal year for juvenile court schools and county community schools
subject to this subdivision.
(d) The revenue limit per unit of average daily attendance for the
1998-99 fiscal year for each county superintendent of schools
subject to subdivision (c) shall be determined as follows:
(1) Increase the amount determined in paragraph (1) of subdivision
(c) by the inflation adjustment for the 1997-98 fiscal year as
determined in paragraph (2) of subdivision (a) of Section 2550.2.
(2) If the revenue limit per unit of average daily attendance
calculated pursuant to subparagraph (C) of paragraph (2) of
subdivision (c) is less than the amount determined pursuant to
paragraph (1), make the following computation:
(A) From the amount calculated pursuant to paragraph (1) subtract
the revenue limit per unit of average daily attendance calculated
pursuant to subparagraph (C) of paragraph (2) of subdivision (c).
(B) Multiply the amount determined in subparagraph (A) by 0.33.
(C) Add the amount determined in subparagraph (B) to the revenue
limit per unit of average daily attendance calculated pursuant to
subparagraph (C) of paragraph (2) of subdivision (c) as increased by
the inflation adjustment, if any, provided for the 1998-99 fiscal
year pursuant to subdivision (d) of Section 2550.5. The amount of
this sum is the revenue limit per unit of average daily attendance
for the 1998-99 fiscal year for juvenile court schools and county
community schools subject to this subdivision.
(e) The revenue limit per unit of average daily attendance for the
1999-2000 fiscal year for each county superintendent of schools
subject to subdivision (d) shall be the amount determined as follows:
(1) Increase the amount determined in paragraph (1) of subdivision
(d) by the inflation adjustment for the 1998-99 fiscal year as
determined in paragraph (2) of subdivision (a) of Section 2550.2.
(2) If the revenue limit per unit of average daily attendance
calculated pursuant to subparagraph (C) of paragraph (2) of
subdivision (d) is less than the amount determined pursuant to
paragraph (1), make the following computation:
(A) From the amount calculated pursuant to paragraph (1) subtract
the revenue limit per unit of average daily attendance calculated
pursuant to subparagraph (C) of paragraph (2) of subdivision (d).
(B) Multiply the amount determined in subparagraph (A) by 0.5.
(C) Add the amount determined in subparagraph (B) to the revenue
limit per unit of average daily attendance calculated pursuant to
subparagraph (C) of paragraph (2) of subdivision (d) as increased by
the inflation adjustment, if any, provided for the 1999-2000 fiscal
year pursuant to subdivision (d) of Section 2550.5. The amount of
this sum is the revenue limit per unit of average daily attendance
for the 1999-2000 fiscal year for juvenile court schools and county
community schools subject to this subdivision.
(f) The revenue limit per unit of average daily attendance for the
2000-01 fiscal year for each county superintendent of schools
subject to subdivision (e) shall be the amount determined in
subdivision (a) as adjusted for inflation in the 1996-97, 1997-98,
1998-99, 1999-2000, and 2000-01 fiscal years pursuant to paragraph
(2) of subdivision (a) of Section 2550.2.
(g) In any fiscal year in which Section 2550.1 is operative this
section shall be inoperative.
2550.7. The Superintendent of Public Instruction shall apportion
funds for each unit of average daily attendance in county community
school programs operated by a county superintendent of schools for
pupils enrolled therein pursuant to subdivision (a), (b), (c), or (d)
of Section 1981 if the county superintendent of schools claims an
annual county community school average daily attendance of 20 or
less, at the revenue limit per unit of average daily attendance
provided for in subdivision (b) of Section 1982.
2551.3. (a) For the 1979-80 fiscal year and each fiscal year
thereafter, the Superintendent of Public Instruction shall make the
following computations to determine the state aid to be allocated for
pregnant minors programs operated by county superintendents of
schools:
(1) The Superintendent of Public Instruction shall determine
expenditures made by the county office for the 1979-80 fiscal year
and shall divide such amount by the average daily attendance in such
program for the 1979-80 fiscal year.
(2) For the 1980-81 fiscal year, the quotient computed pursuant to
paragraph (1) shall be increased by 9 percent, and shall be
cumulatively increased in each fiscal year thereafter by the average
inflation allowance applied to unified school district revenue
limits.
(3) The amount computed pursuant to paragraph (2) shall be
multiplied by the average daily attendance in pregnant minors
programs for the then current fiscal year.
(b) The product computed pursuant to paragraph (3) of subdivision
(a) shall be added to the sum computed pursuant to subdivision (a) of
Section 2558.
(c) County superintendents who operate pregnant minors programs
for the 1979-80 fiscal year shall continue to operate pregnant minors
programs in the 1980-81 fiscal year and each fiscal year thereafter,
unless the program is transferred by mutual agreement to another
local education agency, or unless the county superintendent
demonstrates that programs and services for pregnant minors, such as
continuation school, home instruction, or independent instruction,
are available from other local education agencies in the county and
the local education agencies agree to offer those programs and
services, pursuant to pregnant minors program rules and regulations
developed by the Superintendent of Public Instruction.
(d) County superintendents who did not operate pregnant minors
programs in the 1979-80 fiscal year may apply to the Superintendent
of Public Instruction for approval to operate such programs. The
revenue limit adjustment for the program shall be the statewide
average amount for the then fiscal current year as computed pursuant
to subdivision (a) of Section 42241.5.
(e) Funds received for average daily attendance in pregnant minors
programs shall be expended on such programs.
(f) The Superintendent of Public Instruction shall adopt rules and
regulations for the effective administration of pregnant minors
programs.
2551.3. (a) For the 1979-80 fiscal year and each fiscal year
thereafter, the Superintendent of Public Instruction shall make the
following computations to determine the state aid to be allocated for
pregnant minors programs operated by county superintendents of
schools:
(1) The Superintendent of Public Instruction shall determine
expenditures made by the county office for the 1979-80 fiscal year
and shall divide such amount by the average daily attendance in such
program for the 1979-80 fiscal year.
(2) For the 1980-81 fiscal year, the quotient computed pursuant to
paragraph (1) shall be increased by 9 percent, and shall be
cumulatively increased in each fiscal year thereafter by the average
inflation allowance applied to unified school district revenue
limits, except that there shall be no inflation adjustment after the
1998-99 fiscal year.
(3) The amount computed pursuant to paragraph (2) shall be
multiplied by the average daily attendance in pregnant minors
programs for the then current fiscal year.
(b) The product computed pursuant to paragraph (3) of subdivision
(a) shall be added to the sum computed pursuant to subdivision (a) of
Section 2558.
(c) The funding provided by this section shall be for the purposes
of subdivision (b) of Section 54749.5 and shall not be adjusted for
inflation.
2553. For major capital outlay projects or major repair or
replacement projects, which cannot be funded by other revenue
sources, county superintendents of schools shall be eligible for such
funds in the same manner as specified by law for school districts.
Any funds apportioned to the county superintendent pursuant to this
section shall be restricted to the purposes of this section.
2554. In each fiscal year, beginning with fiscal year 1979-80, for
tuition for students attending schools in adjoining states, the
Superintendent of Public Instruction shall apportion an amount to
each county superintendent sufficient to pay the amounts required or
allowed to be paid pursuant to Sections 2002 to 2006, inclusive.
2555. Beginning July 1, 1979, the Superintendent of Public
Instruction shall apportion an amount to each county superintendent
sufficient for payments required pursuant to any school building aid
law previously funded by a tax levied pursuant to Section 2503.
2556. For the purposes of the allocation of property tax revenues
for the 1979-80 fiscal year and each fiscal year thereafter pursuant
to Part 0.5 (commencing with Section 95) of Division 1 of the Revenue
and Taxation Code, property tax revenues received for the 1977-78
fiscal year pursuant to Sections 41203 and 84203 of the Education
Code, or for the 1978-79 fiscal year pursuant to Section 2 of Chapter
51, Statutes of 1979, shall be deemed to be property tax revenues
received by the county superintendent of schools.
2557. (a) For each fiscal year, the prior year revenue limits per
average daily attendance, class, or instructional hour, determined in
Section 2550, and the prior year total revenue limits determined in
Section 2551 shall be increased by a percentage equal to the
percentage increase applied to the statewide average revenue limit
for unified school districts for the then current fiscal year, except
for the 1981-82 fiscal year, the increase shall not exceed 7.2
percent, and for the 1983-84 fiscal year, the increase shall be 8
percent. The resulting amounts shall then be multiplied by the
estimated number of classes, units of average daily attendance,
instructional hour, or pupils receiving special education services,
as appropriate for the then current fiscal year.
(b) Notwithstanding subdivision (a), the inflation allowance for
the 1982-83 fiscal year shall be reduced by one-fourth of the amount
otherwise prescribed by subdivision (a), as specified in subdivision
(m) of Section 42238, except to the extent a greater allowance may be
funded by funds provided by the Budget Act of 1982. The inflation
allowance for each year following the 1982-83 fiscal year shall be
computed as if any reduction made pursuant to this subdivision had
not been made.
2557.5. (a) For the 1987-88 fiscal year, and each fiscal year
thereafter, the revenue limit of any county superintendent of schools
authorized pursuant to Section 2551, as that section read on January
1, 1999, may be increased by an amount sufficient to provide
additional revenue equal to the expenditure estimated to be incurred
by the county superintendent of schools in the budget year in
complying with the following provisions of the Unemployment Insurance
Code: Sections 605 and 803, Article 6 (commencing with Section 821)
of Chapter 3 of Part 1 of Division 1, or Article 3 (commencing with
Section 976) of Chapter 4 of Part 1 of Division 1, less the actual
expenditures incurred by the county superintendent of schools in the
1975-76 fiscal year in complying with the following provisions of the
Unemployment Insurance Code: Article 6 (commencing with Section 821)
of Chapter 3 of Part 1 of Division 1 and former Section 605.2.
(b) The increase in revenue limit provided in subdivision (a)
shall be adjusted annually, including plus or minus adjustments for
under- or over-estimating expenditures used in determining the
increase in revenue limit provided by subdivision (a) in the previous
fiscal year.
(c) (1) For the 1994-95 to 2002-03 fiscal years, inclusive, the
amount of the increase computed pursuant to this section may not be
adjusted by the deficit factor applied to the revenue limit of each
county superintendent of schools pursuant to Section 2558.45.
(2) For the 2003-04 fiscal year and each fiscal year thereafter,
the revenue limit reduction specified in Section 2558.46 may not be
applied to the adjustment computed pursuant to this section.
(d) Expenditures for employees of charter schools funded pursuant
to Article 2 (commencing with Section 47633) of Chapter 6 of Part
26.8 are excluded from the calculations set forth in this section.
2558. Notwithstanding any other law, for the 1979-80 fiscal year
and each fiscal year thereafter, the Superintendent of Public
Instruction shall apportion state aid to county superintendents of
schools pursuant to this section.
(a) The Superintendent of Public Instruction shall total the
amounts computed for the fiscal year pursuant to Sections 2550,
2551.3, 2554, 2555, and 2557 and Section 2551, as that section read
on January 1, 1999. For the 1979-80 fiscal year and for purposes of
calculating the 1979-80 fiscal year base amounts in succeeding fiscal
years, the amounts in Sections 2550, 2551, 2552, 2554, 2555, and
2557, as they read in the 1979-80 fiscal year, shall be multiplied by
a factor of 0.994. For the 1981-82 fiscal year and for purposes of
calculating the 1981-82 fiscal year base amounts in succeeding fiscal
years, the amount in this subdivision shall be multiplied by a
factor of 0.97.
(b) For the 1995-96 fiscal year and each fiscal year thereafter,
the county superintendent of schools shall adjust the total revenue
limit computed pursuant to this section by the amount of increased or
decreased employer contributions to the Public Employees' Retirement
System resulting from the enactment of Chapter 330 of the Statutes
of 1982, adjusted for any changes in those contributions resulting
from subsequent changes in employer contribution rates, excluding
rate changes due to the direct transfer of the state-mandated portion
of the employer contributions to the Public Employees' Retirement
System through the current fiscal year. The adjustment shall be
calculated for each county superintendent of schools as follows:
(1) Determine the amount of employer contributions that would have
been made in the current fiscal year if the applicable Public
Employees' Retirement System employee contribution rate in effect
immediately prior to the enactment of Chapter 330 of the Statutes of
1982 were in effect during the current fiscal year.
(2) Determine the actual amount of employer contributions made to
the Public Employees' Retirement System in the current fiscal year.
(3) If the amount determined in paragraph (1) is greater than the
amount determined in paragraph (2), the total revenue limit computed
pursuant to this part for that county superintendent of schools shall
be decreased by the amount of the difference between those
paragraphs; or if the amount determined in paragraph (1) is less than
the amount determined in paragraph (2), the total revenue limit for
that county superintendent of schools shall be increased by the
amount of the difference between those paragraphs.
(4) For the purposes of this subdivision, employer contributions
to the Public Employees' Retirement System for any of the following
positions shall be excluded from the calculation specified above:
(A) Positions or portions of positions supported by federal funds
that are subject to supplanting restrictions.
(B) Positions supported by funds received pursuant to paragraph
(1) of subdivision (a) of Section 54203.
(C) Positions supported, to the extent of employers' contributions
not exceeding twenty-five thousand dollars ($25,000) by any single
educational agency, from a non-General Fund revenue source determined
to be properly excludable from this subdivision by the
Superintendent of Public Instruction with the approval of the
Director of Finance. Commencing in the 2002-03 fiscal year, only
positions supported from a non-General Fund revenue source determined
to be properly excludable as identified for a particular local
education agency or pursuant to a blanket waiver by the
Superintendent of Public Instruction and the Director of Finance,
prior to the 2002-03 fiscal year, may be excluded pursuant to this
paragraph.
(5) For accounting purposes, any reduction to county office of
education revenue limits made by this subdivision may be reflected as
an expenditure from appropriate sources of revenue as directed by
the Superintendent of Public Instruction.
(6) The amount of the increase or decrease to the revenue limits
of county superintendents of schools made by this subdivision for the
1995-96 to 2001-02 fiscal years, inclusive, may not be adjusted by
the deficit factor applied to the revenue limit of each county
superintendent of schools pursuant to Section 2558.45.
(7) For the 2003-04 fiscal year and any fiscal year thereafter,
the revenue limit reduction specified in Section 2558.46 may not be
applied to the amount of the increase or decrease to the revenue
limits of each county superintendent of schools computed pursuant to
paragraph (3).
(c) The Superintendent of Public Instruction shall also subtract
from the amount determined in subdivision (a) the sum of: (1) local
property tax revenues received pursuant to Section 2573 in the then
current fiscal year, and tax revenues received pursuant to Section
2556 in the then current fiscal year, (2) state and federal
categorical aid for the fiscal year, (3) district contributions
pursuant to Section 52321 for the fiscal year, and other applicable
local contributions and revenues, (4) any amounts that the county
superintendent of schools was required to maintain as restricted and
not available for expenditure in the 1978-79 fiscal year as specified
in the second paragraph of subdivision (c) of Section 6 of Chapter
292 of the Statutes of 1978, as amended by Chapter 51 of the Statutes
of 1979, and (5) the amount received pursuant to subparagraph (C) of
paragraph (3) of subdivision (a) of Section 33607.5 of the Health
and Safety Code that is considered property taxes pursuant to that
section.
(d) The remainder computed in subdivision (c) shall be distributed
in the same manner as state aid to school districts from funds
appropriated to Section A of the State School Fund.
(e) If the remainder determined pursuant to subdivision (c) is a
negative amount, no state aid shall be distributed to that county
superintendent of schools pursuant to subdivision (d), and an amount
of funds of that county superintendent equal to that negative amount
shall be deemed restricted and not available for expenditure during
the current fiscal year. In the next fiscal year, that amount shall
be considered local property tax revenue for purposes of the
operation of paragraph (1) of subdivision (c).
(f) The calculations set forth in paragraphs (1) to (3),
inclusive, of subdivision (b) exclude employer contributions for
employees of charter schools funded pursuant to Article 2 (commencing
with Section 47633) of Chapter 6 of Part 26.8.
2558.1. For the 1986-87 fiscal year and each fiscal year
thereafter, the apportionment computed pursuant to subdivision (d) of
Section 2558 shall be increased by the amount reported by the
Teachers' Retirement Board for that county office of education under
Section 23400.3. This additional amount shall be increased annually
by the amount of the inflation allowance computed under Section 2557.
2558.2. (a) The Superintendent of Public Instruction shall use the
revenue limit per unit of average daily attendance of the largest
unified school district in the county to determine the revenue limits
per unit of average daily attendance for county superintendents who
provide education for homeless children pursuant to subdivision (c)
of Section 1982.
(b) The county superintendent shall certify to the Superintendent
of Public Instruction that no school district in the county is also
claiming average daily attendance for those pupils.
(c) State apportionments to county superintendents for the
provision of education services to homeless children shall be
restricted to expenditure on education services to homeless children
and county administrative expenses related thereto.
2558.3. Unless the Budget Act specifically states otherwise,
whenever the Budget Act requires the county superintendent to reduce
revenue limits to reflect decreased employer contributions to the
Public Employee's Retirement System, in addition to any other
exclusions specified in the Budget Act, the calculation of the
reduction shall exclude any increased contribution imposed pursuant
to Section 20750.98 of the Government Code.
2558.4. For the purposes of this article, the revenue limit for the
1993-94 fiscal year for each county superintendent of schools
determined pursuant to this article and adjusted pursuant to Section
2558.6 shall be reduced by a 9.77 percent deficit factor.
2558.45. For the purposes of this article the revenue limit of each
county superintendent of schools shall be reduced by a deficit
factor, as follows:
(a) (1) The revenue limit for the 1994-95 fiscal year for each
county superintendent of schools determined pursuant to this article
shall be reduced by a 12.59 percent deficit factor.
(2) The revenue limit for the 1995-96 fiscal year determined
pursuant to this article for each county superintendent of schools
shall be reduced by an 11.70 percent deficit factor.
(3) The revenue limit for the 1996-97 and 1997-98 fiscal years
determined pursuant to this article for each county superintendent of
schools shall be reduced by an 11.547 percent deficit factor, as
adjusted pursuant to Section 42238.41.
(4) The revenue limit for the 1999-2000 fiscal year determined
pursuant to this article for each county superintendent of schools
shall be reduced by a 8.628 percent deficit factor.
(b) (1) The revenue limit for each county superintendent of
schools for the 1994-95 fiscal year shall be determined as if the
revenue limit for each county superintendent of schools had been
determined for the 1993-94 fiscal year without being reduced by the
deficit factor required pursuant to Section 2558.4.
(2) When computing the revenue limit for each county
superintendent of schools for the 1995-96 or any subsequent fiscal
year pursuant to this article, the revenue limit shall be determined
as if the revenue limit for each county superintendent of schools had
been determined for the previous fiscal year without being reduced
by the deficit factor specified in this section.
2558.46. (a) (1) For the 2003-04 fiscal year, the revenue limit for
each county superintendent of schools determined pursuant to this
article shall be reduced by a 1.195 percent deficit factor.
(2) For the 2004-05 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by a 0.323 percent deficit factor.
(3) For the 2003-04 and 2004-05 fiscal years, the revenue limit
for each county superintendent of schools determined pursuant to this
article shall be reduced further by a 1.826 percent deficit factor.
(4) For the 2005-06 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced further by a 0.898 percent deficit factor.
(5) For the 2008-09 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by a 7.839 percent deficit factor.
(6) For the 2009-10 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by an 18.621 percent deficit factor.
(7) For the 2010-11 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by an 18.250 percent deficit factor.
(b) In computing the revenue limit for each county superintendent
of schools for the 2006-07 fiscal year pursuant to this article, the
revenue limit shall be determined as if the revenue limit for that
county superintendent of schools had been determined for the 2003-04,
2004-05, and 2005-06 fiscal years without being reduced by the
deficit factors specified in subdivision (a).
(c) In computing the revenue limit for each county superintendent
of schools for the 2010-11 fiscal year pursuant to this article, the
revenue limit shall be determined as if the revenue limit for that
county superintendent of schools had been determined for the 2009-10
fiscal year without being reduced by the deficit factors specified in
subdivision (a).
(d) In computing the revenue limit for each county superintendent
of schools for the 2011-12 fiscal year pursuant to this article, the
revenue limit shall be determined as if the revenue limit for that
county superintendent of schools had been determined for the 2010-11
fiscal year without being reduced by the deficit factors specified in
subdivision (a).
2558.5. Except as provided in Section 2559, for the 1981-82 fiscal
year and each fiscal year thereafter, revenues received pursuant to
Section 2558, and any ending balances from the prior fiscal year from
state or local revenues, may be used by the county superintendent
for any of the programs operated by the county office.
2558.6. Notwithstanding any other provision of law, for the 1994-95
fiscal year the county superintendent of schools shall reduce the
total revenue limit computed pursuant to Section 2558 of the
Education Code by the amount of the decreased employer contributions
to the Public Employees' Retirement System resulting from the
enactment of Chapter 330 of the Statutes of 1982, adjusted for any
changes in those contributions resulting from subsequent changes in
employer contribution rates, excluding rate changes due to the direct
transfer of the state-mandated portion of the employer contributions
to the Public Employees' Retirement System, through the 1994-95
fiscal year. The reduction shall be calculated for each county
superintendent of schools as follows:
(a) Determine the amount of employer contributions that would have
been made in the 1994-95 fiscal year if the applicable Public
Employees' Retirement System employer contribution rate in effect
immediately prior to the enactment of Chapter 330 of the Statutes of
1982 were in effect during the 1994-95 fiscal year.
(b) Subtract from the amount determined in subdivision (a) the
actual amount of employer contributions made to the Public Employees'
Retirement System in the 1994-95 fiscal year.
(c) For the purposes of this section, employer contributions to
the Public Employees' Retirement System for any of the following
positions shall be excluded from the calculation specified above:
(1) Positions or portions of positions supported by federal funds
that are subject to supplanting restrictions.
(2) Positions supported by funds received pursuant to Section
42243.6 of the Education Code.
(3) Positions supported, to the extent of employer contributions
not exceeding twenty-five thousand dollars ($25,000) by any single
educational agency, from a non-General Fund revenue source determined
to be properly excludable from this section by the Superintendent of
Public Instruction with the approval of the Director of Finance.
(d) For accounting purposes, the reduction made by this provision
may be reflected as an expenditure from appropriate sources of
revenue as directed by the Superintendent of Public Instruction.
(e) The amount of the reduction made by this section shall not be
adjusted by the deficit factor calculated pursuant to Section
2558.45.
It is the intent of the Legislature to make adjustments to county
office of education revenue limits for the 1994-95 fiscal year to
reflect savings that these county offices of education will realize
in the contributions to the Public Employees' Retirement System due
to a reduced contribution rate for the 1994-95 fiscal year.
2550. For each fiscal year, the Superintendent shall make the
following computations to determine the amount to be allocated for
direct services and other purposes provided by county superintendents
of schools:
(a) For programs operated pursuant to subdivision (a) of Section
14054, the Superintendent shall:
(1) Determine the allowances that county superintendents received
per unit of average daily attendance in the prior fiscal year. The
Superintendent shall increase each amount by a percentage equal to
the inflation allowance calculated for the current fiscal year
pursuant to Section 2557.
(2) Multiply each amount determined in paragraph (1) by the actual
number of units of average daily attendance in the prior fiscal year
for programs maintained by each county superintendent. For purposes
of this paragraph, the number of units of average daily attendance
shall include only units generated by elementary districts with less
than 901 units of average daily attendance, high school districts
with less than 301 units of average daily attendance, and unified
school districts with less than 1,501 units of average daily
attendance within each county superintendent's jurisdiction.
(b) For programs operated pursuant to subdivision (b) of Section
14054, the Superintendent shall:
(1) (A) For the 1999-2000 fiscal year, determine the rate per unit
of average daily attendance calculated for each county office of
education pursuant to subdivision (b) of Section 2567 and increase
each rate by a percentage equal to the inflation allowance calculated
in Section 2557.
(B) For the 2000-01 fiscal year, determine the rate per unit of
average daily attendance calculated for each county office of
education pursuant to subdivision (b) of Section 2568 and increase
each rate by a percentage equal to the inflation allowance calculated
in Section 2557.
(C) For the 2001-02 fiscal year and each fiscal year thereafter,
determine the allowances that county superintendents received per
unit of average daily attendance in the prior fiscal year. The
Superintendent of Public Instruction shall increase each amount by a
percentage equal to the inflation allowance calculated for the
current fiscal year pursuant to Section 2557.
(2) (A) Multiply each amount determined in paragraph (1) by the
units of average daily attendance in the current fiscal year for
programs for kindergarten and grades 1 to 12, inclusive, maintained
by each county superintendent. For the purposes of this paragraph,
average daily attendance shall include only the total units of
average daily attendance credited to all elementary, high school, and
unified school districts within each county superintendent's
jurisdiction and to the county superintendent.
(B) For purposes of this paragraph, in each of the 2008-09,
2009-10, 2010-11, 2011-12, and 2012-13 fiscal years, the units of
average daily attendance in each of those fiscal years for programs
for kindergarten and grades 1 to 12, inclusive, maintained by each
county superintendent shall include the same amount of average daily
attendance for classes for adults and regional occupational centers
and programs used in the calculation pursuant to this subdivision for
the 2007-08 fiscal year.
2550.1. (a) Commencing with the 2002-03 fiscal year, and each
fiscal year thereafter, for juvenile court school programs operated
by county superintendents of schools pursuant to Article 2.5
(commencing with Section 48645) of Chapter 4 of Part 27 and for
county community school programs operated by county superintendents
of schools pursuant to Chapter 6.5 (commencing with Section 1980) of
Part 2, the Superintendent of Public Instruction shall make the
following computations:
(1) Apply an inflation adjustment equal to the percentage increase
applied to the statewide average revenue limit for school districts
pursuant to Section 42238.1, multiplied by the revenue limits of the
prior fiscal year for each juvenile court school program and for each
county community school program, including programs with average
daily attendance for pupils enrolled pursuant to subdivision (c) of
Section 1981 that exceeds the average daily attendance claimed in the
1991-92 fiscal year.
(2) Multiply the revenue limits per unit of average daily
attendance computed in paragraph (1) by the number of units of
average daily attendance for each juvenile court school program and
county community school program operated in that same fiscal year.
(b) Cost-of-living adjustments to revenue limits per unit average
daily attendance in juvenile court school and county community school
programs operated by county superintendents of schools shall be
computed pursuant to paragraph (1) of subdivision (a) in fiscal years
in which appropriations are provided for that purpose.
2550.2. The Superintendent of Public Instruction shall make the
following computations to determine the revenue limits for juvenile
court school programs operated by county superintendents of schools
pursuant to Article 2.5 (commencing with Section 48645) of Chapter 4
of Part 27:
(a) For the 1985-86 fiscal year and each fiscal year thereafter,
add to the prior fiscal year revenue limit per unit of average daily
attendance for juvenile court school programs all of the following
amounts:
(1) An equalization adjustment for revenue limits per unit of
average daily attendance that in the 1988-89 fiscal year were below
the statewide average for that fiscal year, computed as follows:
(A) Subtract the county's 1988-89 fiscal year revenue limit per
unit of average daily attendance from the statewide average revenue
limit for juvenile court school programs for the 1988-89 fiscal year.
(B) Notwithstanding subdivision (c), for the 1989-90 fiscal year,
the amount calculated pursuant to subparagraph (A).
(2) An inflation adjustment equal to the percentage increase
applied to the statewide average revenue limit for school districts
multiplied by the statewide average revenue limit for juvenile court
school programs for the prior fiscal year.
(b) The Superintendent of Public Instruction shall multiply the
revenue limit per unit of average daily attendance computed in
subdivision (a) by the number of units of average daily attendance
for county juvenile court school programs for the current fiscal
year.
(c) In no event shall the amount computed pursuant to paragraph
(1) of subdivision (a) exceed the amount computed pursuant to
paragraph (2) of subdivision (a).
(d) As a condition of receiving an equalization adjustment
pursuant to paragraph (1) of subdivision (a), the county
superintendent of schools shall certify to the Superintendent of
Public Instruction that all the funds received pursuant to this
section are expended solely for purposes of operating juvenile court
school programs pursuant to Article 2.5 (commencing with Section
48645) of Chapter 4 of Part 27 or of serving pupils enrolled in
community schools pursuant to subdivision (c) of Section 1981.
(e) In any fiscal year in which Section 2550.1 is operative, this
section shall be inoperative.
2550.3. Each county superintendent of schools, as a condition of
apportionment, shall report separately to the Superintendent of
Public Instruction, not later than May 1, 1998, and September 1,
1998, respectively, what portions of attendance in the schools and
classes maintained by the county superintendent that was reported for
each of the 1996-97 and 1997-98 school years pursuant to Section
41601 consisted of absences excused pursuant to subdivision (b) of
Section 46010 and to Section 46015, as those sections read on July 1,
1996.
Each report shall be prepared in accordance with instructions and
on forms prescribed by the Superintendent of Public Instruction.
2550.4. (a) Effective July 1, 1998, the Superintendent of Public
Instruction shall make one-time adjustments to the revenue limits per
unit of average daily attendance of each county office of education
for those programs which, prior to July 1, 1998, were authorized in
Section 46010 as it read on July 1, 1996, to include certain absences
in reports of attendance made pursuant to Section 41601. Those
one-time adjustments shall apply for the 1998-99 fiscal year, and for
each fiscal year thereafter, but not for any year prior to 1998-99,
and shall be accomplished by revision of the prior fiscal year
revenue limits per unit of average daily attendance calculated for
those programs, as follows:
(1) Determine revised revenue limits per unit of average daily
attendance for the 1996-97 fiscal year for each of the programs. Each
revised revenue limit per unit of average daily attendance shall
equal funding received for the program for the 1996-97 fiscal year
that is directly attributable to the original revenue limit per unit
of average daily attendance, divided by the attendance, excluding
absences excused pursuant to subdivision (b) of Section 46010 as it
read on July 1, 1996, reported pursuant to Section 41601 for that
program in the 1996-97 fiscal year.
(2) For the 1996-97 and 1997-98 fiscal years, recalculate the
revenue limits per unit of average daily attendance for each program
to reflect the revision in the revenue limits per unit of average
daily attendance determined pursuant to paragraph (1).
(3) The calculation made pursuant to paragraph (2) shall not be
used for apportionment purposes for either of those years or for
adjustments for those years.
(b) If any county superintendent of schools demonstrates to the
satisfaction of the Superintendent of Public Instruction that,
because of extraordinary circumstances beyond the control of the
county office of education, the amount of absences excused in one or
more county office programs in fiscal year 1996-97 pursuant to
subdivision (b) of Section 46010 as it read on July 1, 1996, was
significantly lower than it would ordinarily have been in comparison
to the amount of actual attendance in fiscal year 1996-97, the
Superintendent of Public Instruction shall make a compensating
adjustment, consistent with the provisions of Section 2 of the
Education Code, in the calculation set forth in this section.
2550.5. (a) For each fiscal year to which Section 2550.6 applies,
revenue limit increases calculated pursuant to subdivisions (b) to
(f), inclusive, of Section 2550.6 and revenue limit increases made
pursuant to Section 2550.7 shall be funded from the amounts available
for the inflation adjustment calculated pursuant to paragraph (2) of
subdivision (a) of Section 2550.2. Those amounts shall be allocated
as set forth in this section.
(b) The revenue limit increases calculated pursuant to
subdivisions (b) to (f), inclusive, of Section 2550.6 shall be funded
as follows:
(1) The revenue limit increases shall be funded from the funds
derived from any amounts available for the inflation adjustment
calculated pursuant to paragraph (2) of subdivision (a) of Section
2550.2.
(2) If no funds from the inflation adjustment are available, or if
the funds available for the inflation adjustment are not sufficient
to fully fund the revenue limit increases, the Superintendent of
Public Instruction shall reduce the revenue limit increases for the
fiscal year in which the funds are insufficient on a pro rata basis.
(c) In the first fiscal year that the funds that are available for
the inflation adjustment calculated pursuant to paragraph (2) of
subdivision (a) of Section 2550.2 exceed the amount needed to fully
fund the revenue limit increases calculated pursuant to subdivisions
(b) to (f), inclusive, of Section 2550.6, the Superintendent of
Public Instruction shall, from those excess funds, allocate the
amounts necessary to increase the revenue limits of county
superintendents of schools pursuant to Section 2550.7. If those funds
are not sufficient to fully fund the revenue limit increases
described in Section 2550.7, the Superintendent of Public Instruction
shall make allocations for those revenue limit increases on a pro
rata basis. The Superintendent of Public Instruction shall, in each
subsequent fiscal year that those excess funds are available,
continue to allocate funds for the purposes of Section 2550.7 until
the revenue limits are increased to the level contemplated by that
section.
(d) If after making the allocation described in subdivision (c)
excess funds are available, the Superintendent of Public Instruction
shall, for the purpose of making an inflation adjustment, allocate
those funds in a uniform amount per unit of average daily attendance
for each school receiving a revenue limit increase pursuant to the
relevant subdivision of subdivision (b), (c), (d), (e), or (f) of
Section 2550.6, with the uniform amount per unit of average daily
attendance reduced as necessary and the amount thereby saved
allocated to any school that does not receive a revenue limit
increase pursuant to the relevant subdivision (b), (c), (d), (e), or
(f) of Section 2550.6 to ensure that it has a funding level per unit
of average daily attendance in the then current fiscal year that is
not less than the highest funding level per unit of average daily
attendance in the then current fiscal year for schools that receive a
revenue limit increase pursuant to the relevant subdivision (b),
(c), (d), (e), or (f) of Section 2550.6.
(e) If in the 2000-01 fiscal year there are not sufficient funds
available to fully fund revenue limits for schools subject to Section
2550.6 at the level calculated pursuant to subdivision (f) of
Section 2550.6, then the Superintendent of Public Instruction shall
continue to equalize revenue limits per unit of average daily
attendance for those schools in a manner consistent with Section
2550.6 in the 2001-02 fiscal year, and in any subsequent fiscal year,
as necessary, and consistent with subdivision (f) of Section 2550.6.
(f) The equalization of revenue limits per unit of average daily
attendance pursuant to Section 2550.6 shall be complete in the fiscal
year in which the revenue limit per unit of average daily
attendance, as computed pursuant to Section 2550.6, for each school
subject to this section is within the following range:
(1) Not less than the statewide average revenue limit per unit of
average daily attendance for pupils enrolled in schools for the prior
fiscal year multiplied by the inflation adjustment computed pursuant
to paragraph (2) of subdivision (a) of Section 2550.2 for the
current fiscal year.
(2) Not more than the product calculated in paragraph (1)
multiplied by 1.15.
(g) For the purpose of this section, "school" or "schools" means
juvenile court schools operated by a county superintendent of schools
pursuant to Article 2.5 (commencing with Section 48645) of Chapter 4
of Part 27, and county community schools described in subdivision
(c) of Section 1981, that are subject to Section 2550.6.
(h) In any fiscal year in which Section 2550.1 is operative, this
section shall be inoperative.
2550.6. The revenue limit per unit of average daily attendance for
each juvenile court school operated by a county superintendent of
schools pursuant to Article 2.5 (commencing with Section 48645) of
Chapter 4 of Part 27 and each county community school described in
subdivision (c) of Section 1981 shall be subject to the following
equalization adjustments:
(a) For the purposes of determining the revenue limit per unit of
average daily attendance, make the following computations:
For the 1996-97 fiscal year, compute the statewide average revenue
limit per unit of average daily attendance calculated pursuant to
Section 2550.2 for the 1995-96 fiscal year for pupils enrolled in
juvenile court schools pursuant to Article 2.5 (commencing with
Section 48645) of Chapter 4 of Part 27 and for pupils enrolled in
county community schools pursuant to subdivision (c) of Section 1981,
as that section existed on June 30, 1996.
(b) If the revenue limit per unit of average daily attendance for
the 1995-96 fiscal year determined pursuant to Section 2550.2 for the
county superintendent of schools is less than the amount determined
in subdivision (a), make the following computations:
(1) From the amount determined in subdivision (a), subtract the
revenue limit per unit of average daily attendance for the 1995-96
fiscal year determined pursuant to Section 2550.2.
(2) Multiply the amount determined pursuant to paragraph (1) by
0.20.
(3) Add the amount determined in paragraph (2) to the revenue
limit per unit of average daily attendance determined for the 1995-96
fiscal year.
(4) Add the amount determined in paragraph (3) to the inflation
adjustment, if any, provided for the 1996-97 fiscal year pursuant to
subdivision (d) of Section 2550.5. The amount of the sum is the
revenue limit per unit of average daily attendance for the 1996-97
fiscal year for juvenile court schools and county community schools
subject to this subdivision.
(c) The revenue limit per unit of average daily attendance for the
1997-98 fiscal year for each county superintendent of schools
subject to subdivision (b) shall be determined as follows:
(1) Increase the amount determined in subdivision (a) by the
inflation adjustment for the 1996-97 fiscal year as determined in
paragraph (2) of subdivision (a) of Section 2550.2.
(2) If the revenue limit per unit of average daily attendance
calculated pursuant to paragraph (4) of subdivision (b) is less than
the amount determined pursuant to paragraph (1), make the following
computation:
(A) From the amount calculated pursuant to paragraph (1) subtract
the revenue limit per unit of average daily attendance calculated
pursuant to paragraph (4) of subdivision (b).
(B) Multiply the amount determined in subparagraph (A) by 0.25.
(C) Add the amount determined in subparagraph (B) to the revenue
limit per unit of average daily attendance calculated pursuant to
paragraph (4) of subdivision (b) as increased by the inflation
adjustment, if any, provided for the 1997-98 fiscal year pursuant to
subdivision (d) of Section 2550.5. The amount of this sum is the
revenue limit per unit of average daily attendance for the 1997-98
fiscal year for juvenile court schools and county community schools
subject to this subdivision.
(d) The revenue limit per unit of average daily attendance for the
1998-99 fiscal year for each county superintendent of schools
subject to subdivision (c) shall be determined as follows:
(1) Increase the amount determined in paragraph (1) of subdivision
(c) by the inflation adjustment for the 1997-98 fiscal year as
determined in paragraph (2) of subdivision (a) of Section 2550.2.
(2) If the revenue limit per unit of average daily attendance
calculated pursuant to subparagraph (C) of paragraph (2) of
subdivision (c) is less than the amount determined pursuant to
paragraph (1), make the following computation:
(A) From the amount calculated pursuant to paragraph (1) subtract
the revenue limit per unit of average daily attendance calculated
pursuant to subparagraph (C) of paragraph (2) of subdivision (c).
(B) Multiply the amount determined in subparagraph (A) by 0.33.
(C) Add the amount determined in subparagraph (B) to the revenue
limit per unit of average daily attendance calculated pursuant to
subparagraph (C) of paragraph (2) of subdivision (c) as increased by
the inflation adjustment, if any, provided for the 1998-99 fiscal
year pursuant to subdivision (d) of Section 2550.5. The amount of
this sum is the revenue limit per unit of average daily attendance
for the 1998-99 fiscal year for juvenile court schools and county
community schools subject to this subdivision.
(e) The revenue limit per unit of average daily attendance for the
1999-2000 fiscal year for each county superintendent of schools
subject to subdivision (d) shall be the amount determined as follows:
(1) Increase the amount determined in paragraph (1) of subdivision
(d) by the inflation adjustment for the 1998-99 fiscal year as
determined in paragraph (2) of subdivision (a) of Section 2550.2.
(2) If the revenue limit per unit of average daily attendance
calculated pursuant to subparagraph (C) of paragraph (2) of
subdivision (d) is less than the amount determined pursuant to
paragraph (1), make the following computation:
(A) From the amount calculated pursuant to paragraph (1) subtract
the revenue limit per unit of average daily attendance calculated
pursuant to subparagraph (C) of paragraph (2) of subdivision (d).
(B) Multiply the amount determined in subparagraph (A) by 0.5.
(C) Add the amount determined in subparagraph (B) to the revenue
limit per unit of average daily attendance calculated pursuant to
subparagraph (C) of paragraph (2) of subdivision (d) as increased by
the inflation adjustment, if any, provided for the 1999-2000 fiscal
year pursuant to subdivision (d) of Section 2550.5. The amount of
this sum is the revenue limit per unit of average daily attendance
for the 1999-2000 fiscal year for juvenile court schools and county
community schools subject to this subdivision.
(f) The revenue limit per unit of average daily attendance for the
2000-01 fiscal year for each county superintendent of schools
subject to subdivision (e) shall be the amount determined in
subdivision (a) as adjusted for inflation in the 1996-97, 1997-98,
1998-99, 1999-2000, and 2000-01 fiscal years pursuant to paragraph
(2) of subdivision (a) of Section 2550.2.
(g) In any fiscal year in which Section 2550.1 is operative this
section shall be inoperative.
2550.7. The Superintendent of Public Instruction shall apportion
funds for each unit of average daily attendance in county community
school programs operated by a county superintendent of schools for
pupils enrolled therein pursuant to subdivision (a), (b), (c), or (d)
of Section 1981 if the county superintendent of schools claims an
annual county community school average daily attendance of 20 or
less, at the revenue limit per unit of average daily attendance
provided for in subdivision (b) of Section 1982.
2551.3. (a) For the 1979-80 fiscal year and each fiscal year
thereafter, the Superintendent of Public Instruction shall make the
following computations to determine the state aid to be allocated for
pregnant minors programs operated by county superintendents of
schools:
(1) The Superintendent of Public Instruction shall determine
expenditures made by the county office for the 1979-80 fiscal year
and shall divide such amount by the average daily attendance in such
program for the 1979-80 fiscal year.
(2) For the 1980-81 fiscal year, the quotient computed pursuant to
paragraph (1) shall be increased by 9 percent, and shall be
cumulatively increased in each fiscal year thereafter by the average
inflation allowance applied to unified school district revenue
limits.
(3) The amount computed pursuant to paragraph (2) shall be
multiplied by the average daily attendance in pregnant minors
programs for the then current fiscal year.
(b) The product computed pursuant to paragraph (3) of subdivision
(a) shall be added to the sum computed pursuant to subdivision (a) of
Section 2558.
(c) County superintendents who operate pregnant minors programs
for the 1979-80 fiscal year shall continue to operate pregnant minors
programs in the 1980-81 fiscal year and each fiscal year thereafter,
unless the program is transferred by mutual agreement to another
local education agency, or unless the county superintendent
demonstrates that programs and services for pregnant minors, such as
continuation school, home instruction, or independent instruction,
are available from other local education agencies in the county and
the local education agencies agree to offer those programs and
services, pursuant to pregnant minors program rules and regulations
developed by the Superintendent of Public Instruction.
(d) County superintendents who did not operate pregnant minors
programs in the 1979-80 fiscal year may apply to the Superintendent
of Public Instruction for approval to operate such programs. The
revenue limit adjustment for the program shall be the statewide
average amount for the then fiscal current year as computed pursuant
to subdivision (a) of Section 42241.5.
(e) Funds received for average daily attendance in pregnant minors
programs shall be expended on such programs.
(f) The Superintendent of Public Instruction shall adopt rules and
regulations for the effective administration of pregnant minors
programs.
2551.3. (a) For the 1979-80 fiscal year and each fiscal year
thereafter, the Superintendent of Public Instruction shall make the
following computations to determine the state aid to be allocated for
pregnant minors programs operated by county superintendents of
schools:
(1) The Superintendent of Public Instruction shall determine
expenditures made by the county office for the 1979-80 fiscal year
and shall divide such amount by the average daily attendance in such
program for the 1979-80 fiscal year.
(2) For the 1980-81 fiscal year, the quotient computed pursuant to
paragraph (1) shall be increased by 9 percent, and shall be
cumulatively increased in each fiscal year thereafter by the average
inflation allowance applied to unified school district revenue
limits, except that there shall be no inflation adjustment after the
1998-99 fiscal year.
(3) The amount computed pursuant to paragraph (2) shall be
multiplied by the average daily attendance in pregnant minors
programs for the then current fiscal year.
(b) The product computed pursuant to paragraph (3) of subdivision
(a) shall be added to the sum computed pursuant to subdivision (a) of
Section 2558.
(c) The funding provided by this section shall be for the purposes
of subdivision (b) of Section 54749.5 and shall not be adjusted for
inflation.
2553. For major capital outlay projects or major repair or
replacement projects, which cannot be funded by other revenue
sources, county superintendents of schools shall be eligible for such
funds in the same manner as specified by law for school districts.
Any funds apportioned to the county superintendent pursuant to this
section shall be restricted to the purposes of this section.
2554. In each fiscal year, beginning with fiscal year 1979-80, for
tuition for students attending schools in adjoining states, the
Superintendent of Public Instruction shall apportion an amount to
each county superintendent sufficient to pay the amounts required or
allowed to be paid pursuant to Sections 2002 to 2006, inclusive.
2555. Beginning July 1, 1979, the Superintendent of Public
Instruction shall apportion an amount to each county superintendent
sufficient for payments required pursuant to any school building aid
law previously funded by a tax levied pursuant to Section 2503.
2556. For the purposes of the allocation of property tax revenues
for the 1979-80 fiscal year and each fiscal year thereafter pursuant
to Part 0.5 (commencing with Section 95) of Division 1 of the Revenue
and Taxation Code, property tax revenues received for the 1977-78
fiscal year pursuant to Sections 41203 and 84203 of the Education
Code, or for the 1978-79 fiscal year pursuant to Section 2 of Chapter
51, Statutes of 1979, shall be deemed to be property tax revenues
received by the county superintendent of schools.
2557. (a) For each fiscal year, the prior year revenue limits per
average daily attendance, class, or instructional hour, determined in
Section 2550, and the prior year total revenue limits determined in
Section 2551 shall be increased by a percentage equal to the
percentage increase applied to the statewide average revenue limit
for unified school districts for the then current fiscal year, except
for the 1981-82 fiscal year, the increase shall not exceed 7.2
percent, and for the 1983-84 fiscal year, the increase shall be 8
percent. The resulting amounts shall then be multiplied by the
estimated number of classes, units of average daily attendance,
instructional hour, or pupils receiving special education services,
as appropriate for the then current fiscal year.
(b) Notwithstanding subdivision (a), the inflation allowance for
the 1982-83 fiscal year shall be reduced by one-fourth of the amount
otherwise prescribed by subdivision (a), as specified in subdivision
(m) of Section 42238, except to the extent a greater allowance may be
funded by funds provided by the Budget Act of 1982. The inflation
allowance for each year following the 1982-83 fiscal year shall be
computed as if any reduction made pursuant to this subdivision had
not been made.
2557.5. (a) For the 1987-88 fiscal year, and each fiscal year
thereafter, the revenue limit of any county superintendent of schools
authorized pursuant to Section 2551, as that section read on January
1, 1999, may be increased by an amount sufficient to provide
additional revenue equal to the expenditure estimated to be incurred
by the county superintendent of schools in the budget year in
complying with the following provisions of the Unemployment Insurance
Code: Sections 605 and 803, Article 6 (commencing with Section 821)
of Chapter 3 of Part 1 of Division 1, or Article 3 (commencing with
Section 976) of Chapter 4 of Part 1 of Division 1, less the actual
expenditures incurred by the county superintendent of schools in the
1975-76 fiscal year in complying with the following provisions of the
Unemployment Insurance Code: Article 6 (commencing with Section 821)
of Chapter 3 of Part 1 of Division 1 and former Section 605.2.
(b) The increase in revenue limit provided in subdivision (a)
shall be adjusted annually, including plus or minus adjustments for
under- or over-estimating expenditures used in determining the
increase in revenue limit provided by subdivision (a) in the previous
fiscal year.
(c) (1) For the 1994-95 to 2002-03 fiscal years, inclusive, the
amount of the increase computed pursuant to this section may not be
adjusted by the deficit factor applied to the revenue limit of each
county superintendent of schools pursuant to Section 2558.45.
(2) For the 2003-04 fiscal year and each fiscal year thereafter,
the revenue limit reduction specified in Section 2558.46 may not be
applied to the adjustment computed pursuant to this section.
(d) Expenditures for employees of charter schools funded pursuant
to Article 2 (commencing with Section 47633) of Chapter 6 of Part
26.8 are excluded from the calculations set forth in this section.
2558. Notwithstanding any other law, for the 1979-80 fiscal year
and each fiscal year thereafter, the Superintendent of Public
Instruction shall apportion state aid to county superintendents of
schools pursuant to this section.
(a) The Superintendent of Public Instruction shall total the
amounts computed for the fiscal year pursuant to Sections 2550,
2551.3, 2554, 2555, and 2557 and Section 2551, as that section read
on January 1, 1999. For the 1979-80 fiscal year and for purposes of
calculating the 1979-80 fiscal year base amounts in succeeding fiscal
years, the amounts in Sections 2550, 2551, 2552, 2554, 2555, and
2557, as they read in the 1979-80 fiscal year, shall be multiplied by
a factor of 0.994. For the 1981-82 fiscal year and for purposes of
calculating the 1981-82 fiscal year base amounts in succeeding fiscal
years, the amount in this subdivision shall be multiplied by a
factor of 0.97.
(b) For the 1995-96 fiscal year and each fiscal year thereafter,
the county superintendent of schools shall adjust the total revenue
limit computed pursuant to this section by the amount of increased or
decreased employer contributions to the Public Employees' Retirement
System resulting from the enactment of Chapter 330 of the Statutes
of 1982, adjusted for any changes in those contributions resulting
from subsequent changes in employer contribution rates, excluding
rate changes due to the direct transfer of the state-mandated portion
of the employer contributions to the Public Employees' Retirement
System through the current fiscal year. The adjustment shall be
calculated for each county superintendent of schools as follows:
(1) Determine the amount of employer contributions that would have
been made in the current fiscal year if the applicable Public
Employees' Retirement System employee contribution rate in effect
immediately prior to the enactment of Chapter 330 of the Statutes of
1982 were in effect during the current fiscal year.
(2) Determine the actual amount of employer contributions made to
the Public Employees' Retirement System in the current fiscal year.
(3) If the amount determined in paragraph (1) is greater than the
amount determined in paragraph (2), the total revenue limit computed
pursuant to this part for that county superintendent of schools shall
be decreased by the amount of the difference between those
paragraphs; or if the amount determined in paragraph (1) is less than
the amount determined in paragraph (2), the total revenue limit for
that county superintendent of schools shall be increased by the
amount of the difference between those paragraphs.
(4) For the purposes of this subdivision, employer contributions
to the Public Employees' Retirement System for any of the following
positions shall be excluded from the calculation specified above:
(A) Positions or portions of positions supported by federal funds
that are subject to supplanting restrictions.
(B) Positions supported by funds received pursuant to paragraph
(1) of subdivision (a) of Section 54203.
(C) Positions supported, to the extent of employers' contributions
not exceeding twenty-five thousand dollars ($25,000) by any single
educational agency, from a non-General Fund revenue source determined
to be properly excludable from this subdivision by the
Superintendent of Public Instruction with the approval of the
Director of Finance. Commencing in the 2002-03 fiscal year, only
positions supported from a non-General Fund revenue source determined
to be properly excludable as identified for a particular local
education agency or pursuant to a blanket waiver by the
Superintendent of Public Instruction and the Director of Finance,
prior to the 2002-03 fiscal year, may be excluded pursuant to this
paragraph.
(5) For accounting purposes, any reduction to county office of
education revenue limits made by this subdivision may be reflected as
an expenditure from appropriate sources of revenue as directed by
the Superintendent of Public Instruction.
(6) The amount of the increase or decrease to the revenue limits
of county superintendents of schools made by this subdivision for the
1995-96 to 2001-02 fiscal years, inclusive, may not be adjusted by
the deficit factor applied to the revenue limit of each county
superintendent of schools pursuant to Section 2558.45.
(7) For the 2003-04 fiscal year and any fiscal year thereafter,
the revenue limit reduction specified in Section 2558.46 may not be
applied to the amount of the increase or decrease to the revenue
limits of each county superintendent of schools computed pursuant to
paragraph (3).
(c) The Superintendent of Public Instruction shall also subtract
from the amount determined in subdivision (a) the sum of: (1) local
property tax revenues received pursuant to Section 2573 in the then
current fiscal year, and tax revenues received pursuant to Section
2556 in the then current fiscal year, (2) state and federal
categorical aid for the fiscal year, (3) district contributions
pursuant to Section 52321 for the fiscal year, and other applicable
local contributions and revenues, (4) any amounts that the county
superintendent of schools was required to maintain as restricted and
not available for expenditure in the 1978-79 fiscal year as specified
in the second paragraph of subdivision (c) of Section 6 of Chapter
292 of the Statutes of 1978, as amended by Chapter 51 of the Statutes
of 1979, and (5) the amount received pursuant to subparagraph (C) of
paragraph (3) of subdivision (a) of Section 33607.5 of the Health
and Safety Code that is considered property taxes pursuant to that
section.
(d) The remainder computed in subdivision (c) shall be distributed
in the same manner as state aid to school districts from funds
appropriated to Section A of the State School Fund.
(e) If the remainder determined pursuant to subdivision (c) is a
negative amount, no state aid shall be distributed to that county
superintendent of schools pursuant to subdivision (d), and an amount
of funds of that county superintendent equal to that negative amount
shall be deemed restricted and not available for expenditure during
the current fiscal year. In the next fiscal year, that amount shall
be considered local property tax revenue for purposes of the
operation of paragraph (1) of subdivision (c).
(f) The calculations set forth in paragraphs (1) to (3),
inclusive, of subdivision (b) exclude employer contributions for
employees of charter schools funded pursuant to Article 2 (commencing
with Section 47633) of Chapter 6 of Part 26.8.
2558.1. For the 1986-87 fiscal year and each fiscal year
thereafter, the apportionment computed pursuant to subdivision (d) of
Section 2558 shall be increased by the amount reported by the
Teachers' Retirement Board for that county office of education under
Section 23400.3. This additional amount shall be increased annually
by the amount of the inflation allowance computed under Section 2557.
2558.2. (a) The Superintendent of Public Instruction shall use the
revenue limit per unit of average daily attendance of the largest
unified school district in the county to determine the revenue limits
per unit of average daily attendance for county superintendents who
provide education for homeless children pursuant to subdivision (c)
of Section 1982.
(b) The county superintendent shall certify to the Superintendent
of Public Instruction that no school district in the county is also
claiming average daily attendance for those pupils.
(c) State apportionments to county superintendents for the
provision of education services to homeless children shall be
restricted to expenditure on education services to homeless children
and county administrative expenses related thereto.
2558.3. Unless the Budget Act specifically states otherwise,
whenever the Budget Act requires the county superintendent to reduce
revenue limits to reflect decreased employer contributions to the
Public Employee's Retirement System, in addition to any other
exclusions specified in the Budget Act, the calculation of the
reduction shall exclude any increased contribution imposed pursuant
to Section 20750.98 of the Government Code.
2558.4. For the purposes of this article, the revenue limit for the
1993-94 fiscal year for each county superintendent of schools
determined pursuant to this article and adjusted pursuant to Section
2558.6 shall be reduced by a 9.77 percent deficit factor.
2558.45. For the purposes of this article the revenue limit of each
county superintendent of schools shall be reduced by a deficit
factor, as follows:
(a) (1) The revenue limit for the 1994-95 fiscal year for each
county superintendent of schools determined pursuant to this article
shall be reduced by a 12.59 percent deficit factor.
(2) The revenue limit for the 1995-96 fiscal year determined
pursuant to this article for each county superintendent of schools
shall be reduced by an 11.70 percent deficit factor.
(3) The revenue limit for the 1996-97 and 1997-98 fiscal years
determined pursuant to this article for each county superintendent of
schools shall be reduced by an 11.547 percent deficit factor, as
adjusted pursuant to Section 42238.41.
(4) The revenue limit for the 1999-2000 fiscal year determined
pursuant to this article for each county superintendent of schools
shall be reduced by a 8.628 percent deficit factor.
(b) (1) The revenue limit for each county superintendent of
schools for the 1994-95 fiscal year shall be determined as if the
revenue limit for each county superintendent of schools had been
determined for the 1993-94 fiscal year without being reduced by the
deficit factor required pursuant to Section 2558.4.
(2) When computing the revenue limit for each county
superintendent of schools for the 1995-96 or any subsequent fiscal
year pursuant to this article, the revenue limit shall be determined
as if the revenue limit for each county superintendent of schools had
been determined for the previous fiscal year without being reduced
by the deficit factor specified in this section.
2558.46. (a) (1) For the 2003-04 fiscal year, the revenue limit for
each county superintendent of schools determined pursuant to this
article shall be reduced by a 1.195 percent deficit factor.
(2) For the 2004-05 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by a 0.323 percent deficit factor.
(3) For the 2003-04 and 2004-05 fiscal years, the revenue limit
for each county superintendent of schools determined pursuant to this
article shall be reduced further by a 1.826 percent deficit factor.
(4) For the 2005-06 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced further by a 0.898 percent deficit factor.
(5) For the 2008-09 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by a 7.839 percent deficit factor.
(6) For the 2009-10 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by an 18.621 percent deficit factor.
(7) For the 2010-11 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by an 18.250 percent deficit factor.
(b) In computing the revenue limit for each county superintendent
of schools for the 2006-07 fiscal year pursuant to this article, the
revenue limit shall be determined as if the revenue limit for that
county superintendent of schools had been determined for the 2003-04,
2004-05, and 2005-06 fiscal years without being reduced by the
deficit factors specified in subdivision (a).
(c) In computing the revenue limit for each county superintendent
of schools for the 2010-11 fiscal year pursuant to this article, the
revenue limit shall be determined as if the revenue limit for that
county superintendent of schools had been determined for the 2009-10
fiscal year without being reduced by the deficit factors specified in
subdivision (a).
(d) In computing the revenue limit for each county superintendent
of schools for the 2011-12 fiscal year pursuant to this article, the
revenue limit shall be determined as if the revenue limit for that
county superintendent of schools had been determined for the 2010-11
fiscal year without being reduced by the deficit factors specified in
subdivision (a).
2558.5. Except as provided in Section 2559, for the 1981-82 fiscal
year and each fiscal year thereafter, revenues received pursuant to
Section 2558, and any ending balances from the prior fiscal year from
state or local revenues, may be used by the county superintendent
for any of the programs operated by the county office.
2558.6. Notwithstanding any other provision of law, for the 1994-95
fiscal year the county superintendent of schools shall reduce the
total revenue limit computed pursuant to Section 2558 of the
Education Code by the amount of the decreased employer contributions
to the Public Employees' Retirement System resulting from the
enactment of Chapter 330 of the Statutes of 1982, adjusted for any
changes in those contributions resulting from subsequent changes in
employer contribution rates, excluding rate changes due to the direct
transfer of the state-mandated portion of the employer contributions
to the Public Employees' Retirement System, through the 1994-95
fiscal year. The reduction shall be calculated for each county
superintendent of schools as follows:
(a) Determine the amount of employer contributions that would have
been made in the 1994-95 fiscal year if the applicable Public
Employees' Retirement System employer contribution rate in effect
immediately prior to the enactment of Chapter 330 of the Statutes of
1982 were in effect during the 1994-95 fiscal year.
(b) Subtract from the amount determined in subdivision (a) the
actual amount of employer contributions made to the Public Employees'
Retirement System in the 1994-95 fiscal year.
(c) For the purposes of this section, employer contributions to
the Public Employees' Retirement System for any of the following
positions shall be excluded from the calculation specified above:
(1) Positions or portions of positions supported by federal funds
that are subject to supplanting restrictions.
(2) Positions supported by funds received pursuant to Section
42243.6 of the Education Code.
(3) Positions supported, to the extent of employer contributions
not exceeding twenty-five thousand dollars ($25,000) by any single
educational agency, from a non-General Fund revenue source determined
to be properly excludable from this section by the Superintendent of
Public Instruction with the approval of the Director of Finance.
(d) For accounting purposes, the reduction made by this provision
may be reflected as an expenditure from appropriate sources of
revenue as directed by the Superintendent of Public Instruction.
(e) The amount of the reduction made by this section shall not be
adjusted by the deficit factor calculated pursuant to Section
2558.45.
It is the intent of the Legislature to make adjustments to county
office of education revenue limits for the 1994-95 fiscal year to
reflect savings that these county offices of education will realize
in the contributions to the Public Employees' Retirement System due
to a reduced contribution rate for the 1994-95 fiscal year.
2550. For each fiscal year, the Superintendent shall make the
following computations to determine the amount to be allocated for
direct services and other purposes provided by county superintendents
of schools:
(a) For programs operated pursuant to subdivision (a) of Section
14054, the Superintendent shall:
(1) Determine the allowances that county superintendents received
per unit of average daily attendance in the prior fiscal year. The
Superintendent shall increase each amount by a percentage equal to
the inflation allowance calculated for the current fiscal year
pursuant to Section 2557.
(2) Multiply each amount determined in paragraph (1) by the actual
number of units of average daily attendance in the prior fiscal year
for programs maintained by each county superintendent. For purposes
of this paragraph, the number of units of average daily attendance
shall include only units generated by elementary districts with less
than 901 units of average daily attendance, high school districts
with less than 301 units of average daily attendance, and unified
school districts with less than 1,501 units of average daily
attendance within each county superintendent's jurisdiction.
(b) For programs operated pursuant to subdivision (b) of Section
14054, the Superintendent shall:
(1) (A) For the 1999-2000 fiscal year, determine the rate per unit
of average daily attendance calculated for each county office of
education pursuant to subdivision (b) of Section 2567 and increase
each rate by a percentage equal to the inflation allowance calculated
in Section 2557.
(B) For the 2000-01 fiscal year, determine the rate per unit of
average daily attendance calculated for each county office of
education pursuant to subdivision (b) of Section 2568 and increase
each rate by a percentage equal to the inflation allowance calculated
in Section 2557.
(C) For the 2001-02 fiscal year and each fiscal year thereafter,
determine the allowances that county superintendents received per
unit of average daily attendance in the prior fiscal year. The
Superintendent of Public Instruction shall increase each amount by a
percentage equal to the inflation allowance calculated for the
current fiscal year pursuant to Section 2557.
(2) (A) Multiply each amount determined in paragraph (1) by the
units of average daily attendance in the current fiscal year for
programs for kindergarten and grades 1 to 12, inclusive, maintained
by each county superintendent. For the purposes of this paragraph,
average daily attendance shall include only the total units of
average daily attendance credited to all elementary, high school, and
unified school districts within each county superintendent's
jurisdiction and to the county superintendent.
(B) For purposes of this paragraph, in each of the 2008-09,
2009-10, 2010-11, 2011-12, and 2012-13 fiscal years, the units of
average daily attendance in each of those fiscal years for programs
for kindergarten and grades 1 to 12, inclusive, maintained by each
county superintendent shall include the same amount of average daily
attendance for classes for adults and regional occupational centers
and programs used in the calculation pursuant to this subdivision for
the 2007-08 fiscal year.
2550.1. (a) Commencing with the 2002-03 fiscal year, and each
fiscal year thereafter, for juvenile court school programs operated
by county superintendents of schools pursuant to Article 2.5
(commencing with Section 48645) of Chapter 4 of Part 27 and for
county community school programs operated by county superintendents
of schools pursuant to Chapter 6.5 (commencing with Section 1980) of
Part 2, the Superintendent of Public Instruction shall make the
following computations:
(1) Apply an inflation adjustment equal to the percentage increase
applied to the statewide average revenue limit for school districts
pursuant to Section 42238.1, multiplied by the revenue limits of the
prior fiscal year for each juvenile court school program and for each
county community school program, including programs with average
daily attendance for pupils enrolled pursuant to subdivision (c) of
Section 1981 that exceeds the average daily attendance claimed in the
1991-92 fiscal year.
(2) Multiply the revenue limits per unit of average daily
attendance computed in paragraph (1) by the number of units of
average daily attendance for each juvenile court school program and
county community school program operated in that same fiscal year.
(b) Cost-of-living adjustments to revenue limits per unit average
daily attendance in juvenile court school and county community school
programs operated by county superintendents of schools shall be
computed pursuant to paragraph (1) of subdivision (a) in fiscal years
in which appropriations are provided for that purpose.
2550.2. The Superintendent of Public Instruction shall make the
following computations to determine the revenue limits for juvenile
court school programs operated by county superintendents of schools
pursuant to Article 2.5 (commencing with Section 48645) of Chapter 4
of Part 27:
(a) For the 1985-86 fiscal year and each fiscal year thereafter,
add to the prior fiscal year revenue limit per unit of average daily
attendance for juvenile court school programs all of the following
amounts:
(1) An equalization adjustment for revenue limits per unit of
average daily attendance that in the 1988-89 fiscal year were below
the statewide average for that fiscal year, computed as follows:
(A) Subtract the county's 1988-89 fiscal year revenue limit per
unit of average daily attendance from the statewide average revenue
limit for juvenile court school programs for the 1988-89 fiscal year.
(B) Notwithstanding subdivision (c), for the 1989-90 fiscal year,
the amount calculated pursuant to subparagraph (A).
(2) An inflation adjustment equal to the percentage increase
applied to the statewide average revenue limit for school districts
multiplied by the statewide average revenue limit for juvenile court
school programs for the prior fiscal year.
(b) The Superintendent of Public Instruction shall multiply the
revenue limit per unit of average daily attendance computed in
subdivision (a) by the number of units of average daily attendance
for county juvenile court school programs for the current fiscal
year.
(c) In no event shall the amount computed pursuant to paragraph
(1) of subdivision (a) exceed the amount computed pursuant to
paragraph (2) of subdivision (a).
(d) As a condition of receiving an equalization adjustment
pursuant to paragraph (1) of subdivision (a), the county
superintendent of schools shall certify to the Superintendent of
Public Instruction that all the funds received pursuant to this
section are expended solely for purposes of operating juvenile court
school programs pursuant to Article 2.5 (commencing with Section
48645) of Chapter 4 of Part 27 or of serving pupils enrolled in
community schools pursuant to subdivision (c) of Section 1981.
(e) In any fiscal year in which Section 2550.1 is operative, this
section shall be inoperative.
2550.3. Each county superintendent of schools, as a condition of
apportionment, shall report separately to the Superintendent of
Public Instruction, not later than May 1, 1998, and September 1,
1998, respectively, what portions of attendance in the schools and
classes maintained by the county superintendent that was reported for
each of the 1996-97 and 1997-98 school years pursuant to Section
41601 consisted of absences excused pursuant to subdivision (b) of
Section 46010 and to Section 46015, as those sections read on July 1,
1996.
Each report shall be prepared in accordance with instructions and
on forms prescribed by the Superintendent of Public Instruction.
2550.4. (a) Effective July 1, 1998, the Superintendent of Public
Instruction shall make one-time adjustments to the revenue limits per
unit of average daily attendance of each county office of education
for those programs which, prior to July 1, 1998, were authorized in
Section 46010 as it read on July 1, 1996, to include certain absences
in reports of attendance made pursuant to Section 41601. Those
one-time adjustments shall apply for the 1998-99 fiscal year, and for
each fiscal year thereafter, but not for any year prior to 1998-99,
and shall be accomplished by revision of the prior fiscal year
revenue limits per unit of average daily attendance calculated for
those programs, as follows:
(1) Determine revised revenue limits per unit of average daily
attendance for the 1996-97 fiscal year for each of the programs. Each
revised revenue limit per unit of average daily attendance shall
equal funding received for the program for the 1996-97 fiscal year
that is directly attributable to the original revenue limit per unit
of average daily attendance, divided by the attendance, excluding
absences excused pursuant to subdivision (b) of Section 46010 as it
read on July 1, 1996, reported pursuant to Section 41601 for that
program in the 1996-97 fiscal year.
(2) For the 1996-97 and 1997-98 fiscal years, recalculate the
revenue limits per unit of average daily attendance for each program
to reflect the revision in the revenue limits per unit of average
daily attendance determined pursuant to paragraph (1).
(3) The calculation made pursuant to paragraph (2) shall not be
used for apportionment purposes for either of those years or for
adjustments for those years.
(b) If any county superintendent of schools demonstrates to the
satisfaction of the Superintendent of Public Instruction that,
because of extraordinary circumstances beyond the control of the
county office of education, the amount of absences excused in one or
more county office programs in fiscal year 1996-97 pursuant to
subdivision (b) of Section 46010 as it read on July 1, 1996, was
significantly lower than it would ordinarily have been in comparison
to the amount of actual attendance in fiscal year 1996-97, the
Superintendent of Public Instruction shall make a compensating
adjustment, consistent with the provisions of Section 2 of the
Education Code, in the calculation set forth in this section.
2550.5. (a) For each fiscal year to which Section 2550.6 applies,
revenue limit increases calculated pursuant to subdivisions (b) to
(f), inclusive, of Section 2550.6 and revenue limit increases made
pursuant to Section 2550.7 shall be funded from the amounts available
for the inflation adjustment calculated pursuant to paragraph (2) of
subdivision (a) of Section 2550.2. Those amounts shall be allocated
as set forth in this section.
(b) The revenue limit increases calculated pursuant to
subdivisions (b) to (f), inclusive, of Section 2550.6 shall be funded
as follows:
(1) The revenue limit increases shall be funded from the funds
derived from any amounts available for the inflation adjustment
calculated pursuant to paragraph (2) of subdivision (a) of Section
2550.2.
(2) If no funds from the inflation adjustment are available, or if
the funds available for the inflation adjustment are not sufficient
to fully fund the revenue limit increases, the Superintendent of
Public Instruction shall reduce the revenue limit increases for the
fiscal year in which the funds are insufficient on a pro rata basis.
(c) In the first fiscal year that the funds that are available for
the inflation adjustment calculated pursuant to paragraph (2) of
subdivision (a) of Section 2550.2 exceed the amount needed to fully
fund the revenue limit increases calculated pursuant to subdivisions
(b) to (f), inclusive, of Section 2550.6, the Superintendent of
Public Instruction shall, from those excess funds, allocate the
amounts necessary to increase the revenue limits of county
superintendents of schools pursuant to Section 2550.7. If those funds
are not sufficient to fully fund the revenue limit increases
described in Section 2550.7, the Superintendent of Public Instruction
shall make allocations for those revenue limit increases on a pro
rata basis. The Superintendent of Public Instruction shall, in each
subsequent fiscal year that those excess funds are available,
continue to allocate funds for the purposes of Section 2550.7 until
the revenue limits are increased to the level contemplated by that
section.
(d) If after making the allocation described in subdivision (c)
excess funds are available, the Superintendent of Public Instruction
shall, for the purpose of making an inflation adjustment, allocate
those funds in a uniform amount per unit of average daily attendance
for each school receiving a revenue limit increase pursuant to the
relevant subdivision of subdivision (b), (c), (d), (e), or (f) of
Section 2550.6, with the uniform amount per unit of average daily
attendance reduced as necessary and the amount thereby saved
allocated to any school that does not receive a revenue limit
increase pursuant to the relevant subdivision (b), (c), (d), (e), or
(f) of Section 2550.6 to ensure that it has a funding level per unit
of average daily attendance in the then current fiscal year that is
not less than the highest funding level per unit of average daily
attendance in the then current fiscal year for schools that receive a
revenue limit increase pursuant to the relevant subdivision (b),
(c), (d), (e), or (f) of Section 2550.6.
(e) If in the 2000-01 fiscal year there are not sufficient funds
available to fully fund revenue limits for schools subject to Section
2550.6 at the level calculated pursuant to subdivision (f) of
Section 2550.6, then the Superintendent of Public Instruction shall
continue to equalize revenue limits per unit of average daily
attendance for those schools in a manner consistent with Section
2550.6 in the 2001-02 fiscal year, and in any subsequent fiscal year,
as necessary, and consistent with subdivision (f) of Section 2550.6.
(f) The equalization of revenue limits per unit of average daily
attendance pursuant to Section 2550.6 shall be complete in the fiscal
year in which the revenue limit per unit of average daily
attendance, as computed pursuant to Section 2550.6, for each school
subject to this section is within the following range:
(1) Not less than the statewide average revenue limit per unit of
average daily attendance for pupils enrolled in schools for the prior
fiscal year multiplied by the inflation adjustment computed pursuant
to paragraph (2) of subdivision (a) of Section 2550.2 for the
current fiscal year.
(2) Not more than the product calculated in paragraph (1)
multiplied by 1.15.
(g) For the purpose of this section, "school" or "schools" means
juvenile court schools operated by a county superintendent of schools
pursuant to Article 2.5 (commencing with Section 48645) of Chapter 4
of Part 27, and county community schools described in subdivision
(c) of Section 1981, that are subject to Section 2550.6.
(h) In any fiscal year in which Section 2550.1 is operative, this
section shall be inoperative.
2550.6. The revenue limit per unit of average daily attendance for
each juvenile court school operated by a county superintendent of
schools pursuant to Article 2.5 (commencing with Section 48645) of
Chapter 4 of Part 27 and each county community school described in
subdivision (c) of Section 1981 shall be subject to the following
equalization adjustments:
(a) For the purposes of determining the revenue limit per unit of
average daily attendance, make the following computations:
For the 1996-97 fiscal year, compute the statewide average revenue
limit per unit of average daily attendance calculated pursuant to
Section 2550.2 for the 1995-96 fiscal year for pupils enrolled in
juvenile court schools pursuant to Article 2.5 (commencing with
Section 48645) of Chapter 4 of Part 27 and for pupils enrolled in
county community schools pursuant to subdivision (c) of Section 1981,
as that section existed on June 30, 1996.
(b) If the revenue limit per unit of average daily attendance for
the 1995-96 fiscal year determined pursuant to Section 2550.2 for the
county superintendent of schools is less than the amount determined
in subdivision (a), make the following computations:
(1) From the amount determined in subdivision (a), subtract the
revenue limit per unit of average daily attendance for the 1995-96
fiscal year determined pursuant to Section 2550.2.
(2) Multiply the amount determined pursuant to paragraph (1) by
0.20.
(3) Add the amount determined in paragraph (2) to the revenue
limit per unit of average daily attendance determined for the 1995-96
fiscal year.
(4) Add the amount determined in paragraph (3) to the inflation
adjustment, if any, provided for the 1996-97 fiscal year pursuant to
subdivision (d) of Section 2550.5. The amount of the sum is the
revenue limit per unit of average daily attendance for the 1996-97
fiscal year for juvenile court schools and county community schools
subject to this subdivision.
(c) The revenue limit per unit of average daily attendance for the
1997-98 fiscal year for each county superintendent of schools
subject to subdivision (b) shall be determined as follows:
(1) Increase the amount determined in subdivision (a) by the
inflation adjustment for the 1996-97 fiscal year as determined in
paragraph (2) of subdivision (a) of Section 2550.2.
(2) If the revenue limit per unit of average daily attendance
calculated pursuant to paragraph (4) of subdivision (b) is less than
the amount determined pursuant to paragraph (1), make the following
computation:
(A) From the amount calculated pursuant to paragraph (1) subtract
the revenue limit per unit of average daily attendance calculated
pursuant to paragraph (4) of subdivision (b).
(B) Multiply the amount determined in subparagraph (A) by 0.25.
(C) Add the amount determined in subparagraph (B) to the revenue
limit per unit of average daily attendance calculated pursuant to
paragraph (4) of subdivision (b) as increased by the inflation
adjustment, if any, provided for the 1997-98 fiscal year pursuant to
subdivision (d) of Section 2550.5. The amount of this sum is the
revenue limit per unit of average daily attendance for the 1997-98
fiscal year for juvenile court schools and county community schools
subject to this subdivision.
(d) The revenue limit per unit of average daily attendance for the
1998-99 fiscal year for each county superintendent of schools
subject to subdivision (c) shall be determined as follows:
(1) Increase the amount determined in paragraph (1) of subdivision
(c) by the inflation adjustment for the 1997-98 fiscal year as
determined in paragraph (2) of subdivision (a) of Section 2550.2.
(2) If the revenue limit per unit of average daily attendance
calculated pursuant to subparagraph (C) of paragraph (2) of
subdivision (c) is less than the amount determined pursuant to
paragraph (1), make the following computation:
(A) From the amount calculated pursuant to paragraph (1) subtract
the revenue limit per unit of average daily attendance calculated
pursuant to subparagraph (C) of paragraph (2) of subdivision (c).
(B) Multiply the amount determined in subparagraph (A) by 0.33.
(C) Add the amount determined in subparagraph (B) to the revenue
limit per unit of average daily attendance calculated pursuant to
subparagraph (C) of paragraph (2) of subdivision (c) as increased by
the inflation adjustment, if any, provided for the 1998-99 fiscal
year pursuant to subdivision (d) of Section 2550.5. The amount of
this sum is the revenue limit per unit of average daily attendance
for the 1998-99 fiscal year for juvenile court schools and county
community schools subject to this subdivision.
(e) The revenue limit per unit of average daily attendance for the
1999-2000 fiscal year for each county superintendent of schools
subject to subdivision (d) shall be the amount determined as follows:
(1) Increase the amount determined in paragraph (1) of subdivision
(d) by the inflation adjustment for the 1998-99 fiscal year as
determined in paragraph (2) of subdivision (a) of Section 2550.2.
(2) If the revenue limit per unit of average daily attendance
calculated pursuant to subparagraph (C) of paragraph (2) of
subdivision (d) is less than the amount determined pursuant to
paragraph (1), make the following computation:
(A) From the amount calculated pursuant to paragraph (1) subtract
the revenue limit per unit of average daily attendance calculated
pursuant to subparagraph (C) of paragraph (2) of subdivision (d).
(B) Multiply the amount determined in subparagraph (A) by 0.5.
(C) Add the amount determined in subparagraph (B) to the revenue
limit per unit of average daily attendance calculated pursuant to
subparagraph (C) of paragraph (2) of subdivision (d) as increased by
the inflation adjustment, if any, provided for the 1999-2000 fiscal
year pursuant to subdivision (d) of Section 2550.5. The amount of
this sum is the revenue limit per unit of average daily attendance
for the 1999-2000 fiscal year for juvenile court schools and county
community schools subject to this subdivision.
(f) The revenue limit per unit of average daily attendance for the
2000-01 fiscal year for each county superintendent of schools
subject to subdivision (e) shall be the amount determined in
subdivision (a) as adjusted for inflation in the 1996-97, 1997-98,
1998-99, 1999-2000, and 2000-01 fiscal years pursuant to paragraph
(2) of subdivision (a) of Section 2550.2.
(g) In any fiscal year in which Section 2550.1 is operative this
section shall be inoperative.
2550.7. The Superintendent of Public Instruction shall apportion
funds for each unit of average daily attendance in county community
school programs operated by a county superintendent of schools for
pupils enrolled therein pursuant to subdivision (a), (b), (c), or (d)
of Section 1981 if the county superintendent of schools claims an
annual county community school average daily attendance of 20 or
less, at the revenue limit per unit of average daily attendance
provided for in subdivision (b) of Section 1982.
2551.3. (a) For the 1979-80 fiscal year and each fiscal year
thereafter, the Superintendent of Public Instruction shall make the
following computations to determine the state aid to be allocated for
pregnant minors programs operated by county superintendents of
schools:
(1) The Superintendent of Public Instruction shall determine
expenditures made by the county office for the 1979-80 fiscal year
and shall divide such amount by the average daily attendance in such
program for the 1979-80 fiscal year.
(2) For the 1980-81 fiscal year, the quotient computed pursuant to
paragraph (1) shall be increased by 9 percent, and shall be
cumulatively increased in each fiscal year thereafter by the average
inflation allowance applied to unified school district revenue
limits.
(3) The amount computed pursuant to paragraph (2) shall be
multiplied by the average daily attendance in pregnant minors
programs for the then current fiscal year.
(b) The product computed pursuant to paragraph (3) of subdivision
(a) shall be added to the sum computed pursuant to subdivision (a) of
Section 2558.
(c) County superintendents who operate pregnant minors programs
for the 1979-80 fiscal year shall continue to operate pregnant minors
programs in the 1980-81 fiscal year and each fiscal year thereafter,
unless the program is transferred by mutual agreement to another
local education agency, or unless the county superintendent
demonstrates that programs and services for pregnant minors, such as
continuation school, home instruction, or independent instruction,
are available from other local education agencies in the county and
the local education agencies agree to offer those programs and
services, pursuant to pregnant minors program rules and regulations
developed by the Superintendent of Public Instruction.
(d) County superintendents who did not operate pregnant minors
programs in the 1979-80 fiscal year may apply to the Superintendent
of Public Instruction for approval to operate such programs. The
revenue limit adjustment for the program shall be the statewide
average amount for the then fiscal current year as computed pursuant
to subdivision (a) of Section 42241.5.
(e) Funds received for average daily attendance in pregnant minors
programs shall be expended on such programs.
(f) The Superintendent of Public Instruction shall adopt rules and
regulations for the effective administration of pregnant minors
programs.
2551.3. (a) For the 1979-80 fiscal year and each fiscal year
thereafter, the Superintendent of Public Instruction shall make the
following computations to determine the state aid to be allocated for
pregnant minors programs operated by county superintendents of
schools:
(1) The Superintendent of Public Instruction shall determine
expenditures made by the county office for the 1979-80 fiscal year
and shall divide such amount by the average daily attendance in such
program for the 1979-80 fiscal year.
(2) For the 1980-81 fiscal year, the quotient computed pursuant to
paragraph (1) shall be increased by 9 percent, and shall be
cumulatively increased in each fiscal year thereafter by the average
inflation allowance applied to unified school district revenue
limits, except that there shall be no inflation adjustment after the
1998-99 fiscal year.
(3) The amount computed pursuant to paragraph (2) shall be
multiplied by the average daily attendance in pregnant minors
programs for the then current fiscal year.
(b) The product computed pursuant to paragraph (3) of subdivision
(a) shall be added to the sum computed pursuant to subdivision (a) of
Section 2558.
(c) The funding provided by this section shall be for the purposes
of subdivision (b) of Section 54749.5 and shall not be adjusted for
inflation.
2553. For major capital outlay projects or major repair or
replacement projects, which cannot be funded by other revenue
sources, county superintendents of schools shall be eligible for such
funds in the same manner as specified by law for school districts.
Any funds apportioned to the county superintendent pursuant to this
section shall be restricted to the purposes of this section.
2554. In each fiscal year, beginning with fiscal year 1979-80, for
tuition for students attending schools in adjoining states, the
Superintendent of Public Instruction shall apportion an amount to
each county superintendent sufficient to pay the amounts required or
allowed to be paid pursuant to Sections 2002 to 2006, inclusive.
2555. Beginning July 1, 1979, the Superintendent of Public
Instruction shall apportion an amount to each county superintendent
sufficient for payments required pursuant to any school building aid
law previously funded by a tax levied pursuant to Section 2503.
2556. For the purposes of the allocation of property tax revenues
for the 1979-80 fiscal year and each fiscal year thereafter pursuant
to Part 0.5 (commencing with Section 95) of Division 1 of the Revenue
and Taxation Code, property tax revenues received for the 1977-78
fiscal year pursuant to Sections 41203 and 84203 of the Education
Code, or for the 1978-79 fiscal year pursuant to Section 2 of Chapter
51, Statutes of 1979, shall be deemed to be property tax revenues
received by the county superintendent of schools.
2557. (a) For each fiscal year, the prior year revenue limits per
average daily attendance, class, or instructional hour, determined in
Section 2550, and the prior year total revenue limits determined in
Section 2551 shall be increased by a percentage equal to the
percentage increase applied to the statewide average revenue limit
for unified school districts for the then current fiscal year, except
for the 1981-82 fiscal year, the increase shall not exceed 7.2
percent, and for the 1983-84 fiscal year, the increase shall be 8
percent. The resulting amounts shall then be multiplied by the
estimated number of classes, units of average daily attendance,
instructional hour, or pupils receiving special education services,
as appropriate for the then current fiscal year.
(b) Notwithstanding subdivision (a), the inflation allowance for
the 1982-83 fiscal year shall be reduced by one-fourth of the amount
otherwise prescribed by subdivision (a), as specified in subdivision
(m) of Section 42238, except to the extent a greater allowance may be
funded by funds provided by the Budget Act of 1982. The inflation
allowance for each year following the 1982-83 fiscal year shall be
computed as if any reduction made pursuant to this subdivision had
not been made.
2557.5. (a) For the 1987-88 fiscal year, and each fiscal year
thereafter, the revenue limit of any county superintendent of schools
authorized pursuant to Section 2551, as that section read on January
1, 1999, may be increased by an amount sufficient to provide
additional revenue equal to the expenditure estimated to be incurred
by the county superintendent of schools in the budget year in
complying with the following provisions of the Unemployment Insurance
Code: Sections 605 and 803, Article 6 (commencing with Section 821)
of Chapter 3 of Part 1 of Division 1, or Article 3 (commencing with
Section 976) of Chapter 4 of Part 1 of Division 1, less the actual
expenditures incurred by the county superintendent of schools in the
1975-76 fiscal year in complying with the following provisions of the
Unemployment Insurance Code: Article 6 (commencing with Section 821)
of Chapter 3 of Part 1 of Division 1 and former Section 605.2.
(b) The increase in revenue limit provided in subdivision (a)
shall be adjusted annually, including plus or minus adjustments for
under- or over-estimating expenditures used in determining the
increase in revenue limit provided by subdivision (a) in the previous
fiscal year.
(c) (1) For the 1994-95 to 2002-03 fiscal years, inclusive, the
amount of the increase computed pursuant to this section may not be
adjusted by the deficit factor applied to the revenue limit of each
county superintendent of schools pursuant to Section 2558.45.
(2) For the 2003-04 fiscal year and each fiscal year thereafter,
the revenue limit reduction specified in Section 2558.46 may not be
applied to the adjustment computed pursuant to this section.
(d) Expenditures for employees of charter schools funded pursuant
to Article 2 (commencing with Section 47633) of Chapter 6 of Part
26.8 are excluded from the calculations set forth in this section.
2558. Notwithstanding any other law, for the 1979-80 fiscal year
and each fiscal year thereafter, the Superintendent of Public
Instruction shall apportion state aid to county superintendents of
schools pursuant to this section.
(a) The Superintendent of Public Instruction shall total the
amounts computed for the fiscal year pursuant to Sections 2550,
2551.3, 2554, 2555, and 2557 and Section 2551, as that section read
on January 1, 1999. For the 1979-80 fiscal year and for purposes of
calculating the 1979-80 fiscal year base amounts in succeeding fiscal
years, the amounts in Sections 2550, 2551, 2552, 2554, 2555, and
2557, as they read in the 1979-80 fiscal year, shall be multiplied by
a factor of 0.994. For the 1981-82 fiscal year and for purposes of
calculating the 1981-82 fiscal year base amounts in succeeding fiscal
years, the amount in this subdivision shall be multiplied by a
factor of 0.97.
(b) For the 1995-96 fiscal year and each fiscal year thereafter,
the county superintendent of schools shall adjust the total revenue
limit computed pursuant to this section by the amount of increased or
decreased employer contributions to the Public Employees' Retirement
System resulting from the enactment of Chapter 330 of the Statutes
of 1982, adjusted for any changes in those contributions resulting
from subsequent changes in employer contribution rates, excluding
rate changes due to the direct transfer of the state-mandated portion
of the employer contributions to the Public Employees' Retirement
System through the current fiscal year. The adjustment shall be
calculated for each county superintendent of schools as follows:
(1) Determine the amount of employer contributions that would have
been made in the current fiscal year if the applicable Public
Employees' Retirement System employee contribution rate in effect
immediately prior to the enactment of Chapter 330 of the Statutes of
1982 were in effect during the current fiscal year.
(2) Determine the actual amount of employer contributions made to
the Public Employees' Retirement System in the current fiscal year.
(3) If the amount determined in paragraph (1) is greater than the
amount determined in paragraph (2), the total revenue limit computed
pursuant to this part for that county superintendent of schools shall
be decreased by the amount of the difference between those
paragraphs; or if the amount determined in paragraph (1) is less than
the amount determined in paragraph (2), the total revenue limit for
that county superintendent of schools shall be increased by the
amount of the difference between those paragraphs.
(4) For the purposes of this subdivision, employer contributions
to the Public Employees' Retirement System for any of the following
positions shall be excluded from the calculation specified above:
(A) Positions or portions of positions supported by federal funds
that are subject to supplanting restrictions.
(B) Positions supported by funds received pursuant to paragraph
(1) of subdivision (a) of Section 54203.
(C) Positions supported, to the extent of employers' contributions
not exceeding twenty-five thousand dollars ($25,000) by any single
educational agency, from a non-General Fund revenue source determined
to be properly excludable from this subdivision by the
Superintendent of Public Instruction with the approval of the
Director of Finance. Commencing in the 2002-03 fiscal year, only
positions supported from a non-General Fund revenue source determined
to be properly excludable as identified for a particular local
education agency or pursuant to a blanket waiver by the
Superintendent of Public Instruction and the Director of Finance,
prior to the 2002-03 fiscal year, may be excluded pursuant to this
paragraph.
(5) For accounting purposes, any reduction to county office of
education revenue limits made by this subdivision may be reflected as
an expenditure from appropriate sources of revenue as directed by
the Superintendent of Public Instruction.
(6) The amount of the increase or decrease to the revenue limits
of county superintendents of schools made by this subdivision for the
1995-96 to 2001-02 fiscal years, inclusive, may not be adjusted by
the deficit factor applied to the revenue limit of each county
superintendent of schools pursuant to Section 2558.45.
(7) For the 2003-04 fiscal year and any fiscal year thereafter,
the revenue limit reduction specified in Section 2558.46 may not be
applied to the amount of the increase or decrease to the revenue
limits of each county superintendent of schools computed pursuant to
paragraph (3).
(c) The Superintendent of Public Instruction shall also subtract
from the amount determined in subdivision (a) the sum of: (1) local
property tax revenues received pursuant to Section 2573 in the then
current fiscal year, and tax revenues received pursuant to Section
2556 in the then current fiscal year, (2) state and federal
categorical aid for the fiscal year, (3) district contributions
pursuant to Section 52321 for the fiscal year, and other applicable
local contributions and revenues, (4) any amounts that the county
superintendent of schools was required to maintain as restricted and
not available for expenditure in the 1978-79 fiscal year as specified
in the second paragraph of subdivision (c) of Section 6 of Chapter
292 of the Statutes of 1978, as amended by Chapter 51 of the Statutes
of 1979, and (5) the amount received pursuant to subparagraph (C) of
paragraph (3) of subdivision (a) of Section 33607.5 of the Health
and Safety Code that is considered property taxes pursuant to that
section.
(d) The remainder computed in subdivision (c) shall be distributed
in the same manner as state aid to school districts from funds
appropriated to Section A of the State School Fund.
(e) If the remainder determined pursuant to subdivision (c) is a
negative amount, no state aid shall be distributed to that county
superintendent of schools pursuant to subdivision (d), and an amount
of funds of that county superintendent equal to that negative amount
shall be deemed restricted and not available for expenditure during
the current fiscal year. In the next fiscal year, that amount shall
be considered local property tax revenue for purposes of the
operation of paragraph (1) of subdivision (c).
(f) The calculations set forth in paragraphs (1) to (3),
inclusive, of subdivision (b) exclude employer contributions for
employees of charter schools funded pursuant to Article 2 (commencing
with Section 47633) of Chapter 6 of Part 26.8.
2558.1. For the 1986-87 fiscal year and each fiscal year
thereafter, the apportionment computed pursuant to subdivision (d) of
Section 2558 shall be increased by the amount reported by the
Teachers' Retirement Board for that county office of education under
Section 23400.3. This additional amount shall be increased annually
by the amount of the inflation allowance computed under Section 2557.
2558.2. (a) The Superintendent of Public Instruction shall use the
revenue limit per unit of average daily attendance of the largest
unified school district in the county to determine the revenue limits
per unit of average daily attendance for county superintendents who
provide education for homeless children pursuant to subdivision (c)
of Section 1982.
(b) The county superintendent shall certify to the Superintendent
of Public Instruction that no school district in the county is also
claiming average daily attendance for those pupils.
(c) State apportionments to county superintendents for the
provision of education services to homeless children shall be
restricted to expenditure on education services to homeless children
and county administrative expenses related thereto.
2558.3. Unless the Budget Act specifically states otherwise,
whenever the Budget Act requires the county superintendent to reduce
revenue limits to reflect decreased employer contributions to the
Public Employee's Retirement System, in addition to any other
exclusions specified in the Budget Act, the calculation of the
reduction shall exclude any increased contribution imposed pursuant
to Section 20750.98 of the Government Code.
2558.4. For the purposes of this article, the revenue limit for the
1993-94 fiscal year for each county superintendent of schools
determined pursuant to this article and adjusted pursuant to Section
2558.6 shall be reduced by a 9.77 percent deficit factor.
2558.45. For the purposes of this article the revenue limit of each
county superintendent of schools shall be reduced by a deficit
factor, as follows:
(a) (1) The revenue limit for the 1994-95 fiscal year for each
county superintendent of schools determined pursuant to this article
shall be reduced by a 12.59 percent deficit factor.
(2) The revenue limit for the 1995-96 fiscal year determined
pursuant to this article for each county superintendent of schools
shall be reduced by an 11.70 percent deficit factor.
(3) The revenue limit for the 1996-97 and 1997-98 fiscal years
determined pursuant to this article for each county superintendent of
schools shall be reduced by an 11.547 percent deficit factor, as
adjusted pursuant to Section 42238.41.
(4) The revenue limit for the 1999-2000 fiscal year determined
pursuant to this article for each county superintendent of schools
shall be reduced by a 8.628 percent deficit factor.
(b) (1) The revenue limit for each county superintendent of
schools for the 1994-95 fiscal year shall be determined as if the
revenue limit for each county superintendent of schools had been
determined for the 1993-94 fiscal year without being reduced by the
deficit factor required pursuant to Section 2558.4.
(2) When computing the revenue limit for each county
superintendent of schools for the 1995-96 or any subsequent fiscal
year pursuant to this article, the revenue limit shall be determined
as if the revenue limit for each county superintendent of schools had
been determined for the previous fiscal year without being reduced
by the deficit factor specified in this section.
2558.46. (a) (1) For the 2003-04 fiscal year, the revenue limit for
each county superintendent of schools determined pursuant to this
article shall be reduced by a 1.195 percent deficit factor.
(2) For the 2004-05 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by a 0.323 percent deficit factor.
(3) For the 2003-04 and 2004-05 fiscal years, the revenue limit
for each county superintendent of schools determined pursuant to this
article shall be reduced further by a 1.826 percent deficit factor.
(4) For the 2005-06 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced further by a 0.898 percent deficit factor.
(5) For the 2008-09 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by a 7.839 percent deficit factor.
(6) For the 2009-10 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by an 18.621 percent deficit factor.
(7) For the 2010-11 fiscal year, the revenue limit for each county
superintendent of schools determined pursuant to this article shall
be reduced by an 18.250 percent deficit factor.
(b) In computing the revenue limit for each county superintendent
of schools for the 2006-07 fiscal year pursuant to this article, the
revenue limit shall be determined as if the revenue limit for that
county superintendent of schools had been determined for the 2003-04,
2004-05, and 2005-06 fiscal years without being reduced by the
deficit factors specified in subdivision (a).
(c) In computing the revenue limit for each county superintendent
of schools for the 2010-11 fiscal year pursuant to this article, the
revenue limit shall be determined as if the revenue limit for that
county superintendent of schools had been determined for the 2009-10
fiscal year without being reduced by the deficit factors specified in
subdivision (a).
(d) In computing the revenue limit for each county superintendent
of schools for the 2011-12 fiscal year pursuant to this article, the
revenue limit shall be determined as if the revenue limit for that
county superintendent of schools had been determined for the 2010-11
fiscal year without being reduced by the deficit factors specified in
subdivision (a).
2558.5. Except as provided in Section 2559, for the 1981-82 fiscal
year and each fiscal year thereafter, revenues received pursuant to
Section 2558, and any ending balances from the prior fiscal year from
state or local revenues, may be used by the county superintendent
for any of the programs operated by the county office.
2558.6. Notwithstanding any other provision of law, for the 1994-95
fiscal year the county superintendent of schools shall reduce the
total revenue limit computed pursuant to Section 2558 of the
Education Code by the amount of the decreased employer contributions
to the Public Employees' Retirement System resulting from the
enactment of Chapter 330 of the Statutes of 1982, adjusted for any
changes in those contributions resulting from subsequent changes in
employer contribution rates, excluding rate changes due to the direct
transfer of the state-mandated portion of the employer contributions
to the Public Employees' Retirement System, through the 1994-95
fiscal year. The reduction shall be calculated for each county
superintendent of schools as follows:
(a) Determine the amount of employer contributions that would have
been made in the 1994-95 fiscal year if the applicable Public
Employees' Retirement System employer contribution rate in effect
immediately prior to the enactment of Chapter 330 of the Statutes of
1982 were in effect during the 1994-95 fiscal year.
(b) Subtract from the amount determined in subdivision (a) the
actual amount of employer contributions made to the Public Employees'
Retirement System in the 1994-95 fiscal year.
(c) For the purposes of this section, employer contributions to
the Public Employees' Retirement System for any of the following
positions shall be excluded from the calculation specified above:
(1) Positions or portions of positions supported by federal funds
that are subject to supplanting restrictions.
(2) Positions supported by funds received pursuant to Section
42243.6 of the Education Code.
(3) Positions supported, to the extent of employer contributions
not exceeding twenty-five thousand dollars ($25,000) by any single
educational agency, from a non-General Fund revenue source determined
to be properly excludable from this section by the Superintendent of
Public Instruction with the approval of the Director of Finance.
(d) For accounting purposes, the reduction made by this provision
may be reflected as an expenditure from appropriate sources of
revenue as directed by the Superintendent of Public Instruction.
(e) The amount of the reduction made by this section shall not be
adjusted by the deficit factor calculated pursuant to Section
2558.45.
It is the intent of the Legislature to make adjustments to county
office of education revenue limits for the 1994-95 fiscal year to
reflect savings that these county offices of education will realize
in the contributions to the Public Employees' Retirement System due
to a reduced contribution rate for the 1994-95 fiscal year.
