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School District Income (February 2007) |
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Formula |
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General Purpose (Revenue Limit x ADA)
+ Special Purpose (State and Federal Categorical Aid) + Miscellaneous Local & Other + Lottery = Total District Income |
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ADA (Average Daily Attendance) |
| Total days of student attendance divided by the total days of instruction. Due to a change in law, beginning in 1998-99 excused absences no longer count as a part of ADA. |
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Revenue Limit/Categorical Aid |
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The basic general purpose money for each student. Originally established by law in 1972, the per pupil (ADA) revenue limit varies from district to district for historical reasons.
Revenue limit income is a combination of local property taxes and state money. Any increase in property taxes is offset by a reduction of state funds (except to "basic aid/excess revenue" districts). Revenue limits were adjusted in 1998-99 to account for the new definition of ADA. In 2004-05, statewide average revenue limits by type of district were estimated to be $4,881 (elementary), $4,927 (unified), and $5,869 (high school). Categorical aid (from both the state and federal governments), local miscellaneous income, and lottery revenues are added to revenue limit income to make up a district's total revenues. |
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COLA (Cost-of-Living Adjustment) |
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The state usually grants a cost-of-living adjustment to revenue limits and to categorical programs. For revenue limits, the law specifies an annual COLA tied to the current inflation rate. The amount actually paid depends on the legislative appropriation. A deficit occurs when the amount is less than the statutory total.
A COLA is usually allocated for most categorical programs, although that hasn't happened in difficult budget years such as 2003-04. The annual growth in the student population (ADA) is also usually funded for revenue limits and many categorical programs. |
Education Data Partnership
Comments to ed-data@cde.ca.gov.
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All contents copyright © 2010, Education Data Partnership.
All rights reserved. Revised February 09, 2010.
URL: http://www.ed-data.k12.ca.us
