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Special Education �Funding Exhibits

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Special Education Funding Exhibits

Current exhibits: Special Education—Allocations & Apportionments

Select the report for review: SELPA LEA AB 602, OOHC, Mental Health, Infant, etc.
Select 2022-23 P-1 Special Education Exhibits
Select Period: 2022-23 P-1

Select Entity
Select Program
Select SELPA or LEA
Preview Report and save as PDF/Excel

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LEA Calculation of ADA for AB 602

The 2021 Enacted Budget changed the calculation for AB 602 to an LEA-by-LEA ADA entitlement
Reflects the AB 602 ADA file, separates out all impacts to ADA, including counts for charters
The highest funded ADA will be the number used to aggregate total funding at the SELPA level
SELPA LEA AB 602 ADA determination

Use Funded ADA line A-13

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LEA AB 602 ADA—With Charter as School of District

A charter is a school of the district and not an LEA for the purposes of special education
Charter ADA is included in the LEA’s funded ADA calculation
Highest ADA for this LEA is second prior-year ADA, which equates to 2020-21

Consider impact of dropping this year of ADA in 2023-24

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LEA AB 602 ADA—With County ADA and Programs

LEA that is also the administrative unit of the SELPA
Includes funded ADA of county programs and other county ADA that is reported under the SELPA
Total Funded ADA will include these additional students in the SELPA Total AB 602 Funded ADA Exhibit

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Implications of ADA Reported Under LEA for Funded ADA

LEA is declining in enrollment
County and Charters have shifting enrollment

For 23-24, this LEA will use Prior Year ADA as highest Funded ADA
As they are not considered LEAs, county programs will not retain benefit of increased enrollment for 23-24 calculations completed at P1 of 2024

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LEA AB 602 ADA — Charter as School of District

LEA has a charter as a school of the district
Charter ADA generation is more than LEA Funded ADA
Funded ADA for this LEA and charter school of the district is using second prior year ADA
Consider implications of if this charter leaves the LEA to become an LEA for special education purposes

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LEA AB 602 ADA — Charter as an LEA

Charter LEA now generates separate funding exhibit for Funded ADA
Funded ADA is calculated for the charter LEA using highest of the three years
Charter application of highest of three years ADA is for AB 602 only
LCFF ADA impacted by ADA loss mitigation factor
ADA Loss Mitigation Reference Guide

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LEA AB 602 ADA—With Charter as LEA

District with a Charter LEA that has been reported under the charter authorizer as a school of the district
Charter LEA ADA is separated and subtracted from the District Funded ADA count for the Prior Year and Second Prior Year
District Funded ADA will be highest of three years without the Charter ADA

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LEA AB 602 ADA — Charter LEA

ADA reported as a District Charter
Move of prior year and second prior year ADA from authorizing district ADA calculation
Highest of three years is second prior year
Enrollment cliff coming for this charter
Funded ADA calculation is unrelated to local MOUs or allocation policy about pass through of funds or program operations

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Base Grant Funding Entitlement Calculation

Funded ADA from LEA AB 602 ADA line A-1
Highest of prior year or minimum base rate used
Base Grant Entitlement

Does not include potential impacts such as:

Proration Factor
Adjustments for COLA or changing funding factors

All LEA entitlements are aggregated at the SELPA level

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Base Grant Entitlement—LEA Funded ADA Calculation

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AB 602 Funding Exhibit—SELPA Special Education Funding

COLA
Base Grant Aggregate
Proration Factor
General Funding

Property tax deductions

Program Specialist / Regionalized Services (PS/RS) Rate

Census is frozen at 2019-20 ADA
2022-23 Rate is $18.28

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AB 602 Funding Exhibit—SELPA Special Education Funding

Necessary Small SELPA

Changes to code means no SELPAs qualify for this funding

PS/RS Apportionment
Low Incidence

Prior Year Fall 1 CALPADS Pupil Count
Rate of $3407 per eligible pupil

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AB 602 Funding Exhibit—SELPA Special Education Funding

SELPA exhibit includes total funding amount for all member LEAs

I-1 is aggregate of member LEA funding and net entitlement total
I-2 is total PS/RS funding
I-3 is total low incidence funding
I-4 is total OHC (entitlement, not funded amounts based on prior year adjustment process)
I-5 and I-6 are blank
I-7 is total apportionment to SELPA

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Special Education Property Tax Revenue

Local property tax revenues flow to LEAs at different times of the year based on statutory timelines and formulas.
Most SELPAs include property taxes as part of their annual allocation policy, but some keep separate to account for timing and flow of funds.

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Special Education Property Tax Revenue

Some SELPAs generate so much special education property tax revenue that they provide for the bulk of their state entitlement.
Excess Revenue Augmentation Funds do not increase total entitlement, they reduce the amount of state aid received under AB 602

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The OHC Program

Prior to 2021-22, funding was based on the bed count data for group homes and foster pupil count data that were used in the 2016-17 fiscal year
For 2021-22, a new methodology for calculating the OHC allocation was implemented

Funding for community care, intermediate care, and skilled nursing facilities is based on pupil count data collected by the CA Department of Social Services (CDSS) as of April 1 every year
Foster youth count is captured via cumulative enrollment syncing between CDSS add CDE throughout school year.
For system-served youth in Short Term Residential Treatment Programs (STRTP), an average daily population calculation is computed
Charter-only SELPAs will receive an allocation for foster youth
Rates for 22-23 received a COLA increase
Adjustment will occur at Annual Certification each following February

Please refer to the 2020-21 LAO report—Updating the Special Education Out-of-Home Care Funding

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OHC Funding 2021-22 and 22-23 – Three Exhibit Analysis

2020-21 Annual

Shows funding for OHC using the 16-17 Census Data, which was rolled over into 21-22 and 22-23
Included all types of group homes
Included a proration factor due to insufficient funding

2021-22 Annual

Adjustment to OHC census data and rates using the updated data from April 2022, and certified at Annual in February 2023
Prior-year adjustment will be applied to payments for Principal Apportionment
Does not include all group home types

2022-23 P1

First estimate of OHC for 22-23
Includes COLA for rates
Uses same data from 21-22 Annual
Consider impact of COLA increases on rates on revenue available for proportional share of savings.

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OHC – Separate Funding Exhibit

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OHC – Prior Year Adjustments and Coming R1 Adjustment

2021-22 Annual

2022-23 P1

20-21 Annual

Amount for this SELPA was $991,365

21-22 Annual

Amount for this SELPA was $656,974

Represents loss of bed counts and decline in population in congregate care
Does not include all group homes (e.g., regional center homes)
Amount in Proportional Share will be impacted by additional adjustment at R1

Group home analysis locally can assist with prediction

22-23 P1

Increased funding due to COLA
Will update at 22-23 Annual in February 2024

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Extraordinary Cost Pool

Prior to 2022-23, $6 million available statewide
2022-23 pool increases to $20 million for reimbursement for high-cost programs for a single student
Available at Annual by LEA to show how much was reimbursed for each student
Threshold is estimated at $90,504.66 for claims submitted for 2022-23

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EC § 56836.21; Budget Item 6100-161-0001(1)(16)(b)

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State Mental Health Funding Exhibit

State funds at $71.58 per ADA for 2022-23

Census frozen at 19-20 ADA
Unrestricted revenue for any mental or behavioral health purpose
Funds remain at the SELPA for 2022-23
In 2023-24, funds shift to the LEA

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Federal educationally related mental health funds $69 million for state

Federal funds via Grant Award Notifications
Funds remain at SELPA for 22-23, shift to LEA for 23-24
IDEA restrictions remain

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Infant Entitlement [EC 56432]

State funding uses J-50 rates and ratios

Based on old model of capacity
No additional infant programs since 1997

Annual submission of application, budget plan and expenditures required
3-year waiver required to retain funding units

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Special Education Funding Sources

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AB 602

State aid through the AB 602 funding formula allocation, including Special Education Property Taxes

Federal

Federal aid from the Individuals with Disabilities Education Act (IDEA) sources

Other State Sources

Mental Health, Workability, Infant funds, Dispute Prevention and Resolution/ Learning Recovery (DPR/LR)

Local

Local General Fund contribution, LCFF, Expanded Learning Opportunity Program (ELOP), Universal Transitional Kindergarten (UTK), Universal Preschool (UPK)

SPECIAL EDUCATION FUNDING

State/Local 27%

Federal

8%

Local Contribution

65%

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Section 56836.144 - Allocations to SELPAs Under AB 602

(b) Commencing with the 2022-23 fiscal year, the Superintendent shall calculate special education funding allocations based on the average daily attendance (ADA) reported for each local educational agency and charter school that is a local educational agency (LEA) for purposes of special education accountability pursuant to Section 47641 for the fiscal year in which the computation is made, the most recent prior fiscal year, or the second most recent prior fiscal year, whichever is greatest.

(c) Commencing with the 2022-23 fiscal year, if a charter school becomes a LEA for purposes of special education accountability, the ADA reported for the charter school in the year the computation is made, the most recent prior fiscal year, and the second most recent prior fiscal year shall be attributed to the charter school.

California Education Code § 56836.144

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Section 56836.146 - Funding Per ADA for AB 602

(d) Commencing with the 2023-24 fiscal year and for each fiscal year thereafter, the Superintendent shall determine the amount of funding per unit of ADA for each special education local plan area (SELPA), which shall be the greater of the following:

(1) For the 2023-24 fiscal year, the amount of funding per unit of ADA calculated for the 2022-23 fiscal year pursuant to paragraph (1) of subdivision (c), adjusted by the inflation factor described in Section 56836.142.

(4) For the 2023-24 fiscal year and for each fiscal year thereafter, the amount of funding per unit of average daily attendance computed for that SELPA for the prior fiscal year shall be adjusted by the inflation factor described in Section 56836.142 for the current fiscal year (FY).

California Education Code § 56836.146

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Principal Apportionment

The Principal Apportionment includes funding for the LCFF¹, which is the primary source of an LEA's general purpose funding, including Special Education (AB 602).
The Principal Apportionment is a series of apportionment calculations that adjust the flow of state funds throughout the fiscal year as information is reported to CDE².
LEAs receive Principal Apportionment funds through a combination of local property taxes and state funds
Principal Apportionment Main Page
Special Education Apportionment Links

(¹ Local Control Funding Formula; ² California Department of Education; ³ First Principal Apportionment; ⁴ Second Principal Apportionment)

The Advance Apportionment, based primarily on prior FY funding, establishes each LEA’s state aid amount for July through January.
P-1³ is certified by February 20, and adjusts the calculations and monthly state aid payment for February through May.
P-2⁴ is certified June 25. P-2 supersedes the P-1 calculations and is the final state aid payment for the FY ending in June.
The Annual Apportionment is updated based on annual data that LEAs report to CDE and is certified by February 20 of the following year.
Any data corrections are reflected with the subsequent years’ certifications.

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Helpful Web Links

School Services of California Inc. Both Sides of the Equation Webinar
CDE—Federal Awards:

Federal Awards - Local Education Agency Audit Guidelines

CDE—Master List of SACS Resource Codes and Program Cost Accounts and Associated Resources :

SACS Resource Spreadsheets - Standardized Account Code Structure

CDE—LEA Grants:

Local Educational Agency Grants - Administration & Support

CDE—SACS:

Standardized Account Code Structure (SACS) - Accounting

CDE —Dashboard:

California School Dashboard

CDE—Principal Apportionment:

Principal Apportionment - Allocations & Apportionments (CA Dept of Education)

CDE—Data and Statistics:

Data & Statistics (CA Dept of Education)

CDE—DataQuest: For information by state, county, district, school, SELPA, other and includes school performance, demographics, testing, student misconduct and interventions, other:

DataQuest (CA Dept of Education)

Ed-Data: For a variety of financial, enrollment, assessment, and demographics information by county, district, school, SELPA, and charter school

EdData - Home Page (ed-data.org)

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