Cal. Code Regs. tit. 5 § 15184
The excess cost of providing special educational programs for pupils residing in an institution or a family home is determined by subtracting all state and federal special allowances per average daily attendance for those programs from the total allowed income per pupil as approved by the California Department of Education for those programs.
The sum of the excess cost plus state and federal allowances for the programs shall not exceed an amount per unit of average daily attendance as determined by the State Superintendent of Public Instruction pursuant to section 15185. Districts that provided special educational programs for such pupils during the 1976-77 fiscal year shall receive no less than the reimbursement received per average daily attendance for the 1976-77 programs, such reimbursement being provided for by a county-wide tax levied during the 1977-78 fiscal year.
Cal. Code Regs. Tit. 5, § 15184