Section 15408 - Computation of 1979-80 Revenue Limit for County School Service Fund Using Form OThe Superintendent of Public Instruction shall compute the 1979-80 revenue limit for the county school service fund using Form O. This form shall be completed as follows:
(a) Subdivision A: Determination of the revenue limits for special education programs: (1) Line A-1: Report the revenue limits for physically handicapped and mentally retarded programs computed in 1979-80 Schedule W as follows:(A) Line A-1a: Report the revenue limit for physically handicapped programs as shown in 1979-80 Schedule W, column 7, line A, TOTAL PHYSICALLY HANDICAPPED.(B) Line A-1b: Report the revenue limit for mentally retarded programs as shown in 1979-80 Schedule W, column 7, line B, TOTAL MENTALLY RETARDED.(C) Line A-1c: Compute the sum of the amounts in lines A-1a and A-1b, and report this result on Line A-1.(2) Line A-2: Report the revenue limit pursuant to the tuition charges for excess costs in mandated programs (reference Sections 2505 and 2550(a)(2), Education Code). For the county superintendent, whose responsibility it is to educate physically handicapped and mentally retarded students, and who is contracting with another county superintendent of schools or school district for educating its children, and whose ADA is reported by the other county superintendent of schools or school district which provides the education, the county of responsibility shall incorporate the cost of transporting those physically handicapped and mentally retarded students with any excess cost of tuition by completing Schedule T. The county of responsibility shall compute its expenses for transporting those physically handicapped and mentally retarded students attending the other county or district schools on a per ADA basis and add this to the tuition charges for excess cost in mandated programs and report the total for the 1977-78 fiscal year on Line A-2 if applicable. This revenue limit shall be computed as follows: (A) Line A-2a: Report the total tuition actually paid for the 1977-78 fiscal year for this program.(B) Line A-2b: Report the actual 1977-78 Second Principal (P-2) ADA in this program.(C) Line A-2c: Divide the amount in Line A-2a by the attendance in Line A-2b and report this result carried to two decimal places.(D) Line A-2d: Determine the 1979-80 base revenue limit per ADA by multiplying the amount in Line A-2c by 1.086. Report this result rounded to two decimal places.(E) Line A-2e: Use the underlined space in Line A-2e to report the 1979-80 annual ADA in this program. Multiply this attendance by the amount in Line A-2d and report this result, rounded to the nearest dollar, on Line A-2.(3) Line A-3: Report the revenue limit for educationally handicapped pupils in institutions (reference Sections 56604, 42902, and 2550(a)(3), Education Code). This revenue limit shall be computed as follows: (A) Line A-3a: Report the actual 1977-78 total current expenditures for this program.(B) Line A-3b: Report the actual 1977-78 Second Principal (P-2) ADA in this program.(C) Line A-3c: Divide the amount in Line A-3a by the attendance in Line A-3b and report this result carried to two decimal places.(D) Line A-3d: Determine the 1979-80 revenue limit per ADA by multiplying the amount in Line A-3c by 1.086. Report this result rounded to two decimal places.(E) Line A-3e: Use the underlined space in Line A-3e to report the 1979-80 annual ADA in this program. Multiply this attendance by the amount in Line A-3d and report this result, rounded to the nearest dollar, on Line A-3.(4) Line A-4: Report the revenue limit for those institutionalized/foster home students excess costs qualifying pursuant to Section 42904 of the Education Code.(5) Line A-5: Report the revenue limit for development centers for handicapped pupils (reference Sections 56811 and 2550(a)(4), Education Code). This revenue limit shall be computed as follows: (A) Line A-5a: Report the actual 1977-78 total expenditures, including transportation expenditures, in this program (reference 1977-78 Form J-73-D, "Cost of Operation for Development Centers").(B) Line A-5b: Report the actual 1977-78 annual instructional hours in this program (Form J-73-D or J-65).(C) Line A-5c: Divide the amount in Line A-5a by the amount in Line A-5b and report this result carried to two decimal places.(D) Line A-5d: Determine the 1979-80 base revenue limit per instructional hour by multiplying the amount in Line A-5c by 1.086. Report this result rounded to two decimal places.(E) Line A-5e: Use the underlined space in Line A-5e to report the 1979-80 annual instructional hours. Multiply this number of hours by the amount in Line A-5d and report this result rounded to the nearest dollar on Line A-5.(6) Line A-6: Report the revenue for the planning stage of the coordination of the Master Plan for Special Education (reference Sections 56314 and 2550(a)(5), Education Code). The following classification of counties, as defined by Section 1205 of the Education Code, shall be used in making this computation. --Class 1 includes all counties with over 750,000 units of average daily attendance.
--Class 2 includes all counties with an average daily attendance of between 140,000 and 749,999 inclusive.
--Class 3 includes all counties with an average daily attendance of between 60,000 and 139,999 inclusive. --Class 4 includes all counties with an average daily attendance of between 30,000 and 59,999 inclusive.
--Classes 5-8 include all counties with an average daily attendance of less than 30,000. The revenue amount, based on attendance counts taken on December 1, 1979, shall be computed as follows:
(A) Class 1 counties: Use the underlined space in Line A-6a to report the 1979-80 count of special education students in the county. Multiply this student count by $5 and report this result on Line A-6.(B) Class 2 counties: Use the underlined space in Line A-6b to report the 1979-80 count of special education students in the county. Multiply this student count by $6 and report this result on Line A-6.(C) Class 3 counties: Use the underlined space in Line A-6c to report the 1979-80 count of special education students in the county. Multiply this student count by $7 and report this result on Line A-6.(D) Class 4 counties: Use the underlined space in Line A-6d to report the 1979-80 count of special education students in the county. Multiply this student count by $8 and report this result on Line A-6.(E) Counties of Classes 5-8: Use the underlined space in Line A-6e to report the 1979-80 count of special education students in the county. Multiply this student count by $10 and report this result on Line A-6.(7) Line A-7: Compute the sum of the amounts in Lines A-1 through A-6, and multiply the result by .994. Report this result, rounded to the nearest dollar, on Line A.(b) Subdivision B: Determination of revenue limits for special schools and classes: (1) Line B-1: Report the revenue limit for the juvenile hall program (reference Sections 2500(e) and 2550(b)(1) and (2), Education Code). This revenue limit shall be computed as follows: (A) Line B-1a: Report the 1978-79 allowed average expenditures per ADA in this program (determined by multiplying the 1977-78 allowed average expenditures per ADA by 1.1327 and rounding the result to two decimal places). Reference 1978-79 Worksheet W and Form J-73-W(A). 1. In determining allowed average expenditures per ADA for programs involving more than one level, it is necessary to develop a weighted average expenditure per ADA.2. Those counties that maintained programs but did not tax in prior years shall use the 1977-78 current expenditures for such programs increased by 1.1327.3. If a district transfers its juvenile hall program to the county superintendent of schools pursuant to Section 1710 of the Education Code, the revenue limit of the district shall be reduced by the amount of excess cost which the district expended from its revenue limit for the program in the prior fiscal year. This excess cost shall not include expenditures of income from federal sources of tuition (reference Section 42244.7, Education Code). If a juvenile hall program is transferred from a district to the county superintendent, it is necessary to develop a weighted average expenditure per ADA for both the county and the district-operated program.
(B) Line B-1b: Report any 1978-79 federal aid per ADA. Include federal aid only if the allowed average expenditures base included any such federal aid.(C) Line B-1c: Report the 1978-79 deficit adjustment determined by subtracting Line B-1b from B-1a and multiplying the difference by .90. Report this result carried to two decimal places.(D) Line B-1d: Determine the 1978-79 revenue limit per ADA by adding Line B-1b to Line B-1c. Report this result carried to two decimal places.(E) Line B-1e: Determine the 1979-80 base revenue limit per ADA by multiplying the 1978-79 revenue limit reported on Line B-1d by 1.086. Report this result rounded to two decimal places.(F) Line B-1f: Use the underlined space in Line B-1f to report the 1979-80 annual ADA in this program, including ADA in county community school juvenile hall programs pursuant to Section 1981(c) of the Education Code. Multiply this attendance by the amount in Line B-1e and report this result, rounded to the nearest dollar, on Line B-1.(G) Funding for type A and B students in County Community Schools E.C. 1981 (a) and (b) will be provided to county superintendent of schools by participating districts. The contribution will be derived by multiplying the district's base revenue limit per unit of ADA (1979-80 Form K, item B-6) times the district's ADA in the county community school. The district's contribution will not be reported on Form O.(2) Line B-2: Report the 1979-80 allowances for opportunity schools programs (reference Sections 48633, 14057, and 2550(b)(2), Education Code. These allowances shall be computed as follows: (A) Line B-2a: Use the underlined space in B-2a to report the number of classes or ADA. Report either the classroom computation which is the product of $33,750 times the number of 1979-80 elementary classes in this program, or the ADA computation which is the product of $1,360 times the number of 1979-80 elementary annual ADA in this program. The classroom computation shall be used when the ADA for this program is 100 units or less.(B) Line B-2b: Use the underlined space in B-2b to report the respective ADA. Report the product of $1,546 times the 1979-80 high school annual ADA in this program.(C) Line B-2c: Compute the sum of the amounts in lines B-2a and B-2b and report this result on Line B-2.(3) Line B-3: Compute the sum of the amounts in lines B-1 and B-2, and multiply the result by .994. Report this result, rounded to the nearest dollar, on Line B.(c) Subdivision C: Determination of the amount to be allocated for vocational/technical schools and classes: (1) Line C-1: Report the 1979-80 revenue limit for regional occupational centers and programs (reference Sections 52317 and 2550(c)(1), Education Code). This revenue limit shall be computed as follows: (A) Line C-1a: Report the actual 1978-79 base revenue limit per ADA for this program, carried to two decimal places, as shown on 1978-79 Schedule Y(a), Line C.(B) Line C-1b: Report the 1978-79 deficit adjustment determined by multiplying the amount in Line C-1a by .90. Report this result carried to two decimal places.(C) Line C-1c: Determine the 1979-80 revenue limit per ADA by multiplying the amount in Line C-1b by 1.086. Report this result rounded to two decimal places.(D) Line C-1d: Use the underlined space in line C-1d to report the 1979-80 annual ADA for concurrently enrolled high school students and for adults enrolled in short-term vocational programs. Multiply this attendance by the amount in Line C-1c and report this result, rounded to the nearest dollar, on Line C-1.(2) Line C-2: Report the 1979-80 revenue limit for technical, agricultural, and natural resource conservation schools (reference Sections 1806 and 2550(c)(2), Education Code). This revenue limit shall be computed as follows: (A) Line C-2a: Report the total 1977-78 tax revenues per ADA for this program (determined by dividing the amount shown on 1978-79 Form O(A), Line A-6e, by the 1977-78 actual second principal (P-2) ADA in this program and carrying the result to two decimal places).(B) Line C-2b: Multiply the amount in Line C-2a by 1.068 and report this result rounded to two decimal places.(C) Line C-2c: Compute the sum of the amounts in line C-2b and the actual 1978-79 foundation program amount per second principal (P-2) ADA (determined by dividing the foundation program amount shown on 1978-79 Form O(A), Line A-4f, by the 1978-79 actual second principal (P-2) ADA in this program). Report this result carried to two decimal places.(D) Line C-2d: Report the 1978-79 deficit adjustment determined by multiplying the amount in Line C-2c by .90. Report this result carried to two decimal places.(E) Line C-2e: Determine the 1979-80 revenue limit per ADA by multiplying the amount in Line C-2d by 1.086. Report this result rounded to two decimal places.(F) Line C-2f: Use the underlined space in line C-2f to report the 1979-80 annual ADA in this program. Multiply this attendance by the amount in Line C-2e and report this result, rounded to the nearest dollar, on Line C-2.(3) Line C-3: Report the 1979-80 revenue limit for the outdoor science and conservation program (reference Sections 2520 and 2550(c)(2), Education Code). This revenue limit shall be computed as follows: (A) Line C-3a: Report the total 1977-1978 tax revenues for this program as shown on 1978-79 Form O(A), Line A-6j.(B) Line C-3b: Multiply the amount in Line C-3a by 1.068 and report this result rounded to the nearest dollar.(C) Line C-3c: Report the 1978-79 deficit adjustment determined by multiplying the amount in Line C-3b by .90. Report this result carried to the nearest dollar.(D) Line C-3d: Determine the 1979-80 revenue limit by multiplying the amount in Line C-3c by 1.086. Report this result, rounded to the nearest dollar, on Line C-3.(4) Line C-4: Compute the sum of the amounts in lines C-1 through C-3, and multiply the result by .994. Report this result, rounded to the nearest dollar, on Line C.(d) Subdivision D: Determination of the allowances for other county superintendent special schools and classes: (1) Line D-1: Compute the revenue limit for the county jails program (reference Section 1900, Education Code). This revenue limit shall be equal to the product of (A) (($1,029 times .8) minus (.01 times the 1979-80 assessed value per ADA for the county)) times (B) the 1979-80 annual ADA in this program. Report this result rounded to the nearest dollar.(2) Line D-2: Report the 1979-80 amount authorized for handicapped adult programs (reference Section 52570, Education Code). This amount shall be reported only for counties that participated in this program in 1978-79, and shall be based on the 1979-80 ADA actually served under this program by these counties. However, in no case shall the total of the amounts authorized for this program exceed $50,000.(3) Line D-3: Report the 1979-80 foundation program amounts for the educationally handicapped programs (reference Sections 14057, 14058, and 56600, Education Code). The foundation amounts reflect an increase equal to that amount which would have been calculated if AB 65 had been continued.This foundation program shall be computed as follows: (A) Line D-3a: Use the underlined space in Line D-3a to report the number of elementary classes in this program in 1979-80. Compute the product of this number times $33,750 and report this result, carried to the nearest dollar, on Line D-3a. Use this elementary small school foundation only when half or more of the students are from districts that have less than 901 elementary units of ADA.(B) Line D-3b: If the elementary small school foundation computation in Line D-3a is not used, use Line D-3b to report the 1979-80 elementary foundation amounts for this program as follows: 1. Use the underlined space in Line D-3b(1) to report the 1979-80 elementary annual ADA for pupils from districts that have less than 901 elementary units of ADA. Multiply this attendance by $1,350 and report this result, rounded to the nearest dollar, on Line D-3b(1).2. Use the underlined space in Line D-3b(2) to report the 1979-80 elementary annual ADA for pupils from districts that have over 900 elementary units of ADA. Multiply this attendance by $1,360 and report this result, rounded to the nearest dollar, on Line D-3b(2).(C) Line D-3c: Use Line D-3c to report the 1979-80 high school foundation amounts for this program as follows: 1. Use the underlined space in Line D-3c(1) to report the 1979-80 high school annual ADA for pupils from districts that have less than 301 high school units of ADA. Multiply this attendance by $1,536 and report this result, rounded to the nearest dollar, on Line D-3c(1).2. Use the underlined space in Line D-3c(2) to report the 1979-80 high school annual ADA for pupils from districts that have over 300 high school units of ADA. Multiply this attendance by $1,546 and report this result, rounded to the nearest dollar, on Line D-3c(2). (D) Line D-3d: Compute the sum of the amounts in lines D-3a, D-3b, and D-3c, and report this result on Line D-3.(4) Line D-4: Compute the sum of the amounts in lines D-1 through D-3, and multiply the result by .994. Report this result, rounded to the nearest dollar, on Line D.(e) Subdivision E: Determination of the revenue limit for other county school service fund operations: (1) Line E-1: Report the 1979-80 revenue limit for county superintendent office operations (reference Sections 1510 or 2506, and 2551, Education Code). This revenue limit shall be computed as follows: (A) Line E-1a: Report the total 1977-78 secured, unsecured, and prior-year taxes received pursuant to Section 2506 of the Education Code as shown on 1978-79 Form O(A), Line A-6i.(B) Line E-1b: Report the total 1977-78 secured, unsecured, and prior-year taxes received from the county board of supervisors pursuant to Section 1510 of the Education Code as shown on 1978-79 Form O(A), Line A-61.(C) Line E-1c: Multiply the amount in either Line E-1a or E-1b, as appropriate, by 1.068 and report this result, rounded to the nearest dollar, on Line E-1c.(D) Line E-1d: Report the 1978-79 deficit adjustment determined by multiplying the amount in Line E-1c by .90. Report this result carried to the nearest dollar.(E) Line E-1e: Report the difference between the amount paid to the State Teachers' Retirement System in 1978-79 and that paid in 1976-77, pursuant to Section 2507.7 of the Education Code.(F) Line E-1f: Compute the sum of lines E-1d and E-1e and report the result.(G) Line E-1g: Determine the 1979-80 base revenue limit by multiplying the amount in line E-1f by 1.086. Report this result rounded to the nearest dollar.(H) Line E-1h: Report the difference between the amount of unemployment insurance paid in 1979-80 and that paid in 1975-76 pursuant to Section 2507.5 of the Education Code.(I) Line E-1i: Report the mandated costs paid pursuant to Section 2510 of the Education Code.(J) Line E-1j: Compute the sum of the amounts in lines E-1g, E-1h, and E-1i, and report this result on Line E-1.(2) Line E-2: Report the 1979-80 revenue limit for capital outlay (reference Sections 2504 and 2552, Education Code). This revenue limit shall be computed as follows: (A) Line E-2a: Determine the greatest of: 1. The 1976-77 taxes collected for capital outlay;2. The 1976-77 expenditures for capital outlay;3. The 1977-78 taxes collected for capital outlay; or4. The 1977-78 expenditures for capital outlay. This result is not to exceed $.0005 times the modified assessed valuation for the appropriate year. Use the underlined space in Line E-2a to specify the selection and report the result on Line E-2a.
(B) Line E-2b: Determine the 1978-79 revenue limit by multiplying the amount in Line E-2a by 1.086. Report this result, rounded to the nearest dollar, on Line E-2.(3) Line E-3: Report the 1979-80 billings for the county school tuition program for out-of-state tuition pursuant to Sections 2006 and 2554 of the Education Code.(4) Line E-4: Report the 1979-80 payments required pursuant to the State Building Aid Law (reference Sections 2503 and 2555, Education Code).(5) Line E-5: Compute the sum of the amounts in lines E-1 through E-4, and multiply the result by .994. Report this result, rounded to the nearest dollar, on Line E.(f) Subdivision F: Determination of the total 1979-80 county school service fund revenue limit. Compute the sum of the amounts in lines A, B, C, D, and E, and report this result in Line F.(g) Subdivision G: Determination of 1979-80 sources of revenue: (1) Line G-1: Report the 1979-80 secured tax collections pursuant to Section 26912 of the Government Code, excluding all subventions.(2) Line G-2: Report the 1979-80 unsecured tax collections pursuant to Section 26912 of the Government Code, excluding all subventions.(3) Line G-3: Report the 1979-80 homeowners exemption (HOX) and the business inventory exemption (BIX) income from both the secured and unsecured tax rolls.(4) Line G-4: Report the 1979-80 tax collections for subventions, other than homeowners and business inventory exemptions, pursuant to Section 41052 of the Education Code and Section 992 of the Revenue and Taxation Code.(5) Line G-5: Report the 1979-80 equalization offset tax income including any prior year balances in this fund (reference Section 2556, Education Code).(6) Line G-6: Report any amounts that county superintendent of schools was required to maintain as restricted and not available for expenditures in the 1978-79 fiscal year pursuant to Section 2558(b)(5) of the Education Code. This is the negative amount shown on 1978-79 Form O(A), Line D, which is the excess of the 1978-79 State Block Grant over the total 1978-79 revenue limit. This amount shall be reported as a positive amount on Line G-6.(7) Line G-7: Report the 1979-80 Timber Tax Yield paid by the State Controller pursuant to Section 41760.5 of the Education Code and Section 38906 of the Revenue and Taxation Code.(8) Line G-8: Report the 1979-80 prior-year tax collections.(A) Line G-8a: Report the 1979-80 regular prior-year taxes.(B) Line G-8b: Report the amount of released prior-year tax impounds for 1979-80.(9) Line G-9: Report the 1979-80 special education district billings pursuant to Section 1705 of the Education Code and for excess costs.(A) Line G-9a: Report the physically handicapped district billings pursuant to Section 1705 of the Education Code and for excess costs.(B) Line G-9b: Report the mentally retarded district billings pursuant to Section 1705 of the Education Code and for excess costs.(C) Line G-9c: Report the Educationally Handicapped district billings pursuant to Section 1705 of the Education Code.(10) Line G-10: Report the 1979-80 district revenue limit contributions to the county regional occupational center or program. These district contributions shall be equal to the district's revenue limit or the revenue limit of the county ROC/P, whichever is less, multiplied by the district P-2 ADA in this program. (A) Line G-10a: Report the district contributions for adults enrolled in short-term vocational programs.(B) Line G-10b: Report the district contributions for concurrently enrolled students.(11) Line G-11: Report the 1979-80 receipts from the county board of supervisors pursuant to Section 1510 of the Education Code.(12) Line G-12: Report the 1979-80 state categorical aid specified as special allowances. This includes class or ADA allowances for physically handicapped and mentally retarded programs, attendance allowances for development centers for the handicapped, and transportation allowances for physically handicapped, trainable mentally retarded, and development centers for the handicapped programs.(13) Line G-13: Report the 1979-80 federal categorical aid.(14) Line G-14: Report any 1979-80 income from other sources such as the community college tuition fund pursuant to Section 2104 of the Education Code.(15) Line G-15: Compute the sum of lines G-1 through G-14 and report this result on Line G.(h) Subdivision H: Determination of the state aid portion of the revenue limit for 1979-80. Subtract Line G from Line F and report the result on Line H. If this result is negative, no state aid shall be apportioned to the county superintendent of schools. This negative amount of funds shall be deemed restricted and not available for expenditures during the current fiscal year. In the next fiscal year, this negative amount shall be considered to be local property tax revenue for the 1980-81 fiscal year, pursuant to Section 2558(d) of the Education Code.Cal. Code Regs. Tit. 5, § 15408
Note: Authority cited and Reference: Sections 2550- 2558, Education Code.