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Detailed Review of the LCFF Calculation

Detailed Review of the LCFF Calculation. Business Advisory Services November 1, 2013. Agenda. Overview BAS Revenue Projection System LCFF Calculations. Overview. Goals. Understand the BAS Revenue Projection System Understand the LCFF Calculations. LCFF Projection Tools.

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Detailed Review of the LCFF Calculation

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  1. Detailed Review of the LCFF Calculation Business Advisory Services November 1, 2013

  2. Agenda • Overview • BAS Revenue Projection System • LCFF Calculations

  3. Overview

  4. Goals • Understand the BAS Revenue Projection System • Understand the LCFF Calculations

  5. LCFF Projection Tools • FCMAT Calculator • Formerly the BASC Calculator • Developed by COEs statewide • Available at: http://www.fcmat.org/stories/storyReader$23157 • For both districts and charter schools • Allows close examination of calculation and data • Requires substantial data input • Factors (COLA, Gap funding) and core calculations sync with BAS Revenue Projections • SSC Estimator • Uses different factors • Provides only results – we can’t help reconcile

  6. LCFF Projection Tools • BAS Revenue Projection System • Available for Los Angeles County school districts • Charter school module not available at this time • Less data input by districts • BAS inputs much of the data • Part of a larger integrated system • Uses same factors and core calculations as the • FCMAT Calculator – materially the same results • Allow close examination of calculation and data • BAS uses to validate districts’ revenue projections

  7. LCFF Projection Tools • All will be obsolete in June 2014 • CDE releases their calculations of the LCFF with the 2013-14 P-2 Apportionment in June 2014 • Districts will be paid based on statewide estimates from July 2013 through May 2014 • The BAS Revenue Projection system will be updated to mirror the CDE calculation • With all math displayed

  8. BAS Revenue Projection SystemData Sources

  9. BAS Revenue Projection System

  10. Using the System • User Instruction Manual • System accessible through RAD (web-based) • BAS – RLC = Revenue Projection System • Other BAS options used to submit reports including attendance and financial reports • Must be a registered user • Complete form for access to RAD or to expand RAD access to include BAS – RLC access • Any registered user for the district can change the district-provided data for the projections

  11. Using the System http://156.3.1.73/transfer/

  12. Using the System Select BAS

  13. Using the System Select RLC

  14. Using the System Select Transfer History

  15. Accessing the System Select All and your district, click Continue

  16. Accessing the System Select the most recent version of the desired year posted as LACOE Final Business Unit: District and time posted User Name: Who posted File Name: Shows fiscal year and version Upload type: LACOE Final if budget projection State Certified if reconciled

  17. Using the System • Excel file will open displaying the Data Collection Sheet • “Save As” to your computer • Data previously supplied by the District is shown on the left column • Enter revised data in the right column • Data will change immediately in spreadsheet • Prior year data won’t change

  18. Using the System

  19. Using the System • Confirm that revised data entered is correct • “Save As” with a change to the file name: Original file name: RL02_cdscode_BP01_15-16_C03 Change to: RL02_cdscode_BP01_15-16_D03

  20. Using the System Select Upload Revenue Calculation

  21. Using the System Select District and click Continue

  22. Using the System Click Browse, find file, and click Continue

  23. Using the System Confirmation message

  24. Using the System • BAS staff receives a system notification of a district upload • BAS will process a district upload and will post an updated file within 1 work day • District staff signed up for RAD-BAS-RLC account will receive an automated email notification when new files are posted • BAS mass posts files for all districts when: • Changes are made to the factors/calculations • Reports are reconciled to CDE Certified Apportionments

  25. LCFF Calcualtion

  26. LCFF • Replaces Revenue Limit and most State categorical programs • Unrestricted funding • Some restrictions on Supplemental/Concentration grants • Some MOE requirements • Uses dictated by district Board-adopted LCAP • Should change accounting coding from restricted to unrestricted • Provides a goal, the Target, for full funding in 8 years • Incremental funding provided during transition period

  27. LCFF Calculation LCFF Target - Hold Harmless = Gap X Gap % = Gap Funding + Hold Harmless = LCFF Funding

  28. LCFF Target Elements • Base Grant • Augmentation Grants • Supplemental and Concentration Grants • Transportation and TIIG Grants

  29. Base Grant - ADA • Base Grant is based on P-2 ADA • Determine if district is in declining enrollment • If in decline, use prior year P-2 ADA with prior year grade span allocation • If not in decline, use current year P-2 ADA with current year grade span allocation • Ungraded ADA is allocated proportionately to grade spans • Expect revisions to attendance reports to reclassify many types of ungraded ADA to grade spans

  30. Base Grant - ADA • Report estimated current year ADA on Data Collection Sheet • Don’t anticipate declining enrollment - system will calculate • Report ADA as you expect to report on your P-2 attendance report • Update as your projections change • If your enrollment comes in higher or lower than anticipated, update your data collection sheet

  31. Data used for CY ADA

  32. LCFF Calculation - ADA • PY data is either from CDE data or district estimates • PY is adjusted for ADA lost to a district-authorized charter school

  33. LCFF Calculation - ADA • CY data is from district estimates on the Data Collection Sheet • Greater of PY or CY data is Funded ADA • County Education ADA is informational only – both revenues and expenditures will eventually transfer to district

  34. Funded ADA from ADA Form is transferred to the LCFF Form • Ungraded ADA is allocated proportionately

  35. Base Grant Calculation • Base Grant Rates: • Statewide • Increased by COLA annually • Per grade-span levels • Multiplied by grade span Funded ADA

  36. Augmentation Grants • Based on % of grade span Base Grant • Grades K-3 CSR Augmentation: • 10.4% of grades K-3 Base Grant • Must operate K-3 site-level class sizes of 24:1 at full funding • Must make proportional progress in interim • May agree to higher class sizes in bargaining agreement • Failure to comply results in loss of entire K-3 CSR Augmentation • Indicate if comply on the Data Collection Sheet • Grades 9-12 Augmentation • 2.6% of grades 9-12 Base Grant • Represents funding for CTE but no restrictions on use

  37. Enter “1” if meet K-3 CSR requirements and “0” if not.

  38. K-3 Base Grant is multiplied by 10.4% 9-12 Base Grant is multiplied by 2.6%

  39. Supplemental and Concentration Grants • Provides additional funding for students that are: • Free and reduced price meal eligible (FRPM) • English learners (EL) • Foster youth • Expressed as an unduplicated count of enrollment • Each student can only be counted once even if qualify for more than one category • Calculated as a % of total enrollment • 3-year rolling average • CalPADS revisions necessary to accommodate data collection

  40. Supplemental and Concentration Grants • Supplemental Grant provides an additional 20% of the Base Grant for the Unduplicated Count • Concentration Grant provides an additional 50% of the Base Grant for the Unduplicated Count in excess of 55% • The Base Grant includes the K-3 and 9-12 Augmentation amounts. • Any increase in LCFF funding from the S&C Grants must be used to increase or improve the education of the identified students

  41. Supplemental and Concentration Grants • Report estimated enrollment and unduplicated count on the Data Collection Sheet • Update as appropriate • Total enrollment should correspond with ADA • Both should increase or decrease together • System will calculate % and 3-year rolling average • 2013-14 = 1 year • 2014-15 = 2 years • 2015-16 = 3 years • 2016-17 = 3 year rolling average (2014-15 through 2016-17)

  42. Data used for Enrollment and Unduplicated Count

  43. Sum of Base and Augmentation Grants are basis for S&C Grants • Unduplicated Count % is multiplied by 20% for Supplemental Grant • Unduplicated Count % > 55% is multiplied by 50% for Concentration Grant

  44. Transportation and TIIG Grants • Additional funding equal to the 2012-13 Transportation and TIIG Grant • Never changes, no COLA, no growth, no decline • Become part of unrestricted LCFF Target • Some MOE requirements for transporation • Must spend in 2013-14 and all future years at least the amount spent, up to the amount provided, in 2012-13 • If a member of a JPA, must fund in 2013-14 and 2014-15 to the JPA, the amount funded to them in 2012-13

  45. Transportation and TIIG Grants

  46. LCFF Target • Total of the Elements • Base Grant • K-3 and 9-12 Augmentations • Supplemental and Concentration Grants • Transportation and TIIG Grants • Does NOT equal your funding – only that Target that is hoped to be reached by 2020-21

  47. Total of: Base Grant K-3 and 9-12 Augmentation Supplemental and Concentration Grants Transportation and TIIG Grants

  48. LCFF Hold Harmless • Hold Harmless is a district’s minimum level of funding • Hold Harmless for 2013-14 is the total of 2012-13 funding for: • Revenue Limit • Adjusted annually for growth or decline • Specified Categorical Programs • Never adjusted • Hold Harmless for 2014-15 is the 2012-13 Hold Harmless plus 2013-14 Gap Funding • 2013-14 Gap Funding is adjusted annually for growth or decline • Will never receive less than received in the prior year

  49. 2013-14 LCFF Projection 2012-13 Categorical Revenue Adjusting 2012-13 Revenue Limit to a per-ADA rate so that it may be adjusted for growth or decline Total 2013-14 Hold Harmless

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