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2. *Unduplicated Pupil Percentage (UPP) must be above 55% 2 Necessary Small School Base Grant (by grade span) Grade Span Adjustment K-3 9-12 Supplemental Grant Concentration Grant* Targeted Instructional Improvement Block Grant Home-to-School Transportation Adjusted Base Grant Add-ons 12-13 Award Level Unduplicated Count English Learners Low Income Foster Youth ADA

3. 3 There are multiple calculations during Transition…. Target Calculation – the funding goal, where we should be Economic Recovery Target (ERT): Provides additional funding for those LEAs that would have received more under undeficited revenue limits (RL) & categorical programs, when compared to LCFF. Calculated one-time as part of 2013-14 calculation and funded over 8 years (additional 1/8 each year). Transition-only Calculations - Floor: where we were before LCFF Remaining Need & Gap: the difference between the Target and Floor & the funded portion of the difference Minimum State Aid (MSA)*: the protection from the change in funding methodology from RL to LCFF * Only exists until statewide full implementation as currently written in statute.

4. 4 The level of funding to ensure that LEAs receive at least the same amount in state aid as they received in 2012-13, adjusted for changes in ADA and property taxes. 10.18% of LEAs received Additional State Aid in 2013-14 Primarily occurs for: Basic Aid districts because categorical funding was not previously being offset by local property taxes. Necessary Small School districts because of loss of eligibility under new eligibility rules. It may occur under other infrequent/unusual situations. Exists only during transition as legislation is currently written.

5. MPP is the lowest level of increased or improved services for unduplicated students A minimum, not a maximum Services funded with LCFF Not federal or other restricted Services are above those provided for all students (base program) Not above services in prior year Not a maintenance of effort calculation In the LCAP year Not the current year Can calculate additional years for transition planning 5

6. The MPP calculation is: *Less TIIG and Transportation 6 $$ %

7. $ 14,000,000 -------------- = 14.00% 100,000,000 7 MPP ComponentsAmount Base / NSS$ 96,000,000 Grade Span Adj. 3,000,000 Supplemental12,000,000 Concentration2,000,000 TIIG & Transportation1,000,000 ERT1,000,000 Total LCFF$ 115,000,000 S&C Total LCFF$ 115,000,000 -TIIG/Transp. -1,000,000 -S & C -14,000,000 --------------- -------------- All other LCFF$ 100,000,000

8. Part of the LCFF Transition total is attributed to Supplemental and Concentration for purposes of the MPP calculation Compare prior year spending for increased or improved services to unduplicated pupils to the Target S & C amount If spending more than Target S & C = Target S & C If spending less than Target S & C = PY spending + part of difference (Gap %) between PY spending and Target S & C Do the math during transition, even when Floor is above Target 8 Increased or improved services

9. LCFF components are: TARGETPY spent on Base + GSA$9,000,000unduplicated pupils$600,000 Supplemental 1,000,000 Concentration 100,000CY Gap %20% TIIG & Transp. 400,000 TOTAL $10,500,000 FLOOR 8,500,000 TRANSITION FLOOR $8,500,000 CY Gap funding 400,000 ERT 100,000 Add’l St.Aid-MSA 500,000 TOTAL $9,500,000 9 What is the S&C and MPP?

10. 1.Target S & C 2.Est. PY expenditures for unduplicated pupils 3.Balance to target (step 1 – step 2) 4.Portion of balance (step 3 x Gap %) 5.Est. S & C (step 2 + step 4) 6.All other LCFF (no TIIG/Transp) LCFF total 9,500,000 - TIIG/Transp. - 400,000 - Est. S&C - 700,000 All other LCFF 8,400,000 7.MPP (step 5 ÷ step 6) $1,100,000 600,000 ------------ 500,000 x 20.00% 100,000 ------------- 700,000 ÷ 8,400,000 = 8.3% 10 Estimate Prior year spending Balance x Gap % Plus portion of balance to Target S&C S&C MPP

11. LCFF components are: TARGETPY spent on Base + GSA $9,000,000unduplicated pupils$600,000 Supplemental 1,000,000 Concentration 100,000CY Gap %20% TIIG & Transp. 400,000 TOTAL $10,500,000 FLOOR 12,500,000 TRANSITION TARGET $10,500,000 ERT 100,000 Add’l St.Aid-MSA 500,000 TOTAL $11,100,000 11 What is the S&C and MPP?

12. 1.Target S & C 2.Est. PY expenditures for unduplicated pupils 3.Balance to target (step 1 – step 2) 4.Portion of balance (step 3 x Gap %) 5.Est. S & C (step 2 + step 4) 6.All other LCFF (no TIIG/Transp) LCFF total 11,100,000 - TIIG/Transp. - 400,000 - Est. S&C - 700,000 All other LCFF 10,000,000 7.MPP (step 5 ÷ step 6) $1,100,000 600,000 ------------ 500,000 x 20.00% 100,000 ------------- 700,000 ÷ 10,000,000 = 7.0% 12 Estimate Prior year spending Balance x Gap % Plus portion of balance to Target S&C S&C MPP

13. 13 Enter PY spending estimates. Please pause for thought.. Step 5 is S & C Step 7 is MPP

14. LEAs must complete an Annual Update table for each of the LEA’s goals for the current year… 14

15. Why track? Need to list estimates in LCAP Annual Update Budgeted Expenditures Estimated Actual Annual Expenditures Need estimates for Minimum Proportionality Percentage (MPP) calculations To prepare for your audit 15