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Minimum Proportionality Percentage & the LCFF
Calculation
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Local Control Funding Formula (LCFF)Target Entitlement
*Unduplicated Pupil Percentage (UPP) must be above 55%
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Necessary
Small SchoolBase Grant
(by grade span)
Grade Span AdjustmentK-3 9-12
Supplemental Grant
Concentration Grant*
Targeted Instructional Improvement Block Grant
Home-to-School Transportation
Adjusted Base Grant
Add-ons12-13 Award Level
Unduplicated CountEnglish Learners
Low IncomeFoster Youth
ADA
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Local Control Funding Formula (LCFF)
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There are multiple calculations during Transition…. Target Calculation – the funding goal, where we should beEconomic 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 LCFFRemaining Need & Gap: the difference between the Target and Floor & the funded portion of the differenceMinimum 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.
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Minimum State Aid (MSA) Guarantee
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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 2013-14Primarily 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.
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Minimum Proportionality PercentageMPP is the lowest level of increased or improved services for unduplicated students
A minimum, not a maximumServices funded with LCFF
Not federal or other restrictedServices are above those provided for all students (base program)
Not above services in prior year Not a maintenance of effort calculation
In the LCAP yearNot the current yearCan calculate additional years for transition planning
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Minimum Proportionality PercentageAt full LCFF implementation
The MPP calculation is:
*Less TIIG and Transportation
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Supplemental &
ConcentrationGrants
All OtherLCFF Funding*
MPP
$ $ %
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Example 1 - At full LCFF implementation
$ 14,000,000-------------- = 14.00% 100,000,000
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MPP
Components Amount
Base / NSS $ 96,000,000
Grade Span Adj. 3,000,000
Supplemental 12,000,000Concentration 2,000,000
TIIG & Transportation 1,000,000
ERT 1,000,000
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
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Minimum Proportionality PercentageDuring LCFF Transition
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
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$$Increased or improved services
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EXAMPLE 2 – LEA Floor below TargetDuring LCFF Transition
LCFF components are:
TARGET PY spent on Base + GSA $9,000,000 unduplicated pupils $600,000Supplemental 1,000,000Concentration 100,000 CY Gap % 20%TIIG & Transp. 400,000TOTAL $10,500,000
FLOOR 8,500,000
TRANSITIONFLOOR $8,500,000CY Gap funding 400,000ERT 100,000Add’l St.Aid-MSA 500,000TOTAL $9,500,000
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What is the S&C and
MPP?
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Example 2 – LEA Floor below TargetDuring LCFF Transition
1. Target S & C2. Est. PY expenditures for
unduplicated pupils3. 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 - 700,000All 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%
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• Estimate Prior year spending
• Balance x Gap %
Plus portion of balance to Target
S&C
S&C
MPP
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EXAMPLE 3 – LEA Floor above TargetDuring LCFF Transition
LCFF components are:
TARGET PY spent on Base + GSA $9,000,000 unduplicated pupils $600,000Supplemental 1,000,000Concentration 100,000 CY Gap % 20%TIIG & Transp. 400,000TOTAL $10,500,000
FLOOR 12,500,000
TRANSITIONTARGET $10,500,000ERT 100,000Add’l St.Aid-MSA 500,000TOTAL $11,100,000
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What is the S&C and
MPP?
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Example 3 – LEA Floor above TargetDuring LCFF Transition
1. Target S & C2. Est. PY expenditures for
unduplicated pupils3. 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 - 700,000All 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%
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• Estimate Prior year spending
• Balance x Gap %
Plus portion of balance to Target
S&C
S&C
MPP
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2013-14 2014-15 2015-16** 2016-17**1. LCFF Target Supplemental & Concentration Grant
Fundingfrom Calculator tab 810,869 785,040 767,827
2. Prior Year (estimated) Expenditures for Unduplicated Pupils above what was spent on services for all pupils 150,000 300,000 450,000
Prior Year EIA expenditures 103,681 2014-15 py exp (2013-14 exp) must >= 2012-13 EIA exp TRUE
3. Difference [1] less [2] 660,869 485,040 317,827
4. Estimated Additional Supplemental & Concentration Grant Funding [3] * GAP funding rate 195,353 100,306 80,982
GAP funding rate 29.56% 20.68% 25.48%
5. Estimated Supplemental and Concentration Grant Funding [2] plus [4] (unless [3]<0 then [1])LCAP Section 3, Part C 345,353 400,306 530,982
6. Base FundingLCFF Phase-In Entitlement less [5], excludes Targeted Instructional Improvement & Transportation 7,923,642 7,831,342 7,787,624
LCFF Phase-In Entitlement 8,841,665 8,804,318 8,891,276
7/8. Minimum Proportionality Percentage* [5] / [6]LCAP Section 3, Part D
4.36% 5.11% 6.82%
Minimum Proportionality Percentage (MPP):Summary Supplemental & Concentration Grant
Use LCFF Calculator to Help
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Enter PY spending estimates. Please pause
for thought..
Step 5 is S & C
Step 7 is MPP
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Annual UpdateLEAs must complete an Annual Update table for each of the LEA’s goals for the current year…
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Reporting Expenditures and Estimated Costs
Why track?Need to list estimates in LCAP Annual Update
Budgeted ExpendituresEstimated Actual Annual Expenditures
Need estimates for Minimum Proportionality Percentage (MPP) calculationsTo prepare for your audit
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