Business Advisory Services
November 1, 2013
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Overview
BAS Revenue Projection System
LCFF Calculations
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Understand the BAS Revenue Projection
System
Understand the LCFF Calculations
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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
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SSC Estimator
◦ Uses different factors
◦ Provides only results – we can’t help reconcile
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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
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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
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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
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Data /Factor
Who Updates
Source
ADA
District
District Estimates
Enrollment and Unduplicated
Count
District
District Estimates
Compliance with K-3 CSR
District
District Estimates
Rates
BAS
Ed Code
COLAs
BAS
DOF Projections
Gap Funding %
BAS
DOF Projections
2012-13 Funding Amounts
(Hold Harmless)
BAS
CDE
Taxes
BAS
County Auditor
Prior Year Data
BAS
CDE
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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
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Must be a registered user
◦ Complete form for access to RAD or to expand RAD
access to include BAS – RLC access
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Any registered user for the district can
change the district-provided data for the
projections
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http://156.3.1.73/transfer/
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Select BAS
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Select RLC
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Select Transfer History
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Select All and your district, click Continue
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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
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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
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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
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Select Upload Revenue Calculation
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Select District and click Continue
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Click Browse, find file, and click Continue
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Confirmation message
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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
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Replaces Revenue Limit and most State
categorical programs
Unrestricted funding
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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
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LCFF Target
- Hold Harmless
= Gap
X Gap %
= Gap Funding
+ Hold Harmless
= LCFF Funding
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Base Grant
Augmentation Grants
Supplemental and Concentration Grants
Transportation and TIIG Grants
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Base Grant is based on P-2 ADA
1. Determine if district is in declining enrollment
2. If in decline, use prior year P-2 ADA with prior
year grade span allocation
3. 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
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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
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• Data used for CY
ADA
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• PY data is either from
CDE data or district
estimates
• PY is adjusted for ADA
lost to a districtauthorized charter school
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• 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
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• Funded ADA from ADA
Form is transferred to
the LCFF Form
• Ungraded ADA is
allocated proportionately
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Base Grant Rates:
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Statewide
Increased by COLA annually
Per grade-span levels
Multiplied by grade span Funded ADA
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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
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Grades 9-12 Augmentation
◦ 2.6% of grades 9-12 Base Grant
◦ Represents funding for CTE but no restrictions on use
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• Enter “1” if meet K-3
CSR requirements
and “0” if not.
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K-3 Base Grant is multiplied by 10.4%
9-12 Base Grant is multiplied by 2.6%
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Provides additional funding for students that are:
◦ Free and reduced price meal eligible (FRPM)
◦ English learners (EL)
◦ Foster youth
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Expressed as an unduplicated count of
enrollment
◦ Each student can only be counted once even if qualify for
more than one category
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Calculated as a % of total enrollment
◦ 3-year rolling average
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CalPADS revisions necessary to accommodate
data collection
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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
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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
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System will calculate % and 3-year rolling average
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2013-14 =
2014-15 =
2015-16 =
2016-17 =
2016-17)
1
2
3
3
year
years
years
year rolling average (2014-15 through
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• Data used for
Enrollment and
Unduplicated Count
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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
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Additional funding equal to the 2012-13
Transportation and TIIG Grant
◦ Never changes, no COLA, no growth, no decline
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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
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Transportation and TIIG
Grants
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Total of the Elements
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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
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Total of:
Base Grant
K-3 and 9-12 Augmentation
Supplemental and Concentration Grants
Transportation and TIIG Grants
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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
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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
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Will never receive less than received in the prior year
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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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2014-15 LCFF
Projection
Converting 2013-14 Gap Funding to a
per-ADA rate so that it may be added to
the 2012-13 Revenue Limit Hold
Harmless rate and adjusted for growth or
decline
2012-13 Categorical
Revenue
Total 2014-15 Hold Harmless
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The Gap is the difference between the LCFF
Target and the Hold Harmless
Target – Hold Harmless = Gap
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Gap Funding is the additional amount of State
funds provided in a year to make gradual
progress toward fully funding the Target
No statutory guarantee of Gap Funding
◦ Determined by annual appropriation in State Budget
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If Gap remained the same and was evenly
funded over 8 years, total gap would be funded
by 12.5% each year
But, Gap decreases as it is funding, so Gap
Funding % will increase to equal about 12.5% - if
equally funded each year
DOF Projected Gap Funding %
◦ 2013-14 is est. 11.78%
◦ 2014-15 is projected to be 16.49%
◦ 2015-16 is projected to be 18.69%
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The Gap is the difference between the
LCFF Target (Entitlement) and the Hold
Harmless
The Gap Funding is the % of the Gap –
11.78% for 2013-14
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Provides additional funding for districts that
would have been funded at a higher amount
under the undeficited revenue limit and
categorical programs than under LCFF
Compares projected 2020-21 undeficited
revenue limit and categorical amounts to
projected 2020-2021 LCFF amounts
◦ Provides difference in 8 equal annual payments if
undeficited revenue limit and categorical programs is
greater
◦ Ineligible if in the 90 percentile of funding per ADA
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2020-21 Undeficited Revenue Limit
and Categorical Programs per ADA
2020-21
LCFF per
ADA
Not Eligible
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Hold Harmless
+ Gap Funding
= Total LCFF Funding
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Total LCFF Funding is what you will actually
receive for the year
Critical to determine ACTUAL increase in
funding for your district
◦ Ranges from under est. 2% to over 13% in LA County
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2013-14 LCFF Funding is Hold Harmless
plus Gap Funding
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Similar to State Aid Portion of Revenue Limit
Total LCFF Funding
- Property Taxes
- EPA
= State Aid Portion of LCFF
◦ Local Property Tax
◦ EPA
◦ State Aid
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Local Revenue Form virtually unchanged
from Revenue Limit format
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EPA Calculation
provided minimum of
$200 per ADA
Total Local Revenue
Total State Aid
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2013-14 LCFF won’t be performed by CDE
until June 2014 with the P-2 Apportionment
Paid based on estimate for almost entire year
Regulations and LCAP will determine
spending constraints
Still many unknowns
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