1. SACS CRITERIA & STANDARDS
FISCAL TOPICS - LCFF
SACS CRITERIA & STANDARDS
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FISCAL TOPICS

2. Criteria and Standards
ADA, Enrollment, and LCFF Revenue
FISCAL TOPICS - LCFF
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3. 1A. The District’s ADA Variance
Criterion 1—Average Daily Attendance (ADA)
Funded average daily attendance (ADA) has not been overestimated in the first prior fiscal year or in two or more of the previous three fiscal years by more than the standard percentage level determined by the P-2 ADA of the LEA
Source of Data
Actual funded ADA will be preloaded by the CDE from the second and third prior years' unaudited actual submissions, and extracted from Form A/Form MYP for the first prior year.
FISCAL TOPICS - LCFF
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4. 1A. The District’s ADA Variance
Preloaded from prior reporting
Funded ADA-see LCFF calculations
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5. 1A. The District’s ADA Variance
Where do you find this on the LCFF spreadsheet?
This is line 159 on the LCFF First Interim spreadsheet.
Funded ADA
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6. 1A. The District’s ADA Variance
You can also find at bottom – in Mock up of Form A (line 830)
(if applicable, add Charter ADA on line 866)
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7. 3B. Ratio of ADA to Enrollment
Criterion 3—ADA to Enrollment
Projected second period (P-2) ADA to enrollment ratio for any of the budget year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent. (0.5%)
Source of Data
P-2 ADA and enrollment projections for each of the two subsequent fiscal years must be manually entered unless Form MYP exists, in which case P-2 ADA for the two subsequent fiscal years will be extracted.
FISCAL TOPICS - LCFF
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8. 3B. Ratio of ADA to Enrollment
A. Current Year Extracted from Form AI.
Line A4 = District Regular ADA
Line C1 = District Charter ADA
Line C2e is used by COE
If MYP exists, Subsequent Years ADA will be pulled, if not need data input (see LCFF calculation spreadsheet)
B. Enrollment – see LCFF calculation spreadsheet
FISCAL TOPICS - LCFF
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9. 3B. Ratio of ADA to Enrollment
Thoughts to consider when entering data:
Since CURRENT YEAR is EXTRACTED from FORM AI, (lines A6 + C9); this pulls in COE Operated ADA in the Current Year data
Although this data is preloaded, SACS allows LEAs to manually adjust CY & PY data
A1-B1. For consistency with the current year data, districts can also include COE Operated ADA and Enrollment for MYP data.
This may not be consistent with the historical ratio of ADA to enrollment.
(Can explain in Section 3C.)
A2-B2. Districts can EXCLUDE COE Operated ADA and Enrollment
LEAs can manually adjust & P- 2 ADA to EXCLUDE COE Operated ADA
This may be more consistent with the way the data is compared in the prior fiscal years in Section 3A.
( to P-2 ADA to Enrollment)
-OR-
CDE is aware of this issue & is working to update SACS software.
FISCAL TOPICS - LCFF
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10. 3B…Continued P-2 ADA
A1. In 3B, P-2 numbers include District Funded County Program ADA
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11. 3B…Continued Enrollment
B1. In 3B, P-2 numbers include District Funded County Program ADA
FISCAL TOPICS - LCFF
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12. 3B…Continued P-2 ADA
A2. In 3B, P-2 numbers DO NOT include District Funded County Program ADA
District Operated ADA
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13. 3B…Continued Enrollment
B2. In 3B, P-2 numbers DO NOT include District Funded County Program ADA
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14. 4A1. LCFF Revenue Standard (Interim Budget)
Criterion 4-Local Control Funding Formula (LCFF) Revenue
Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since the previous reporting period.
FISCAL TOPICS - LCFF
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15. 4A1. LCFF Revenue Standard (Interim Budget)
(Fund 01, Object 8011, 8012, )
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16. 4A1. LCFF Revenue Standard (Interim Budget)
Where do you find this on the LCFF spreadsheet?
Line #
Add lines
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17. 4A1. LCFF Revenue Standard (Adopted Budget)
Criterion 4-Local Control Funding Formula (LCFF) Revenue
Projected LCFF revenue for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population, plus the district’s gap funding or its cost-of-living adjustment (COLA) and its economic recovery target payment.
For basic aid school districts[excess property tax counties], projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plus or minus one percent.
For school districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than the district’s gap funding or COLA and its economic recovery target payment, plus or minus one percent.
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18. 4A1. LCFF Revenue Standard (Adopted Budget)
This is line 247 on the LCFF First Interim spreadsheet.
LCFF Excel Workbook
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19. 4A1. LCFF Revenue Standard (Adopted Budget)
*NOTE: Use FUNDED ADA in a. and b.
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20. 4A1. LCFF Revenue Standard (Adopted Budget)
NOTE: No deduction for In-Lieu Taxes
LCFF Revenue
(Fund 01, Object 8011, 8012, )
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21. 4A1. LCFF Revenue Standard (Adopted Budget)
RESULTS
See prior slide
FISCAL TOPICS - LCFF
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