Section 7906.
Cal. Government Code - GOV § 7906.
in effectFor school districts:
(a)
(1)
For the 1980–81 to 2012–13 fiscal years, inclusive, “ADA” means a school district’s second principal apportionment units of average daily attendance as determined pursuant to Section 42238.5 of the Education Code, including average daily attendance in summer school, regional occupational centers and programs, and apprenticeship programs, and excluding average daily attendance in adult education programs. All other units of average daily attendance including, but not limited to, special day classes for special education pupils, shall be included.
(A)
For purposes of this subdivision, the average daily attendance of apprenticeship programs shall be determined pursuant to
Section 79149.1 or 79149.3 of the Education Code.
(B)
For the 2008–09 to 2012–13 fiscal years, inclusive, the average daily attendance of public school districts, including county superintendents of schools, serving kindergarten and grades 1 to 12, inclusive, or any part thereof, shall include the same amount of average daily attendance for classes for supplemental instruction and regional occupational centers and programs that was used for purposes of this section for the 2007–08 fiscal year.
(2)
For the 2013–14 fiscal year and each fiscal year thereafter, “ADA” means a school district’s second principal apportionment units of average daily attendance, as determined pursuant to Section 42238.05 of the Education Code.
(b)
“Foundation program level” means:
(1)
For the 1978–79 fiscal year, one thousand two hundred forty-one dollars ($1,241) for elementary school districts, one thousand three hundred twenty-two dollars ($1,322) for unified school districts, and one thousand four hundred twenty-seven dollars ($1,427) for high school districts.
(2)
For the 1979–80 fiscal year to the 1986–87 fiscal year, inclusive, the levels specified in paragraph (1) increased by the lesser of the change in cost of living or California per capita personal income for the preceding calendar year.
(3)
For the 1986–87 fiscal year, the levels specified in paragraph (2) increased by one hundred eighty dollars ($180) for elementary school districts, one hundred ninety-one dollars ($191) for unified school districts, and two hundred seven dollars ($207) for high school districts.
(4)
For the 1987–88 fiscal year, the levels specified in paragraph (3) increased by the lesser of the change in cost of living or California per capita personal income for the preceding calendar year.
(5)
For the 1988–89 fiscal year and each fiscal year thereafter, the appropriations limit of the school district for the current fiscal year, plus amounts paid for any nonreimbursed court or federal mandates imposed on or after November 6, 1979, less the sum of the following:
(A)
Interest earned on the proceeds of taxes during the current fiscal year.
(B)
The 50 percent of miscellaneous funds received during the current fiscal year that are from the proceeds of taxes.
(C)
Locally voted taxes received during the current fiscal year, such as
parcel taxes or square foot taxes, unless for voter-approved bonded debt.
(D)
Any other local proceeds of taxes received during the current fiscal year, other than local taxes that offset state aid, such as excess bond revenues transferred to a school district’s general fund pursuant to Section 15234 of the Education Code.
(c)
“Proceeds of taxes” shall be deemed to include subventions received from the state only if those subventions are for one of the following purposes:
(1)
Basic aid subventions of one hundred twenty dollars ($120) per ADA.
(2)
(A)
Additional apportionments that, when added to the school district’s local revenues, do not exceed the foundation program level for that school district. In no case shall subventions
received from the state for reimbursement of state mandates in accordance with Section 6 of Article XIII
B of the California Constitution or Section 17561, or for reimbursement of court or federal mandates imposed on or after November 6, 1979, be considered “proceeds of taxes” for purposes of this section.
(B)
A school district’s local revenues for purposes of subparagraph (A) are the amounts that offset state aid, as follows:
(i)
For the 1980–81 to 2012–13 fiscal years, inclusive, as defined in Section 42238 of the Education Code.
(ii)
For the 2013–14 fiscal year and each fiscal year thereafter, as defined in subdivision (j) of Section 42238.02 of the Education Code.
(d)
Proceeds of taxes for a fiscal year shall not include any
proceeds of taxes within the school district’s beginning balance or reserve, unless those funds were not appropriated in a prior fiscal year. Funds that were appropriated to a reserve or other fund referenced in Section 5 of Article XIII
B of the California Constitution shall be deemed to be appropriated for the purpose of this paragraph.
(e)
The remainder of the state apportionments shall not be considered proceeds of taxes for a school district, and shall be considered appropriations subject to the state’s limit.
(f)
(1)
Each school district shall report to the Superintendent of Public Instruction and to the Director of Finance at least annually its appropriations limit, its appropriations subject to limitation, the amount of its state aid apportionments and subventions included within the proceeds of taxes of the school district,
amounts excluded from its appropriations limit, and any increase or decrease to its appropriations limit pursuant to Section 7902.1, at a time and in a manner prescribed by the Superintendent of Public Instruction and approved by the Director of Finance.
(2)
(A)
A local jurisdiction that made a deposit into a routine restricted maintenance account, as described in paragraph (1) of subdivision (b) of Section 17070.75 of the Education Code, for the 2021–22 fiscal year shall revise the report that is required pursuant to paragraph (1) to reflect the exclusion in paragraph (3) of subdivision (i) of Section 7901.
(B)
For purposes of subparagraph (A), the Director of Finance may direct the Superintendent of Public Instruction to make any necessary adjustments to a local jurisdiction’s report, and may direct the Superintendent of Public Instruction to notify the
local jurisdiction of the adjustments made. These adjustments may be retroactive to the two fiscal years before the adjustments made.
(g)
For the 1988–89 fiscal year and each fiscal year thereafter, paragraph (2) of subdivision (c) shall not be construed as requiring the amount determined pursuant to subdivision (b) to be multiplied by the amount determined pursuant to subdivision (a) for purposes of determining the amount of state aid included in school district “proceeds of taxes” for purposes of this section.
References
referencesCal. Education Code - EDC § 42238.5.
referencesCal. Education Code - EDC § 42238.05.
referencesCal. Education Code - EDC § 15234.
referencesCal. Education Code - EDC § 42238.
referencesCal. Education Code - EDC § 42238.02.
referencesCal. Education Code - EDC § 17070.75.
referencesCal. Government Code - GOV § 79149.1.
referencesCal. Government Code - GOV § 6.
referencesCal. Government Code - GOV § 17561.
referencesCal. Government Code - GOV § 5.
referencesCal. Government Code - GOV § 7902.1.
referencesCal. Government Code - GOV § 7901.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026