Exhibit A: AB 602 Revenue Distribution
BP 0000.24 – Fiscal Allocation Plan
Exhibit A contains the following schedules which comprise the revenue distribution process:
➢ AB 602 At-A-Glance: *NEW* Single-Page Summary by District. Includes all AB 602 special education related revenues, deducts/expenses on one page;
➢ Schedule A - SELPA State Exhibit Summary: this form summarizes the State AB 602 Exhibit and identifies the SELPA level apportionment and rate per ADA. The amount that is passed directly through to the districts is highlighted and carries forward to Schedule C;
➢ Schedule B - ADA Summary: reflects the ADA allocated to each district. It includes the district earned ADA and the county ADA redistributed to the district of residence;
➢ Schedule C - Distribution of COLA, Growth, and Equalization: distributes each component of AB 602 to districts based on district ADA;
➢ Schedule D - Allocation of Regional Service Fees, Cost to Purchase Outside Services: calculates the total cost of special education services provided by an agency outside the district of residence (e.g. County Operations, SELPA, itinerant services, by & for other districts; ➢ Schedule E - Small District Protection: calculates the cost of protecting the revenue level of small/sparse districts. Also reflects charter school service payments and adjustments. Deducts the cost from the large district revenues to result in net revenue to all districts; ➢ Schedule F-1 - AB 602 Revenue Apportionment and LEA Percentages (Revenue Sources): breaks out the apportionment by revenue source. Column G reconciles to the AB 602 Certification Exhibit, Column H reflects the district percentage of the total AB 602 Exhibit apportionment. This schedule also includes the resource and object codes for each revenue category; ➢ Schedule F-2 - Special Education Revenue Summary (AB 602 + Other Special Education related Revenue Sources): summarizes all revenue sources that pass through the SELPA to the districts and County. This schedule also includes the resource and object codes for each revenue category; ➢ Schedule F-3 - CSSF Apportionment Distribution: distributes funds, deposited in the County School Service Fund, between the County Operations programs and the SELPA programs;
➢ Schedule G - SELPA Related LEA Expenditures Summary (Due to SELPA): estimates the district costs for special education related services;
BP 3002 – Fiscal Allocation Plan
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Desert Mountain Special Education Local Plan Area (DMSELPA) (rev. 02/14)
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