Section 7907 Of Division 9. Expenditure Limitations From California Government Code >> Division 9. >> Title 1.
7907
. For county superintendents of schools:
(a) "Proceeds of taxes" shall be deemed to include subventions
received from the state only if those subventions are received for
one or more of the following programs:
(1) Educational services provided directly to pupils, including,
but not limited to, the services described in subdivision (c) of
Section 1981 of, Sections 1904, 2550.2, 2551.3, 8152, 48633, 52570,
and 58804 of, and Article 1 (commencing with Section 52300) of
Chapter 9 of Part 28 of, the Education Code.
(2) Support services provided to school districts, including, but
not limited to, the services described in subdivision (b) of Section
2550 of, and Sections 1510, 2509, 2551, 2554, and 2555 of, the
Education Code.
(3) Direct services provided to school districts, as described in
subdivision (a) of Section 2550 of the Education Code.
(b) For programs identified in paragraph (1) of subdivision (a),
an amount shall be calculated equal to the appropriations made for
those programs from the proceeds of taxes for the 1978-79 fiscal
year, adjusted for the 1979-80 and 1980-81 fiscal years by the lesser
of the change in cost of living or change in California per capita
personal income applicable to each year and by the percentage change
in average daily attendance in those programs for the 1979-80 and
1980-81 fiscal years.
(c) For all other programs operated by the county superintendent
of schools, including, but not limited to, the programs identified in
paragraphs (2) and (3) of subdivision (a), an amount shall be
calculated equal to the appropriations made for those programs from
the proceeds of taxes for the 1978-79 fiscal year, adjusted for the
1979-80 and 1980-81 fiscal years by the lesser of the change in cost
of living or change in California per capita personal income for each
year and by the percentage change in population, as defined by
subdivision (d) of Section 7901, for all the districts in the county
for the 1979-80 and 1980-81 fiscal years. The "percentage change in
population" for the program identified in paragraph (3) of
subdivision (a) shall be, for purposes of this subdivision, the
percentage change in direct services average daily attendance as
calculated pursuant to subdivision (a) of Section 2550 of the
Education Code.
(d) The sum of the amounts calculated in subdivisions (b) and (c)
shall be the appropriations limit for the county superintendent for
the 1980-81 fiscal year.
(e) For the 1981-82 fiscal year and each year thereafter, the
appropriations limit for the prior year shall be adjusted by the
appropriate average daily attendance and the lesser of the change in
cost of living or California per capita personal income.
(f) For the 1981-82 fiscal year through the 1987-88 fiscal year,
state apportionments to county superintendents in excess of the
amounts in subdivision (d) or (e) shall not be considered proceeds of
taxes for a county superintendent of schools.
(g) For the 1988-89 fiscal year and each fiscal year thereafter,
the state apportionments to county superintendents that shall be
considered "proceeds of taxes" for a county superintendent of schools
shall be equal to the lesser of the following:
(1) The total amount of state apportionments received for that
fiscal year, excluding amounts paid for reimbursement of state
mandates in accordance with the provisions of Section 6 of Article
XIII B of the California Constitution or of Section 17561 or for
reimbursement of court or federal mandates imposed on or after
November 6, 1979.
(2) The appropriations limit for the county superintendent for
that fiscal year, less the sum of all 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 year, such as
parcel taxes or square foot taxes, other than for voter-approved
bonded debt.
(D) Any other local proceeds of taxes received during the current
year, such as excess bond revenues transferred to a district's
general fund pursuant to Section 15234 of the Education Code.
(E) Local proceeds of taxes received during the current fiscal
year which offset state aid.
(3) Amounts paid for court or federal mandates shall be excluded
from the appropriations limit.