(a) “Revenue Limits.” The revenue limit for county superintendents is a computed amount that places a limit on the amount of revenue that the county superintendent can receive from property taxes, other local sources of income, and from the state for the support of special education programs, special schools and classes, vocational/technical schools and classes, and other specified county school service fund operations (reference Sections 2550-2555, Education Code). The county superintendent may also receive categorical funds, certain property taxes levied for specific indebtedness repayment purposes, and some limited fees in addition to the revenue limit. The revenue limit is computed each year from the prior year's base revenue limit, adjusted for inflation and/or various other factors.

(b) “Categorical Funds.” Revenue designated for direct service and other purpose apportionments, contracted income and fees, and funds designated exclusively for the support of a specific program (or programs) which cannot be used to supplant the revenue limit of that program.

(c) “Average Daily Attendance” (hereinafter referred to as ADA). Unless otherwise indicated below, attendance is measured as the count of daily attendance averaged over the school year consisting of at least 175 school days meeting for the minimum length school day as specified in the Education Code. For Regional Occupational Centers/Programs pursuant to Section 41601 (Education Code), the average daily attendance in all full school months in the first period of attendance by a divisor of 70, in the second period by 135, and at annual time by 175. For ROC/Ps, three hours of attendance are equal to one apportionment day of attendance.

(d) “Attendance Periods.” There are three attendance periods for each fiscal year. The First Principal attendance period, designated “P1,” is the attendance count from July 1 through the last school month that ends on or before December 31 of the fiscal year, and is used to compute the First Principal Apportionment due February 20 of the fiscal year. The Second Principal attendance period, designated “P2,” is the attendance count from July 1 through the last school month that ends on or before April 15 of the fiscal year, and is used to compute the Second Principal Apportionment due June 25 of the fiscal year. The annual attendance period, designated “A,” is the attendance count from July 1 through June 30 of the fiscal year, and is used to compute the Annual Recalculation of the Apportionment due February 20 of the following fiscal year.

(e) “Excess Costs.” Excess costs are any and all costs for a particular program that are in excess of the revenue limit and/or the state and federal allowances for that program.

(f) “Allowed Average Expenditures.” The average expenditure per class or ADA, excluding capital outlay, as determined for a designated base fiscal year and increased each year thereafter by an inflation adjustment. Allowed average expenditures are used to establish certain base revenue limits.