(a) Every school district that elects to receive the kindergarten and grades one through three grade span adjustment shall calculate the maximum average class enrollment for each school site.

(b) A district's average class enrollment at each school site shall not exceed the maximum average class enrollment for each school site, unless the school district has agreed to a collectively bargained alternative annual average class enrollment for each school site pursuant to Education Code section 42238.02(d)(3)(B) for the applicable year.

(c) The prior year average class enrollment for a school site that did not exist in the prior year shall be the median prior year average class enrollment in kindergarten and grades 1, 2, and 3 of the other school sites in the district.

(d) In the case of a school district that reorganizes subsequent to fiscal year 2012-13, the provisions of Education Code section 42238.02(d)(3)(C) shall not apply unless all school sites in the reorganized school districts were at or below an average class enrollment of 24 in kindergarten and grades 1, 2, and 3.

(e) A school district may determine the percentage of need met as specified in Education Code section 42238.02(d)(3)(B)(iii) utilizing the estimated percentage of statewide funded need for the applicable year as calculated by the Department of Finance (DOF) based on its estimate of statewide need and the amount that it proposes to appropriate to the SSPI for allocation pursuant to Education Code section 42238.03(b) and stated in DOF's May revision to the Governor's Budget.