NOTE: Only high school districts with junior high programs are affected.
The increase in revenue limit for a high school district maintaining a junior high school authorized by Section 42237.5 of the Education Code shall be calculated using Schedule J. This calculation shall not apply to any high school district whose 1978-79 recomputed base revenue limit per unit of average daily attendance, as shown on Line A of Form K-12 (1979-80) exceeds 120 (one hundred and twenty) percent of the 1978-79 weighted average revenue limit for high school districts having over 300 units of average daily attendance computed pursuant to Section 15378, nor shall this calculation apply to high school districts that do not receive junior high school tuition payments pursuant to Section 37062 of the Education Code. The calculation described in Steps (a) through (j) below shall be made for each elementary school district sending junior high school pupils to the high school district, using Schedule J.
(a) Line A: Compute the 1979-80 base revenue limit per unit of average daily attendance for the elementary school district, equal to the sum of the amounts shown in Lines A and B-3 of Form K-12 (1979-80) for the elementary school district. Report this amount rounded to two decimal places on Line A.
(b) Line B: Compute the 1979-80 base revenue limit for the high school district, equal to the sum of the amounts shown in Lines A and B-3 of Form K-12 (1979-80) for the high school district. Report this amount, rounded to two decimal places, on Line B.
(c) Line C: Subtract the elementary district's base revenue limit shown in Line A from the high school district's base revenue limit shown in Line B and multiply this difference by .75. Report this result rounded to two decimal places on Line C.
(d) Line D: Report the 1979-80 elementary school district junior high school tuition rate pursuant to Section 37062 of the Education Code. This amount shall be rounded to two decimal places.
(e) Line E: Subtract the elementary district's base revenue limit shown in Line A from the junior high school tuition rate shown in Line D, and report this result to two decimal places on Line E.
(f) Line F: Report the 1979-80 Second Principal seventh and eighth grade average daily attendance attending the high school district.
(g) Line G: Subtract the amount in Line E from the amount in Line C, and multiply this result by the average daily attendance shown in Line F. Report this result to a whole dollar on Line G. If this result is less than zero, report zero.
(h) Line H: Subtract the high school district's base revenue limit shown in Line B from the junior high school tuition rate shown in Line D, and multiply this result by the average daily attendance in Line F. Report this result to a whole dollar on Line H. If this result is less than zero, report zero.
(i) Line I: Subtract the amount in Line H from the amount in Line G. This is the amount for a single district. A separate Schedule J must be completed for each of the elementary school districts that send junior high school students to the high school district. When this has been done, add the amounts shown in Line I of Schedule J for all the feeder elementary districts of the high school district, and divide this sum by the high school ADA, as shown on Line C-1, 1979-80, Form K-12. This quotient shall be rounded to two decimal places and reported on Line B-5 on the 1979-80 Form K-12. Note: If the sum of the Feeder elementary districts, Line I adjustments, is less than zero, there is no adjustment to the high school revenue limit.
