Mobile Nav

Administration Finance & Accountability

Kern County Superintendent of Schools

Special Education

AB602 Revenue

Basis of Apportionment

AB602 funding is the primary source of Special Education revenue to districts. AB602 provides funding to each SELPA, and a local allocation plan is necessary to distribute the SELPA money to each LEA. The Kern County SELPA apportions revenue based upon ADA.

Apportionments for July through January are based upon prior year P2 ADA February through May apportionments are based on P1 ADA and in June the apportionments are adjusted to P2 ADA. Prior year adjustments typically are received from the State in January, with apportionments based upon annual ADA.

Preschool Funding

Special Education Billback Transfers

Advance program billings are made in ten equal monthly transfers, beginning in September of each year. Calculations are explained below.

Billback Calculation

By May of the preceding year, the KCSOS will provide to each school district an estimate of the following year’s program and service costs, which can be used for district budgeting purposes. These estimates will be the basis for the preliminary transfers from the district and will be based on the following

  • KCSOS budget for the Billback year
  • District enrollment, which will be based on the preceding March 31st count with the following adjustments:
    • anticipated program transfers
    • existing 8th grade students
    • KCSOS estimate of entering kindergarteners.

After fiscal year end, a calculation of the final Billback amounts will be made using the actual revenues and expenditures for the year and the final student participation counts. Final student participation counts reflect the average of the four-times-a-year student verification process; these verifications are based on quarters September, December, March and June. This final amount will be compared to each district’s estimated amount transferred, and a correcting transfer will then be made to/from each district. This correction will be made as soon as possible after the closing of the KCSOS’ books at each year end.

Special Education Transportation Transfers

Preliminary Estimates – Estimated billback amounts are provided for district budgeting purposes. Actual amounts are likely to differ from the estimates.

Billback Transfers – Transportation billback for the previous fiscal year is calculated after the close of the KCSOS books. Notification of amounts, detailed calculation, and the expected transfer date is sent to the districts around October.

back to top