Apportionment Badge #7: Apportionment Updates & Corrections-Apportionment Badge #7

Video Transcription

Video Summary

This video explains how January apportionment reports are updated and how districts should review and reconcile changes. January brings (1) current-year changes based on updated factors like year-to-date actual enrollment and (2) prior-year final adjustments from the “final apportionment summary” reports (identified by an “F” suffix, e.g., 1191F, 1191SEF). Prior-year enrollment revisions often occur after August and can affect general apportionment (revenue 3100) and linked programs like special education.<br /><br />The presenter shows how to find changes on the 1197 summary table: column A reflects updated current-year annual allotments; column B reflects prior-year adjustments applied to the current year. Districts should also read the monthly apportionment changes memo for statewide updates.<br /><br />A key point: payments shift from budgeted enrollment (Sept–Dec, from F-203) to actual year-to-date average enrollment starting in January, causing noticeable funding changes month to month for some revenues (e.g., 3100), while others like LAP (4155) rely on prior-year enrollment.<br /><br />Transportation operations (4199) has prior-year adjustments in January, but the major annual recalculation occurs in February using ridership/routes and prior-year expenditures.<br /><br />Finally, the video recommends reconciling district accounting revenue to apportionment reports—especially the August report used for F-196 reporting—to ensure revenues are coded and reported correctly.

Keywords

January apportionment report updates

1197 summary table reconciliation

prior-year final adjustments (F suffix reports)

year-to-date actual enrollment vs budgeted enrollment (F-203)

general apportionment revenue 3100 changes

LAP revenue 4155 prior-year enrollment basis

transportation operations 4199 February recalculation