Chapter 8: Funding

General and Categorical Funding

Funds are allocated following the mandates prescribed by the Education Code, state regulations and district policies. Categorical funds are used to supplement the base educational program and not to supplant general fund monies. The core program is supported by the general fund. Expenditures are audited annually by the District’s Department of Fiscal Services, Director of the Office of Special Programs and by external auditors. 

The following process is used to develop plans for program operations and improvement, and the consequent allocation of funds: 

1. The School Board approves the District’s Goals and Objectives. This is a plan to meet the needs of all students. 
2. The Superintendent’s Cabinet identifies and prioritizes needs, based on the Superintendent’s Goals and Objectives and data analysis, and allocates funds and other resources to support those needs.
3. The Director of Special Programs and Categorical Budget Analysts allocate funds based on the Consolidated Application, meet with school principals to ensure compliance, present school and district plans to the Board for approval, and monitor expenditures throughout the year.
4. The principal engages the SSC/ELAC in a process that includes the development of the school level plan and prioritization of needs based on data and meets with the School Site Council and ELAC groups before they approve the school plan and budget.
5. Site and District Advisory Committees take the following roles:
   • The School Site Council develops the school site plan and annually reviews and updates it.
   • ELAC members may advise and give input on the school level plan.
   • DELAC gives input on the district level plan and the use of categorical funds.

Each fall, the district and site budgets are shared annually with the DELAC and site ELACs (or joint SSC/ELACs)

In the spring, in preparation for the development of each school’s Single Plan for Student Achievement and the District’s LCAP, information on anticipated allocations is provided to the DELAC, site SSC/ELACs, and the District LCAP Committee. The Master Plan for English learners will be aligned programmatically and fiscally to major policy, planning and budgeting documents used at the district and site levels, including but not limited to:

1. Anaheim Elementary School District Board Policies 
2. District Board and Superintendent Goals 
3. LCAP
4. Local Educational Agency Plan (LEA Plan) Local Educational Agency Plan (LEA Plan) Required for all local educational agencies (districts) for receiving federal funding, the LEA Plan describes the actions that district will take to ensure certain Eprogrammatic requirements are met, including student academic services designed to increase student achievement and performance, coordination of services, needs assessments, consultations, supplemental services, services to homeless students, and others as required.  In addition, LEA Plans summarize assessment data, school goals and activities from the Single Plans for Student Achievement developed by the LEA’s schools.
5. School Plans for Student Achievement (SPA) School Plans for Student Achievement (SPA) A plan approved by the School Site Council which outlines the goals, actions, timelines, and budgetary resources for continuous school improvement.
6. Federal Program Monitoring (FPM) Federal Program Monitoring (FPM) A state review process focused on determining whether a district’s programs are in compliance with federal and state law and regulations.    corrective actions 
7. Other relevant federal, state and local directives 

General Fund Resources 

The district uses the General Fund to provide the base program for all students. This includes core curricular materials, instructional supplies, teachers’ salaries and other district services (for example, transportation, library, Special Education) as well as support systems for monitoring program implementation and student progress, and for program evaluation. Core materials in Language Arts and Mathematics provide Universal Access supplements to help ensure that English Learners have access to the core curriculum. The base program also includes district adopted ELD program materials. The district provides primary language instructional materials for students enrolled in dual language immersion programs. 

Supplemental Funds 

Both the state and federal governments provide supplemental funds that are used to support programs and services for English learners. These categorical funds should not be used to supplant general funds or other state or local resources. The table on the following pages provides information on several important sources of supplemental funds.

Federal Funding Source	Title I, Part A – Disadvantaged Students	Title II, Part A  – Professional Development
Description	A federal program that provides supplementary funds to provide services that are designed to meet the needs of students who are failing or are at risk of failing.  Supports both public and private school participation.	Focuses on increasing the academic achievement of all students by helping schools and districts improve teacher and principal quality and ensuring that all teachers are highly qualified.
Students to be served	Disadvantaged Students All AESD schools are identified as school-wide Title I	All Students
Examples of Expenditures Appropriate for Funding Source (Support for English Language Arts, English Language Development, and Mathematics)	District: Centralized Costs make up 12% of the District budget from Title I and include Title I Support Personnel. Indirect Costs include general management, such as accounting, budgeting, payroll preparation, personnel services, purchasing, etc.  Preschool Homeless Education Professional Development Types of support include: Curriculum specialists, site coaches, teachers on special assignment Technical Assistance to Schools is reserved for district-wide support activities, such as implementation and maintenance of the web-based School Plans for Student Achievement (SPSA).  Parent and family engagement is a required set aside.  One percent is reserved with 90% of the reservation going back to schools for specific parent and family engagement activities at the school sites. Private Schools School Sites: School Site Council decides how Title I funds are spent at the school site	Professional development in language arts, math, English language development, science; integration of language arts and use of technology

Funding Source	Title III – English Language Acquisition, Language Enhancement, and Academic Achievement Act – Federal Funding
Description	Funds are used to ensure that limited-English proficient students attain English proficiency and meet the same challenging academic content and achievement standards that other students are expected to meet.
Students to be served	English learners
Examples of Expenditures Appropriate for Funding Source(Support for English Language Development)	Staff development to teachers, principals, administrators, and other personnel, parent and family engagement, supplemental materials, Dual Language Immersion district level support staff, etc.