Calculation of current expense (cost) of education per average daily attendance (ADA) pursuant to

• Actual Expenditure And Planned Expenditure
• Actual Expenditure Vs Budget
• Actual Expenditure Curve

Data in the budget office may be misleading. For example, actual expenditures are usually different from budgeted expenditures, and the actual number of persons employed may be very different from the original budget projection. Use of macroeconomic framework. Separate price indices by category of expenditure. You can look up the words in the phrase individually using these links: actual? (A question mark next to a word above means that we couldn't find it, but clicking the word might provide spelling suggestions.) Not helpful? You might try using the wildcards. and? To find the word you're looking for. For example, use. The actual budget is smaller than it appears, with MDAs spending only about 817 billion of the 1109 allocated to them (74 percent of the allocation). The actual budget is more heavily weighted toward recurrent spending (76 percent of actual spending is for recurrent, compared to only 59 percent of allocations).

Excel Forecast vs Actual Variance. Get this free workbook, then enter budget forecast amounts and actual amounts. View or print the report sheets, where formulas show the year to date totals, and calculate the variance between the forecast and actuals. A planned expenditure is what you think is needed to achieve a particular objective, and the actual expenditure is the reality of what it really costs. Part of the difference might be because of risks and uncertainties, and the rest might be due to oversights or mistakes.

Outlined below are the components of the Current Expense of Education per average daily attendance (ADA) calculation. Form number references are from unaudited actual expenditure reports and annual attendance reports submitted by school districts to the California Department of Education (CDE), definitions are from the California School Accounting Manual. Questions about the calculation should be directed to CDE's Office of Financial Accountability and Information Services by phone at 916-322-1770, or by email to sacsinfo@cde.ca.gov.

Expenditures for Current Expense of Education

The Standardized Account Code Structure (SACS) Form CEA, 'Current Expense Formula/Minimum Classroom Compensation,' includes the following General Fund items:

*Beginning in 2014–15, state payments to retirement systems on behalf of districts are included.
From the total expenditures reported in the above accounts, costs for the following categories are deducted: (1) Non-agency activities; (2) Community Services; (3) Food Services; (4) Fringe Benefits for Retired Persons; and (5) Facilities Acquisition and Construction.
The result is the total dollars for the Current Expense of Education (this equals EDP 365 on SACS Form CEA).

Average Daily Attendance (ADA)

Total ADA is defined as the total days of student attendance divided by the total days of instruction. The type of ADA used is annual district ADA (for the same year as the expenditures) from CDE's 'Attendance School District' and 'Attendance Charter School' reports and includes ADA from special education programs and applicable charter schools (i.e., those charter schools with data in the district's Current Expense of Education calculation). ADA credited to districts for the attendance of pupils in county-operated programs is not included.

Cost Per ADA

By district, the adjusted expenditures are divided by the total ADA to arrive at the Current Expense (or Cost) of Education per ADA.

Actual Expenditure And Planned Expenditure

2019–20 Current Cost of Education (XLSX)

Actual Expenditure Vs Budget

2018–19 Current Cost of Education (XLSX; Updated 21-Aug-2020)

2017–18 Current Cost of Education (XLSX)

2003–04 Current Cost of Education (XLS)
2002–03 Current Cost of Education (XLS)

Actual Expenditure Curve