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Of Napa County's five school districts, only the largest, Napa Valley Unified, failed to clear the state's per-pupil spending target in 2011-12.  Napa Valley Unified was owed over $7 million dollars when the last child left for the summer -- about 6% of its operating budget.  This June (2014), Napa Valley Unified will find itself at least $3,650,806 short, according to the First Principal Apportionment deferrals plan, with an additional $1.7 million is in the offing with the Second Principal Apportionment in June, for a total of over $4.3 million short this June.


Napa Community College District will also continue to face deferrals, over $1.5 million this year.


Since Napa County actually generates so much property tax dedicated to Educational Revenue Augmentation that most of it is redistributed to the cities and county, in the absence of the VLF Swap and Triple Flip, Napa Valley Unified and Napa Community Colleges would have received all their funding on time in all recent years.  According to the new Local Control Funding Formula, Napa Valley Unified needs 53% more funding to adequately educate its student population than it's getting this school year.  Can Napa County schoolchildren really be expected to lend the state money, interest-free?


Napa's school districts still do significantly better than most in the state -- with repayment of 75% of the $28 million that's redirected to satisfy the state's obligations.  On average, only 30% is repaid -- and absolutely nothing for 16 poorer counties.


Sources:  Funding Excel Files - First and Second Principal Apportionments from the California Dept of Education.



In Napa County, a total of $28,218,343 was taken out of school-allocated property taxes to pay State obligations in 2010-2011.  $22,531,639 was redirected to satisfy the State's VLF backfill obligation.   $5,686,704 was redirected to pay for the State's 2004 Economic Recovery Bonds.  In 2011-12, a total of $28,516,889 was taken, $$22,729,051 and $5,787,838, respectively. 


Source:  State Controller's Office, Local Government Reporting Section.  (City and county detail shown in the reports, totals upon request from the SCO.)





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