(a) For the purposes of subparagraphs (A) and (B) of paragraph (4) of subdivision (g) of Section 48000, âunitsâ means semester units, or their quarterly equivalent, as used for the purposes of a degree program at the University of California, California State University, California Community Colleges, or independent institutions of higher education, as defined in Section 66010. (b) (1) Commencing with the 2022â23 school year, if a school district or charter school fails to comply with the requirements of paragraphs (1) to (4), inclusive, of subdivision (g) of Section 48000, the Superintendent shall withhold from the school districtâs or charter schoolâs entitlement computed pursuant to Section 42238.02 the sum of the following: (A) (i) For the 2022â23, 2023â24, and 2024â25 school years, for school districts and charter schools that fail to meet the adult-to-pupil ratio requirements of paragraph (2) of subdivision (g) of Section 48000, the amount determined by multiplying: (I) The number of additional adults needed to meet the requirements of paragraph (2) of subdivision (g) of Section 48000, as calculated by dividing the total transitional kindergarten enrollment at the schoolsite, as determined pursuant to subparagraph (A) of paragraph (2) of subdivision (g) of Section 48000, by 12, rounded to the nearest half or whole integer, minus the total number of adults at the schoolsite, as determined pursuant to subparagraph (B) of paragraph (2) of subdivision (g) of Section 48000. (II) Twenty-four, reduced by the statewide average rate of absence for elementary school districts for kindergarten and grades 1 to 8, inclusive, as calculated by the department for the prior fiscal year, with the resultant figures and rates rounded to the nearest 10th. (III) The per average daily attendance rate determined pursuant to paragraph (2) of subdivision (g) of Section 42238.02. (ii) For the 2025â26 school year and for each school year thereafter, for school districts and charter schools that fail to meet the adult-to-pupil ratio requirements of paragraph (3) of subdivision (g) of Section 48000, the amount determined by multiplying: (I) The number of additional adults needed to meet the requirements of paragraph (3) of subdivision (g) of Section 48000, as calculated by dividing the total transitional kindergarten enrollment at the schoolsite, as determined pursuant to subparagraph (A) of paragraph (2) of subdivision (g) of Section 48000, by 10, rounded to the nearest half or whole integer, minus the total number of adults at the schoolsite, as determined pursuant to subparagraph (B) of paragraph (2) of subdivision (g) of Section 48000. (II) Twenty-four, reduced by the statewide average rate of absence for elementary school districts for kindergarten and grades 1 to 8, inclusive, as calculated by the department for the prior fiscal year, with the resultant figures and rates rounded to the nearest 10th. (III) The per average daily attendance rate determined pursuant to paragraph (3) of subdivision (g) of Section 42238.02. (B) For school districts and charter schools that fail to ensure that credentialed teachers who are first assigned to a transitional kindergarten classroom after July 1, 2015, have, by August 1, 2025, met one of the requirements of subparagraphs (A) to (C), inclusive, of paragraph (4) of subdivision (g) of Section 48000, the amount determined by multiplying: (i) The number of credentialed teachers that did not meet the requirements of subparagraphs (A) to (C), inclusive, of paragraph (4) of subdivision (g) of Section 48000. (ii) Twenty-four, reduced by the statewide average rate of absence for elementary school districts for kindergarten and grades 1 to 8, inclusive, as calculated by the department for the prior fiscal year, with the resultant figures and rates rounded to the nearest 10th. (iii) The per average daily attendance rate pursuant to subparagraph (A) of paragraph (1) of subdivision (d) of Section 42238
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