 PAGE     1                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  001.05  LOS ANGELES COUNTY GENERAL         6,553,270,714.95   .287939050  1,241,000,123.39   5,312,270,591.56   .272222299        
  003.01  L A COUNTY LIBRARY                   133,649,711.13   .005872330     22,919,071.17     110,730,639.96   .005674310        
  005.05  ROAD DIST # 1                          1,808,893.01   .000079480         32,208.00       1,776,685.01   .000091045        
  005.10  ROAD DIST # 2                          1,609,020.42   .000070697         22,837.91       1,586,182.51   .000081283        
  005.15  ROAD DIST # 3                            790,533.10   .000034735               .00         790,533.10   .000040510        
  005.20  ROAD DIST # 4                          1,720,724.87   .000075606               .82       1,720,724.05   .000088177        
  005.25  ROAD DIST # 5                          3,790,883.23   .000166565               .00       3,790,883.23   .000194261        
  007.30  CONSOL. FIRE PRO.DIST.OF L.A.CO.   1,038,401,065.38   .045625492    158,532,977.89     879,868,087.49   .045088191        
  007.31  L A C FIRE-FFW                       178,343,023.29   .007836075     22,091,607.19     156,251,416.10   .008006988        
  009.55  BELL GARDENS LIGHTING DISTRICT           773,390.04   .000033981        195,714.51         577,675.53   .000029603        
  011.20  LAWNDALE LIGHTING DISTRICT               996,588.68   .000043788        396,767.40         599,821.28   .000030737        
  011.45  LONGDEN LIGHTING DISTRICT                 73,062.47   .000003210          8,417.16          64,645.31   .000003313        
  016.45  CO LIGHTING MAINT DIST NO 1472           544,978.85   .000023945         17,306.42         527,672.43   .000027040        
  017.70  CO LIGHTING MAINT DIST NO 1575           562,033.47   .000024695               .00         562,033.47   .000028801        
  019.40  CO LIGHTING MAINT DIST NO 1687        24,553,464.77   .001078835        502,147.84      24,051,316.93   .001232492        
  019.56  CO LIGHTING MAINT DIST NO 1697         2,206,674.60   .000096957        533,341.25       1,673,333.35   .000085749        
  021.66  CO LIGHTING MAINT DIST NO 1866           388,194.32   .000017057               .00         388,194.32   .000019893        
  023.06  CO LIGHTING MAINT DIST NO 10006        1,453,127.23   .000063848               .00       1,453,127.23   .000074464        
  023.32  CO LIGHTING MAINT DIST NO 10032          572,762.91   .000025166         39,878.84         532,884.07   .000027307        
  023.38  CO LIGHTING MAINT DIST NO 10038          538,250.14   .000023650               .00         538,250.14   .000027582        
  023.44  CO LIGHT MAINT DIS# 10045 ZONE A       1,180,672.56   .000051877        323,218.38         857,454.18   .000043940        
  023.45  CO LIGHT MAINT DIS# 10045 ZONE B         111,712.58   .000004908         65,635.72          46,076.86   .000002361        
  023.66  CO LIGHTING MAINT DIST NO 10066        1,308,104.88   .000057476        541,991.72         766,113.16   .000039259        
  023.75  COUNTY LIGHTING MAINT 10075              200,067.12   .000008791               .00         200,067.12   .000010252        
  023.81  COUNTY LTG. DIST. - CALABASAS            483,996.50   .000021266               .00         483,996.50   .000024802        
  023.82  COUNTY LTG. DIST. - MALIBU             1,110,029.16   .000048773               .00       1,110,029.16   .000056883        
  030.10  L.A.CO.FL.CON.DR.IMP.DIST.MAINT.      36,928,079.25   .001622554      6,428,717.97      30,499,361.28   .001562917        
  030.70  LA CO FLOOD CONTROL MAINT            208,886,808.70   .009178114     36,371,750.00     172,515,058.70   .008840407        
  033.10  ATHENS WOODCREST OLIVETA GARB          1,106,101.67   .000048600               .00       1,106,101.67   .000056681        
  033.30  BELVEDERE GARBAGE DISPOSAL DIST        3,295,301.40   .000144790        405,318.69       2,889,982.71   .000148095        
  033.60  FIRESTONE GARBAGE DISPOSAL DIST        4,101,904.48   .000180230        288,098.91       3,813,805.57   .000195436        
  033.80  MALIBU GARBAGE DISPOSAL DISTRICT       1,118,373.06   .000049139               .00       1,118,373.06   .000057310        
  034.00  MESA HEIGHTS GARBAGE DIS DIST            780,410.92   .000034290               .00         780,410.92   .000039992        
  034.40  WALNUT PARK GARBAGE DISPOSAL             278,561.78   .000012240               .00         278,561.78   .000014275        
  036.20  BELLA VISTA REC.& PARK DIST               18,634.85   .000000819               .00          18,634.85   .000000955        
  036.40  HACIENDA REC & PARK DIST                  86,982.50   .000003822               .00          86,982.50   .000004457        
  036.60  MONTEBELLO REC.& PARK DIST               250,981.05   .000011028               .00         250,981.05   .000012861        
  047.04  LA CO WATERWORKS #40 ANTELOPE VY       2,453,240.37   .000107791      1,409,882.93       1,043,357.44   .000053466        
  048.40  L A CO WATER WORKS NO 21 MAINT           119,435.02   .000005248               .00         119,435.02   .000006120        
  049.00  L A CO WATER WORKS NO 29 MAINT         1,748,785.14   .000076839               .00       1,748,785.14   .000089615        
  049.80  L A CO WATER WKS #37-ACTON MAINT         180,913.29   .000007949               .00         180,913.29   .000009271        
  051.00  L A CO WATER WKS NO 29 CAP OUT         4,584,621.67   .000201440               .00       4,584,621.67   .000234936        
  051.70  L A CO WATER WKS NO 36 CAP OUT            84,129.36   .000003696               .00          84,129.36   .000004311        
  051.75  L A CO WATER WKS NO 40 ACO FUND        2,037,402.58   .000089520      1,089,129.19         948,273.39   .000048594        
  053.10  ARTESIA CEMETERY DISTRICT                405,136.32   .000017801        177,041.71         228,094.61   .000011689        
  053.20  DOWNEY CEMETERY DISTRICT                 131,365.96   .000005772         16,664.42         114,701.54   .000005878        
  053.30  ANTELOPE VY CEMETERY DISTRICT            415,650.83   .000018263        242,917.79         172,733.04   .000008852        
  053.40  LITTLE LAKE CEMETERY DISTRICT            255,460.16   .000011224         95,793.88         159,666.28   .000008182        
  053.90  LOS ANGELES HARBOR AREA CEM DIST          92,407.60   .000004060         12,990.43          79,417.17   .000004070        
  057.10  ALTADENA LIBRARY DISTRICT MAINT        3,044,997.34   .000133792               .00       3,044,997.34   .000156039        
 PAGE     2                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  057.60  PALOS VERDES LIBRARY DIST MAINT       12,051,896.38   .000529539         64,750.34      11,987,146.04   .000614272        
  059.60  MIRALESTE REC & PARK DIST                201,722.84   .000008863               .00         201,722.84   .000010337        
  059.70  RIDGECREST RANCHOS REC & PK DIST          36,090.69   .000001586               .00          36,090.69   .000001849        
  059.90  WESTFIELD REC.& PARK DIST # 12            75,596.38   .000003322               .00          75,596.38   .000003874        
  061.05  ANTELOPE VLY MOSQ & VECTOR CONTR         684,539.08   .000030077        387,783.51         296,755.57   .000015207        
  061.10  L A CO WEST VECTOR CONTROL DIST.       2,352,706.40   .000103374        270,721.20       2,081,985.20   .000106690        
  061.20  COMPTON CREEK MOSQUITO ABATE             268,144.16   .000011782         88,928.45         179,215.71   .000009184        
  061.80  GREATER L A CO VECTOR CONTROL          3,134,335.84   .000137717        544,727.71       2,589,608.13   .000132703        
  066.05  CO SANITATION DIST NO 1 OPERAT         7,203,619.54   .000316514      2,633,533.55       4,570,085.99   .000234191        
  066.10  CO SANITATION DIST NO 2 OPERAT        12,574,320.34   .000552493      3,068,777.05       9,505,543.29   .000487105        
  066.15  CO SANITATION DIST NO 3 OPERAT         9,461,487.44   .000415721      3,065,571.82       6,395,915.62   .000327754        
  066.20  CO SANITATION DIST NO 4 OPERAT         1,145,174.60   .000050317        171,860.38         973,314.22   .000049877        
  066.25  CO SANITATION DIST NO 5 OPERAT        20,122,671.03   .000884154      2,391,747.99      17,730,923.04   .000908608        
  066.30  CO SANITATION DIST NO 8 OPERAT         3,856,942.68   .000169467      1,063,739.59       2,793,203.09   .000143136        
  066.35  CO SANITATION DIST NO 9 OPERAT           153,080.35   .000006726               .00         153,080.35   .000007844        
  066.45  CO SANIT DIST NO 14 OPERATING          4,990,436.97   .000219271      3,642,066.35       1,348,370.62   .000069096        
  066.50  CO SANIT DIST NO 15 OPERATING         13,086,008.14   .000574976      2,150,851.75      10,935,156.39   .000560364        
  066.55  CO SANIT DIST NO 16 OPERATING          8,849,339.67   .000388824        958,061.26       7,891,278.41   .000404383        
  066.60  CO SANIT DIST NO 17 OPERATING            741,356.51   .000032574               .00         741,356.51   .000037990        
  066.65  CO SANIT DIST NO 18 OPERATING          8,260,104.60   .000362934      2,825,503.73       5,434,600.87   .000278492        
  066.70  CO SANIT DIST NO 19 OPERATING          2,603,794.80   .000114406        722,884.94       1,880,909.86   .000096386        
  066.75  CO SANIT DIST NO 20 OPERATING          2,542,902.49   .000111731      1,405,346.39       1,137,556.10   .000058293        
  066.80  CO SANIT DIST NO 21 OPERATING          8,362,835.62   .000367448      2,246,900.64       6,115,934.98   .000313407        
  066.85  CO SANIT DIST NO 22 OPERATING          7,840,576.57   .000344501      1,991,345.06       5,849,231.51   .000299740        
  066.90  CO SANIT DIST NO 23 OPERATING          1,006,194.18   .000044210        593,615.59         412,578.59   .000021142        
  067.10  CO SANIT DIST NO 27 OPERATING            384,040.56   .000016874               .00         384,040.56   .000019680        
  067.15  CO SANIT DIST NO 28 OPERATING          1,038,822.00   .000045644               .00       1,038,822.00   .000053234        
  067.20  CO SANIT DIST NO 29 OPERATING            371,761.72   .000016335        224,131.90         147,629.82   .000007565        
  067.35  STA CLRTA VLY SANIT DIS OF LA CO      10,544,403.38   .000463302        265,751.74      10,278,651.64   .000526722        
  067.80  SOUTH BAY CITIES SANIT DIST OPER       8,712,325.59   .000382804               .00       8,712,325.59   .000446457        
  068.05  ANTELOPE VY RESOURCE CONSER DIST         458,368.92   .000020140        201,437.05         256,931.87   .000013166        
  068.22  RCD OF THE SANTA MONICA MTNS             406,552.23   .000017863          8,253.00         398,299.23   .000020411        
  095.80  BEACH CITIES HOSPITAL DIST             5,767,632.65   .000253420         46,648.87       5,720,983.78   .000293168        
  100.01  CITY-ALHAMBRA   TD #1                 19,962,923.93   .000877135               .00      19,962,923.93   .001022985        
  100.52  CITY-ALHAMBRA   LT DIST #1             2,695,395.54   .000118431               .00       2,695,395.54   .000138124        
  101.01  CITY-AGOURA HILLS TD #1                4,437,667.04   .000194983        681,861.95       3,755,805.09   .000192463        
  104.01  CITY-ARCADIA    TD #1                 22,342,415.59   .000981686      1,372,755.04      20,969,660.55   .001074575        
  106.01  CITY-ARTESIA    TD #1                  1,688,376.68   .000074184        332,053.31       1,356,323.37   .000069504        
  108.01  CITY-AVALON TD #1                      3,080,902.20   .000135369      2,866,419.68         214,482.52   .000010991        
  112.01  CITY-AZUSA      TD #1                 11,437,493.25   .000502543      3,530,414.38       7,907,078.87   .000405192        
  114.01  CITY-BALDWIN PK TD #1                  7,023,543.04   .000308602      1,689,199.39       5,334,343.65   .000273355        
  114.51  CITY-BALDWIN PK CONSOL. LT DIST        1,813,876.45   .000079698        371,677.19       1,442,199.26   .000073904        
  116.01  CITY-BELL       TD #1                  1,345,430.78   .000059116        433,664.73         911,766.05   .000046723        
  116.21  CITY OF BELL LIGHTING DISTRICT           458,729.03   .000020156        123,197.28         335,531.75   .000017194        
  118.01  CITY-BELLFLOWER TD #1                  5,301,184.64   .000232925        520,995.62       4,780,189.02   .000244957        
  118.41  CITY-BELLFLOWER VEHICLE PD #1                538.07   .000000024            384.31             153.76   .000000008        
  119.01  CITY-BELL GARDEN TD #1                 2,546,902.57   .000111906        852,549.66       1,694,352.91   .000086826        
  120.01  CITY-BEV HILLS  TD #1                 87,311,380.83   .003836306               .00      87,311,380.83   .004474207        
  122.01  CITY-BRADBURY   TD #1                    600,213.54   .000026372               .00         600,213.54   .000030757        
  124.01  CITY-BURBANK    TD #1                 67,950,320.55   .002985616     17,836,401.02      50,113,919.53   .002568051        
 PAGE     3                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  125.01  CITY-CARSON     TD #1                 15,773,370.33   .000693054      4,871,195.80      10,902,174.53   .000558674        
  126.01  CITY-CALABASAS TD # 1                  5,120,314.37   .000224977               .00       5,120,314.37   .000262387        
  126.21  CITY-CALABASAS LIBRARY FUND 28         2,807,276.79   .000123347               .00       2,807,276.79   .000143857        
  126.22  CITY - CALABASAS LDSCPE MD #22         2,758,146.53   .000121188               .00       2,758,146.53   .000141339        
  128.01  CITY-CLAREMONT  TD #1                  9,316,667.55   .000409358      1,614,007.28       7,702,660.27   .000394717        
  131.01  CITY-COMMERCE   TD #1                  5,585,254.52   .000245406      2,901,249.94       2,684,004.58   .000137540        
  132.01  CITY-COMPTON    TD #1                 11,503,869.93   .000505460      5,497,838.04       6,006,031.89   .000307775        
  136.01  CITY-COVINA     TD #1                 13,081,215.78   .000574765      3,020,265.45      10,060,950.33   .000515566        
  136.41  CITY-COVINA     VEHICLE PD #1             10,565.22   .000000464          9,010.40           1,554.82   .000000080        
  138.01  CITY-CUDAHY     TD #1                    806,094.70   .000035418        654,184.56         151,910.14   .000007785        
  138.60  CITY-CUDAHY     LT DIST ZN #1             21,812.96   .000000958         18,625.99           3,186.97   .000000163        
  138.61  CITY-CUDAHY     LT DIST ZN #2             14,142.54   .000000621         13,139.19           1,003.35   .000000051        
  138.62  CITY-CUDAHY     LT DIST ZN #3             21,416.00   .000000941         18,125.48           3,290.52   .000000169        
  140.01  CITY-CULVER CITY TD #1                21,067,535.50   .000925670     12,563,217.14       8,504,318.36   .000435798        
  142.01  CITY-CERRITOS   TD #1                  9,123,333.40   .000400863      4,020,313.80       5,103,019.60   .000261500        
  142.21  CITY-CERRITOS   INDUST MAIN DIST         234,039.17   .000010283        217,060.31          16,978.86   .000000870        
  142.52  CITY-CERRITOS   COYOTES LT             2,619,160.65   .000115081      1,174,628.79       1,444,531.86   .000074024        
  143.01  CITY-DOWNEY     TD #1                 23,307,059.74   .001024071      1,812,020.43      21,495,039.31   .001101497        
  143.64  CITY-DOWNEY     LT DIST ZN 3-1           817,444.40   .000035917            293.27         817,151.13   .000041874        
  143.65  CITY-DOWNEY     LT DIST ZN 3-2           320,137.70   .000014066         96,998.74         223,138.96   .000011435        
  143.66  CITY-DOWNEY     LT DIST ZN 3-4            31,501.60   .000001384               .00          31,501.60   .000001614        
  143.67  CITY-DOWNEY     LT DIST ZN 3-5             8,408.52   .000000369               .00           8,408.52   .000000431        
  144.01  CITY-EL MONTE    TD #1                11,622,004.70   .000510650      2,169,011.40       9,452,993.30   .000484412        
  144.51  CITY-EL MONTE    LT MAIN DIST 1A          22,657.40   .000000996          7,103.91          15,553.49   .000000797        
  145.01  CITY-DUARTE     TD #1                  2,657,341.77   .000116759               .00       2,657,341.77   .000136174        
  145.53  CITY-DUARTE     LT DIST HUNT DR          232,678.04   .000010223               .00         232,678.04   .000011923        
  145.54  CITY-DUARTE     LT DIST ZN A             545,236.94   .000023957               .00         545,236.94   .000027940        
  145.55  CITY-DUARTE     LT DIST ZN B              49,852.13   .000002190               .00          49,852.13   .000002555        
  145.56  CITY-DUARTE     LT DIST ZN C              15,948.14   .000000701               .00          15,948.14   .000000817        
  146.01  CITY-DIAMOND BAR TD # 1                7,052,524.39   .000309875               .00       7,052,524.39   .000361401        
  148.01  CITY-EL SEGUNDO  TD #1                12,423,082.22   .000545848         79,950.84      12,343,131.38   .000632515        
  152.01  CITY-GARDENA     TD #1                11,531,254.49   .000506663               .00      11,531,254.49   .000590911        
  156.01  CITY-GLENDALE    TD #1                62,379,036.80   .002740824     12,328,088.83      50,050,947.97   .002564824        
  160.01  CITY-GLENDORA    TD #1                11,342,163.86   .000498354      1,141,063.89      10,201,099.97   .000522748        
  160.31  CITY GLENDORA CROSS'G GRD MAIN 3          15,082.19   .000000663               .00          15,082.19   .000000773        
  163.01  CITY-HAWAII GDNS RP #1                   625,922.64   .000027502        647,102.37         -21,179.73   .000000000        
  163.50  HAWAIIAN GARDENS LTG MAINT DIST          421,676.67   .000018528        287,015.36         134,661.31   .000006901        
  164.01  CITY-HAWTHORNE   TD #1                11,946,328.49   .000524900      3,092,658.86       8,853,669.63   .000453700        
  168.01  CITY-HERMOSA BCH TD #1                23,990,371.22   .001054094               .00      23,990,371.22   .001229369        
  170.01  CITY-HIDDEN HILL TD #1                 1,974,919.72   .000086774               .00       1,974,919.72   .000101203        
  170.21  CITY-HIDDEN HILLS LIBRARY                747,868.16   .000032860               .00         747,868.16   .000038324        
  172.01  CITY-HUNTINGTN P TD #1                 3,628,954.96   .000159450      2,529,143.90       1,099,811.06   .000056359        
  174.01  CITY-INDUSTRY    TD #1                12,084,879.80   .000530988      9,358,654.97       2,726,224.83   .000139703        
  176.01  CITY-INGLEWOOD   TD #1                29,634,168.83   .001302073     16,467,738.21      13,166,430.62   .000674704        
  177.01  CITY-IRWINDALE   TD #1                 4,702,901.57   .000206637      4,424,393.22         278,508.35   .000014272        
  178.01  CITY-LA PUENTE   TD #1                 2,208,828.13   .000097052        211,107.07       1,997,721.06   .000102372        
  178.21  CITY-LA PUENTE  LDS&OPEN SP MD 1          11,684.65   .000000513               .00          11,684.65   .000000599        
  178.23  LA PUENTE LDSCAP AND LTG DIST.         1,201,657.11   .000052799        111,905.94       1,089,751.17   .000055843        
  179.01  CITY-LAKEWOOD    TD #1                 8,023,093.63   .000352520        722,309.65       7,300,783.98   .000374123        
  180.01  CITY-LA VERNE TD #1                   13,311,828.26   .000584898      5,850,323.19       7,461,505.07   .000382359        
 PAGE     4                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  181.01  CITY-LAWNDALE    TD #1                 2,310,318.61   .000101511        916,809.17       1,393,509.44   .000071409        
  182.01  CITY-LA MIRADA   TD #1                 6,961,746.32   .000305887      2,466,780.21       4,494,966.11   .000230341        
  182.21  LA MIRADA - S. E. REC AND PARK         5,794,517.25   .000254601      1,559,587.83       4,234,929.42   .000217016        
  183.01  CITY-LOMITA      TD #1                 2,381,741.11   .000104649               .00       2,381,741.11   .000122051        
  183.21  LOMITA WATERWORKS #13 ANNEY            1,201,871.66   .000052808               .00       1,201,871.66   .000061589        
  184.01  CITY-LONG BEACH  TD #1               191,096,355.86   .008396433     58,311,412.66     132,784,943.20   .006804466        
  185.01  CITY-LA CANADA-F TD #1                 7,876,581.05   .000346083               .00       7,876,581.05   .000403630        
  186.01  CITY-LANCASTER  TD #1                 13,292,456.25   .000584047      8,352,637.82       4,939,818.43   .000253137        
  186.51  LANCASTER LIGHTING MAINT DIST          1,654,549.99   .000072698      1,454,914.43         199,635.56   .000010230        
  187.01  CITY-LA HABRA HT TD # 1                2,048,797.61   .000090021               .00       2,048,797.61   .000104989        
  188.01  CITY-LOS ANGELES TD #1             2,464,126,002.16   .108269305    244,526,278.96   2,219,599,723.20   .113741749        
  200.01  CITY-LYNWOOD    TD #1                  6,189,981.86   .000271977      2,264,733.95       3,925,247.91   .000201146        
  203.01  CITY-MALIBU TD # 1                    17,654,396.41   .000775703               .00      17,654,396.41   .000904687        
  204.01  CITY-MANHATTAN B TD #1                42,436,489.19   .001864584               .00      42,436,489.19   .002174627        
  208.01  CITY-MAYWOOD    TD #1                  1,224,576.99   .000053806        957,208.30         267,368.69   .000013701        
  212.01  CITY-MONROVIA   TD #1                 15,373,433.40   .000675481      3,678,042.76      11,695,390.64   .000599322        
  216.01  CITY-MONTEBELLO  TD #1                 9,576,776.23   .000420786      3,638,880.16       5,937,896.07   .000304283        
  220.01  CITY-MONTEREY PK TD #1                18,011,578.17   .000791397      4,397,633.44      13,613,944.73   .000697637        
  222.01  CITY-NORWALK     TD #1                 7,736,358.59   .000339922      1,578,451.65       6,157,906.94   .000315557        
  222.21  NORWALK - S. E. REC AND PARK           6,256,223.38   .000274887      1,683,889.23       4,572,334.15   .000234306        
  224.01  CITY-PALOS VRD E TD #1                11,992,816.13   .000526943               .00      11,992,816.13   .000614563        
  225.01  CITY-PALMDALE    TD #1                14,214,433.79   .000624557      6,258,882.80       7,955,550.99   .000407676        
  225.21  CITY-PALMDALE STREETLIGHT DIST         2,018,032.61   .000088669      1,199,940.77         818,091.84   .000041923        
  226.01  CITY-PARAMOUNT   TD #1                 3,955,188.42   .000173784      1,622,892.52       2,332,295.90   .000119517        
  228.01  CITY-PASADENA    TD #1                95,121,636.01   .004179475     15,147,379.00      79,974,257.01   .004098222        
  230.01  CITY-PICO RIVERA TD #1                 5,526,731.52   .000242835               .00       5,526,731.52   .000283213        
  230.61  PICO RIVERA LTG MAINT #2 ZN A             41,723.87   .000001833               .00          41,723.87   .000002138        
  230.62  PICO RIVERA LTG MAINT #2 ZN B          1,670,888.23   .000073416               .00       1,670,888.23   .000085623        
  232.01  CITY-POMONA      TD #1                44,497,660.22   .001955148     19,081,056.25      25,416,603.97   .001302455        
  232.41  CITY-POMONA      VEHICLE PD #1             1,299.26   .000000057            799.62             499.64   .000000026        
  232.42  CITY-POMONA      VEHICLE PD #2            14,940.55   .000000656         11,640.80           3,299.75   .000000169        
  232.43  CITY-POMONA      VEHICLE PD #3            10,856.69   .000000477          9,800.50           1,056.19   .000000054        
  232.44  CITY-POMONA      VEHICLE PD #4             4,147.46   .000000182          3,418.50             728.96   .000000037        
  232.45  CITY-POMONA      PEDESTRIAN MALL           3,422.52   .000000150          2,482.82             939.70   .000000048        
  234.01  CITY-RANCHO P V TD #1                 11,813,693.33   .000519073         94,925.60      11,718,767.73   .000600520        
  234.21  CITY RANCHO P V ELPRADO REC & PK           3,900.30   .000000171               .00           3,900.30   .000000200        
  234.50  RANCHO P V LIGHTING MAINT DIST         1,023,042.92   .000044951               .00       1,023,042.92   .000052425        
  236.01  CITY-REDONDO BCH TD #1                40,655,640.78   .001786336      1,016,551.59      39,639,089.19   .002031276        
  237.01  CITY-ROSEMEAD    TD #1                 4,500,661.40   .000197751        843,826.55       3,656,834.85   .000187392        
  237.22  CITY-ROSEMEAD    MAINT DIST #1             4,595.73   .000000202          3,253.70           1,342.03   .000000069        
  237.51  CITY-ROSEMEAD    LIGHTING DIST         1,734,863.80   .000076227        317,596.48       1,417,267.32   .000072627        
  238.01  CITY-ROLLING HLS TD #1                 1,567,905.23   .000068891               .00       1,567,905.23   .000080346        
  239.01  CITY-ROLL HLS ES TD #1                 3,355,831.66   .000147449               .00       3,355,831.66   .000171967        
  240.01  CITY-S FERNANDO  TD #1                 4,741,336.27   .000208326               .00       4,741,336.27   .000242966        
  241.01  CITY-SAN DIMAS   TD #1                 5,392,237.99   .000236925      1,210,764.75       4,181,473.24   .000214277        
  241.41  CITY-SAN DIMAS   VEHICLE PD #1             3,724.13   .000000164          3,604.22             119.91   .000000006        
  241.42  CITY-SAN DIMAS   VEHICLE PD #2               211.31   .000000009            204.52               6.79   .000000000        
  241.61  CITY-SAN DIMAS   LT DIST ZN A          2,005,450.96   .000088116        430,119.98       1,575,330.98   .000080727        
  241.62  CITY-SAN DIMAS   LT DIST ZN B            143,368.06   .000006299         18,141.36         125,226.70   .000006417        
  244.01  CITY-SAN GABRIEL TD #1                 8,128,483.13   .000357151               .00       8,128,483.13   .000416538        
 PAGE     5                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  248.01  CITY-SAN MARINO  TD #1                21,488,780.66   .000944179               .00      21,488,780.66   .001101177        
  249.01  CITY-SANTA CLARITA TD #1              28,157,908.98   .001237208        569,144.93      27,588,764.05   .001413766        
  249.32  STA CLRTA STREET LIGHT MAINT #2        4,116,396.87   .000180867        193,012.79       3,923,384.08   .000201051        
  249.56  CITY-SANTA CLARITA LIBRARY            11,511,268.63   .000505785        215,656.51      11,295,612.12   .000578835        
  249.76  VLNCIA AREAWIDE LDSCP T1A S.C.         1,010,303.02   .000044391               .00       1,010,303.02   .000051772        
  249.77  LDSCP MISC MAINT #01 ZN T2 S.C.          127,016.55   .000005581               .00         127,016.55   .000006509        
  249.78  LDSCP MISC MAINT #01 ZN T3 S.C.           88,812.83   .000003902               .00          88,812.83   .000004551        
  249.79  LDSCP MISC MAINT #01 ZN T4 S.C.           45,038.80   .000001979               .00          45,038.80   .000002308        
  249.82  LDSCPE MISC MAINT #01 ZN T5 S.C.          77,958.22   .000003425               .00          77,958.22   .000003995        
  250.01  CITY-SANTA FE SP TD #1                 8,189,723.22   .000359842      4,893,667.92       3,296,055.30   .000168904        
  252.01  CITY-SANTA MONIC TD #1                80,905,045.07   .003554824     32,629,960.10      48,275,084.97   .002473821        
  256.01  CITY-SIERRA MADR TD #1                 7,721,748.77   .000339280               .00       7,721,748.77   .000395695        
  256.51  CITY-SIERRA MADR LT MAIN DIST #1           2,927.67   .000000129               .00           2,927.67   .000000150        
  256.53  CITY-SIERRA MADR LT MAIN #3 ZN A           4,464.75   .000000196               .00           4,464.75   .000000229        
  256.54  CITY-SIERRA MADR LT MAIN #3 ZN B           3,482.61   .000000153               .00           3,482.61   .000000178        
  260.01  CITY-SIGNAL HILL TD #1                 2,465,348.05   .000108323      1,521,666.38         943,681.67   .000048358        
  262.01  CITY-SO EL MONTE TD #1                 2,550,079.45   .000112046      1,501,224.36       1,048,855.09   .000053748        
  262.21  CITY-SO EL MONTE M.I.D.-ROSEMEAD           6,631.36   .000000291          5,640.77             990.59   .000000051        
  262.22  CITY-SO EL MONTE MID-TRACT 28057             348.02   .000000015            325.61              22.41   .000000001        
  264.01  CITY-SOUTH GATE  TD #1                 5,336,538.98   .000234478      1,699,523.86       3,637,015.12   .000186376        
  268.01  CITY-SO PASADENA TD #1                18,101,883.58   .000795365        313,798.56      17,788,085.02   .000911537        
  270.01  CITY-TEMPLE CITY TD #1                 4,999,256.45   .000219658        154,441.29       4,844,815.16   .000248269        
  270.60  CITY-TEMPLE CITY MUN LT DIST             154,111.09   .000006771          5,961.95         148,149.14   .000007592        
  270.61  CITY-TEMPLE CITY MUN LT DIS ZN A       1,281,319.84   .000056299         58,098.41       1,223,221.43   .000062683        
  270.62  CITY-TEMPLE CITY MUN LT DIS ZN B         290,676.93   .000012772               .00         290,676.93   .000014896        
  272.01  CITY-TORRANCE    TD #1                53,652,768.08   .002357407      1,831,688.21      51,821,079.87   .002655533        
  276.01  CITY-VERNON      TD #1                 7,509,882.35   .000329971      4,311,298.99       3,198,583.36   .000163909        
  278.01  CITY-WALNUT      TD #1                 4,220,209.81   .000185428               .00       4,220,209.81   .000216262        
  280.01  CITY-WEST COVINA TD #1                23,988,012.82   .001053991      6,700,292.10      17,287,720.72   .000885896        
  280.22  CITY-WEST COVINA MUN MAIN DIS #1         166,609.29   .000007321               .00         166,609.29   .000008538        
  280.80  CITY-WEST COVINA SEWER MAIN DIST         471,326.40   .000020709        106,579.51         364,746.89   .000018691        
  282.01  CITY-W LAKE VILL TD # 1                3,104,325.59   .000136399               .00       3,104,325.59   .000159079        
  282.21  WESTLAKE VG A WIDE LDSCAPE M.#11         548,367.06   .000024094               .00         548,367.06   .000028101        
  282.22  WLKE VG L LDSCAPE M.#12 1ST NBHD         181,878.42   .000007991               .00         181,878.42   .000009320        
  282.23  WESTLKE VG LOCAL LDSCAPE M D #13          53,702.77   .000002360               .00          53,702.77   .000002752        
  282.31  WESTLAKE VG LIGHTING MAINT #1            411,730.64   .000018091               .00         411,730.64   .000021099        
  283.01  CITY-W HOLLYWOOD TD #1                32,390,907.67   .001423199      4,668,720.91      27,722,186.76   .001420603        
  283.31  W HOLLYWOOD LIGHTING MAINT DIST        2,384,728.16   .000104781        400,223.93       1,984,504.23   .000101694        
  284.01  CITY-WHITTIER    TD #1                11,193,656.15   .000491829      2,511,568.12       8,682,088.03   .000444907        
  284.41  CITY-WHITTIER    UPTOWN PD                42,371.89   .000001862         35,199.56           7,172.33   .000000368        
  284.42  CITY-WHITTIER    UPTOWN PD #2             11,125.62   .000000489          9,587.88           1,537.74   .000000079        
  300.06  ANTELOPE VY.-E.KERN W.AGY-I.D.#3           9,545.65   .000000419               .00           9,545.65   .000000489        
  300.10  ANTELOPE VY.-EAST KERN WATER AGY       7,695,021.07   .000338106      3,577,694.65       4,117,326.42   .000210989        
  300.18  ANTELOPE VY.E.KERN W.AG.-I.D.@B@           2,993.76   .000000132               .00           2,993.76   .000000153        
  300.52  LA PUENTE VALLEY CO WATER DIST           464,043.88   .000020389        160,074.69         303,969.19   .000015577        
  300.69  QUARTZ HILL WATER DISTRICT               824,167.42   .000036212        225,066.91         599,100.51   .000030700        
  300.70  ROWLAND WATER DISTRICT                   769,278.11   .000033801        326,310.86         442,967.25   .000022700        
  300.78  WEST VALLEY COUNTY WATER DIST              6,054.86   .000000266               .00           6,054.86   .000000310        
  301.01  LA HABRA HTS CO WATER DIST             1,073,106.02   .000047150               .00       1,073,106.02   .000054991        
  302.01  SANTA CLARITA VALLEY WATER-CLWA       37,979,113.41   .001668735        486,867.96      37,492,245.45   .001921262        
 PAGE     6                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  303.01  VALLEY COUNTY WATER DISTRICT             807,963.99   .000035500        346,240.11         461,723.88   .000023661        
  308.61  PALMDALE WATER DIST ZONE B               131,212.89   .000005765               .00         131,212.89   .000006724        
  308.62  PALMDALE WATER DIST ZONE B2                3,520.79   .000000155               .00           3,520.79   .000000180        
  308.63  PALMDALE WATER DIST ZONE C                19,405.03   .000000853               .00          19,405.03   .000000994        
  308.65  PALMDALE WATER DIST ZONE E             2,971,719.85   .000130572        882,199.34       2,089,520.51   .000107076        
  308.66  PALMDALE WATER DIST ZONE A             1,151,303.02   .000050586        676,220.45         475,082.57   .000024345        
  308.67  PALMDALE WATER-WESTMONT IMP DIST         379,632.16   .000016680         14,125.42         365,506.74   .000018730        
  309.01  SANTA CLARITA VALLEY WATER-NCW           163,037.71   .000007164          9,185.30         153,852.41   .000007884        
  309.02  STA CLRTA VALLEY WTR-NCW02S              138,382.16   .000006080               .00         138,382.16   .000007091        
  309.03  STA CLRTA VALLEY WTR-NCW02W              121,228.62   .000005327               .00         121,228.62   .000006212        
  309.04  STA CLRTA VALLEY WTR-NCW01               449,973.15   .000019771               .00         449,973.15   .000023059        
  341.01  LA CANADA IRRIGATION DIST                828,365.14   .000036397               .00         828,365.14   .000042449        
  342.01  LITTLEROCK CREEK IRRIGATION DIST         283,532.52   .000012458               .00         283,532.52   .000014529        
  342.02  LITTLEROCK CR IRR D-SERV AREA ZN         159,493.90   .000007008               .00         159,493.90   .000008173        
  343.01  PALM RANCH IRRIGATION DIST                85,465.70   .000003755               .00          85,465.70   .000004380        
  350.90  WTR REPLENISHMENT DIST OF SO CAL       1,125,003.64   .000049431        209,509.31         915,494.33   .000046914        
  350.91  WTR REPLENISHMENT DIST OF SO CAL             139.42   .000000006             56.59              82.83   .000000004        
  355.05  FOOTHILL MUNICIPAL WATER DIST             64,449.26   .000002832               .00          64,449.26   .000003303        
  360.05  FOOTHILL MUN W DIST IMP DIST # 1          37,136.28   .000001632               .00          37,136.28   .000001903        
  360.10  FOOTHILL MUN W DIST IMP DIST # 2          18,647.02   .000000819               .00          18,647.02   .000000956        
  360.15  FOOTHILL MUN W DIST IMP DIST # 3          22,095.76   .000000971               .00          22,095.76   .000001132        
  360.20  FOOTHILL MUN W DIST IMP DIST # 4          23,019.33   .000001011               .00          23,019.33   .000001180        
  361.05  GOLDEN VALLEY MUNICIPAL WATER D.           9,434.88   .000000415               .00           9,434.88   .000000483        
  363.05  LAS VIRGENES MUN WATER DISTRICT          254,115.65   .000011165         10,745.63         243,370.02   .000012471        
  363.06  LAS VIRGENES MUN W.D.-TWIN LAKES         114,074.29   .000005012               .00         114,074.29   .000005846        
  363.10  LAS VIRGENES MUN W.DIS-IMP.D. #9          51,149.97   .000002247            129.24          51,020.73   .000002615        
  363.11  LAS VIRGENES MUN W.DIS-IMP.D.#10          14,336.66   .000000630               .00          14,336.66   .000000735        
  363.12  LAS VIRGENES MUN W.DIS-IMP.D.#11           3,364.61   .000000148               .00           3,364.61   .000000172        
  363.13  LAS VIRGENES MUN W.DIS-IMP.D.#12          23,466.96   .000001031               .00          23,466.96   .000001203        
  363.14  LAS VIRGENES MUN W.DIS-IMP.D.#13          10,651.01   .000000468               .00          10,651.01   .000000546        
  363.15  LAS VIRGENES MUN W.DIS-IMP.D.#14          22,667.38   .000000996               .00          22,667.38   .000001162        
  363.16  LAS VIRGENES MUN W.DIS-IMP.D.#15          25,251.85   .000001110          2,340.23          22,911.62   .000001174        
  363.17  LAS VIRGENES MUN W.DIS-IMP.D.#16           3,461.22   .000000152               .00           3,461.22   .000000177        
  363.18  LAS VIRGENES MUN W.DIS-IMP.D.#20          14,541.63   .000000639               .00          14,541.63   .000000745        
  363.50  LAS VIRGENES MUN W.DIS-IMP.D.U-1         119,464.22   .000005249          8,314.28         111,149.94   .000005696        
  363.51  LAS VIRGENES MUN W.DIS-IMP.D.U-2          39,523.89   .000001737               .00          39,523.89   .000002025        
  363.52  LAS VIRGENES MUN W.DIS-IMP.D.U-3           8,749.37   .000000384               .00           8,749.37   .000000448        
  363.53  LAS VIR MUN W BLO#1-WATERBURY EX             478.32   .000000021               .00             478.32   .000000025        
  365.05  THREE VALLEY MWD ORIG AREA             3,168,539.06   .000139220        703,870.68       2,464,668.38   .000126300        
  365.10  THREE VY MWD GLENDORA AREA               281,404.47   .000012364          5,546.27         275,858.20   .000014136        
  365.15  THREE VY MWD ROWLAND AREA                651,514.68   .000028626        217,505.29         434,009.39   .000022240        
  367.05  SAN GABRIEL VAL MUN WATER DIST         7,759,238.45   .000340927      1,129,530.36       6,629,708.09   .000339734        
  367.08  SAN GABRIEL VLY MWD-AZUSA REORG           35,116.34   .000001543          7,969.55          27,146.79   .000001391        
  368.05  UPPER SAN GAB. VY. MUN. WATER            807,211.40   .000035467        146,081.31         661,130.09   .000033879        
  368.10  UPP.SAN.GAB.VY.MUN.W.-W.COVINA A          69,809.28   .000003067         22,955.09          46,854.19   .000002401        
  368.15  UPP.SAN GAB.VY.MUN.W.-PASADENA A           1,306.07   .000000057               .00           1,306.07   .000000067        
  370.05  WALNUT VALLEY WATER DISTRICT             199,800.51   .000008779         19,765.62         180,034.89   .000009226        
  370.06  WALNUT VALLEY WATER D.-IMP.D.# 2          13,118.44   .000000576               .00          13,118.44   .000000672        
  370.07  WALNUT VALL WT DIST IMP DIST #3          813,456.31   .000035742               .00         813,456.31   .000041685        
  370.08  WALNUT VALL WT DIST IMP DIST #4          197,649.18   .000008684               .00         197,649.18   .000010128        
 PAGE     7                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  370.09  WALNUT VALL WT DIST IMP DIST # 5         307,556.56   .000013513         52,774.74         254,781.82   .000013056        
  400.00  EDUCATIONAL REV AUGMENTATION FD    1,595,458,251.00   .070101592    117,176,066.17   1,478,282,184.83   .075753479        
  400.01  EDUCATIONAL AUG FD IMPOUND         3,381,312,437.76   .148568843    251,586,738.77   3,129,725,698.99   .160380483        
  400.15  COUNTY SCHOOL SERVICES                30,493,404.10   .001339826      4,441,770.88      26,051,633.22   .001334997        
  400.21  CHILDREN'S INSTIL TUITION FUND        60,518,269.62   .002659065      8,816,706.53      51,701,563.09   .002649408        
  440.01  CASTAIC UNION SCHOOL DISTRICT          5,622,699.63   .000247051               .00       5,622,699.63   .000288131        
  440.06  CO.SCH.SERV.FD.- CASTAIC UNION         1,095,116.66   .000048117               .00       1,095,116.66   .000056118        
  440.07  DEV.CTR. HDCPD.MINOR-CASTAIC              95,983.63   .000004217               .00          95,983.63   .000004919        
  464.01  EASTSIDE UNION SCHOOL DISTRICT         1,854,122.63   .000081467      1,040,102.20         814,020.43   .000041714        
  464.06  CO.SCH.SERV.FD.- EASTSIDE UNION          355,185.98   .000015606        199,249.63         155,936.35   .000007991        
  464.07  DEV CTR HDCPD MINOR EASTSIDE UN           28,152.11   .000001237         15,792.08          12,360.03   .000000633        
  469.01  EAST WHITTIER CITY SCHOOL DIST         7,800,549.76   .000342742        578,343.82       7,222,205.94   .000370097        
  469.06  CO.SCH.SERV.FD.- EAST WHITTIER               892.24   .000000039             66.26             825.98   .000000042        
  469.07  DEV.CTR.HDCPD. MINOR-E. WHITTIER          59,957.32   .000002634          4,445.45          55,511.87   .000002845        
  473.01  EL MONTE SCHOOL DISTRICT               8,800,135.07   .000386662      2,133,895.13       6,666,239.94   .000341607        
  473.06  CO.SCH.SERV.FD.- EL MONTE              1,123,763.18   .000049376        272,503.66         851,259.52   .000043622        
  473.07  DEV.CTR.HDCPD.MINOR-EL MONTE             135,355.38   .000005947         32,822.58         102,532.80   .000005254        
  473.20  EL MONTE CHILDREN'S CENTER FUND           77,468.38   .000003404         18,785.37          58,683.01   .000003007        
  485.01  GARVEY SCHOOL DISTRICT                 3,746,543.49   .000164616        574,494.97       3,172,048.52   .000162549        
  485.06  CO.SCH.SERV.FD.- GARVEY UNION            446,722.99   .000019628         68,500.09         378,222.90   .000019382        
  485.07  DEV.CTR.HDCPD.MINOR-GARVEY                49,079.21   .000002156          7,529.46          41,549.75   .000002129        
  497.01  GORMAN SCHOOL DISTRICT                    53,516.44   .000002351               .00          53,516.44   .000002742        
  497.06  CO.SCH.SERV.FD.- GORMAN                   11,329.91   .000000498               .00          11,329.91   .000000581        
  497.07  DEV CTR HDCPD MINOR GORMAN                   910.40   .000000040               .00             910.40   .000000047        
  501.01  HAWTHORNE SCHOOL DISTRICT              5,692,255.72   .000250108        811,299.79       4,880,955.93   .000250121        
  501.06  CO.SCH.SERV.FD.- HAWTHORNE               709,574.00   .000031177        101,135.54         608,438.46   .000031179        
  501.07  DEV CTR HDCPD MINOR-HAWTHORNE             81,492.80   .000003581         11,616.71          69,876.09   .000003581        
  505.01  HERMOSA BEACH CITY SCHOOL DIST         6,796,406.75   .000298622               .00       6,796,406.75   .000348277        
  505.06  CO.SCH.SERV.FD.- HERMOSA BEACH         1,015,974.52   .000044640               .00       1,015,974.52   .000052063        
  505.07  DEV CTR HDCPD M HERMOSA BEACH C          323,917.28   .000014232               .00         323,917.28   .000016599        
  513.01  HUGHES ELIZ. LAKES UNION SCH DIS       1,064,352.87   .000046766               .00       1,064,352.87   .000054542        
  513.06  CO.SCH.SERV.FD.-HUGHES-ELIZ LAKE          47,856.00   .000002103               .00          47,856.00   .000002452        
  513.07  DEV CTR HDCPD MINOR HUGHES ELIZ.           3,899.53   .000000171               .00           3,899.53   .000000200        
  521.01  KEPPEL UNION SCHOOL DISTRICT           1,532,864.42   .000067351               .00       1,532,864.42   .000078551        
  521.06  CO.SCH.SERV.FD.- KEPPEL UNION            238,335.01   .000010472               .00         238,335.01   .000012213        
  521.07  DEV CTR HDCPD MINOR KEPPEL                19,479.88   .000000856               .00          19,479.88   .000000998        
  529.01  LANCASTER SCHOOL DISTRICT              7,959,322.55   .000349718      5,989,087.57       1,970,234.98   .000100963        
  529.06  CO.SCH.SERV.FD.- LANCASTER             1,177,341.28   .000051730        885,829.88         291,511.40   .000014938        
  529.07  DEV CTR HDCPD MINOR LANCASTER            114,171.54   .000005016         85,906.35          28,265.19   .000001448        
  545.01  LAWNDALE SCHOOL DISTRICT               3,697,291.32   .000162452      1,115,946.45       2,581,344.87   .000132279        
  545.06  CO.SCH.SERV.FD.- LAWNDALE                398,108.47   .000017492        120,163.95         277,944.52   .000014243        
  545.07  DEV CTR HDCPD MINOR-LAWNDALE              55,075.04   .000002420         16,623.81          38,451.23   .000001970        
  549.01  LENNOX SCHOOL DISTRICT                 1,260,999.95   .000055406        294,289.95         966,710.00   .000049538        
  549.06  CO.SCH.SERV.FD.- LENNOX                  164,559.51   .000007230         38,408.34         126,151.17   .000006465        
  549.07  DEV. CTR. HDCPD. MINOR - LENNOX           18,548.11   .000000815          4,329.42          14,218.69   .000000729        
  553.01  LITTLE LAKE CITY SCHOOL DISTRICT       5,229,716.09   .000229784      2,554,850.60       2,674,865.49   .000137072        
  553.06  CO.SCH.SERV.FD.- LITTLE LAKE                 475.68   .000000021            233.71             241.97   .000000012        
  553.07  DEV.CTR.HDCPD.MINOR-LITTLE LAKE          101,359.36   .000004454         49,539.98          51,819.38   .000002655        
  561.01  LOS NIETOS SCHOOL DISTRICT             4,408,737.12   .000193712      2,371,756.11       2,036,981.01   .000104384        
  561.06  CO.SCH.SERV.FD.- LOS NIETOS                  325.34   .000000014            176.78             148.56   .000000008        
 PAGE     8                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  561.07  DEV.CTR.HDCPD.MINOR-LOS NIETOS            47,114.53   .000002070         25,347.25          21,767.28   .000001115        
  561.20  LOS NIETOS CHILDRENS CTR FUND             64,178.76   .000002820         34,525.06          29,653.70   .000001520        
  565.01  LOWELL JOINT SCHOOL DISTRICT           3,035,166.97   .000133360         80,369.30       2,954,797.67   .000151416        
  565.07  DEV.CTR.HDCPD.MINOR-LOWELL JOINT          56,480.22   .000002482          1,495.77          54,984.45   .000002818        
  577.01  MOUNTAIN VIEW SCHOOL DISTRICT          3,084,947.30   .000135547        657,754.29       2,427,193.01   .000124380        
  577.06  CO.SCH.SERV.FD.- MOUNTAIN VIEW           453,182.05   .000019912         96,631.38         356,550.67   .000018271        
  577.07  DEV.CTR.HDCPD.MINOR-MT. VIEW              54,979.25   .000002416         11,724.07          43,255.18   .000002217        
  577.20  MT.VIEW CHILDREN'S CENTER FUND           115,866.76   .000005091         24,707.75          91,159.01   .000004671        
  581.01  NEWHALL SCHOOL DISTRICT               13,825,498.02   .000607468        642,259.72      13,183,238.30   .000675565        
  581.06  CO.SCH.SERV.FD.- NEWHALL               1,342,299.53   .000058978         61,583.46       1,280,716.07   .000065629        
  581.07  DEV.CTR. HDCPD.MINOR-NEWHALL             147,979.96   .000006502          6,779.69         141,200.27   .000007236        
  593.01  PALMDALE SCHOOL DISTRICT               8,027,030.88   .000352693      3,841,288.87       4,185,742.01   .000214495        
  593.06  CO.SCH.SERV.FD.- PALMDALE              1,425,284.32   .000062624        681,858.07         743,426.25   .000038096        
  593.07  DEV CTR HDCPD MINOR PALMDALE             135,568.79   .000005957         64,672.51          70,896.28   .000003633        
  629.01  ROSEMEAD SCHOOL DISTRICT               3,647,073.36   .000160246        429,678.55       3,217,394.81   .000164873        
  629.06  CO.SCH.SERV.FD.- ROSEMEAD                414,783.30   .000018225         48,868.56         365,914.74   .000018751        
  629.07  DEV.CTR.HDCPD.MINOR-ROSEMEAD              49,764.85   .000002187          5,863.05          43,901.80   .000002250        
  645.01  SAUGUS UNION SCHOOL DISTRICT          16,169,109.27   .000710442         40,617.34      16,128,491.93   .000826493        
  645.06  CO.SCH.SERV.FD.- SAUGUS UNION          2,330,029.84   .000102377          5,851.04       2,324,178.80   .000119101        
  645.07  DEV.CTR.HDCPD.-SAUGUS UNION              266,864.34   .000011726            670.39         266,193.95   .000013641        
  657.01  SOUTH WHITTIER SCHOOL DISTRICT         4,763,024.21   .000209279      1,559,837.10       3,203,187.11   .000164145        
  657.06  CO.SCH.SERV.FD.- SOUTH WHITTIER              317.67   .000000014            104.78             212.89   .000000011        
  657.20  SO.WHITTIER CHILDREN'S CENTER F.          62,226.95   .000002734         20,383.98          41,842.97   .000002144        
  665.01  SULPHUR SPRINGS UNION SCHOOL DIS       9,910,239.29   .000435438               .00       9,910,239.29   .000507843        
  665.06  CO.SCH.SERV.FD.- SULPHUR SPRINGS         887,670.86   .000039003               .00         887,670.86   .000045488        
  665.07  DEV.CTR.HDCPD-MINOR-SULPHUR SPGS          98,525.56   .000004329               .00          98,525.56   .000005049        
  669.01  VALLE LINDO SCHOOL DISTRICT              651,536.48   .000028627        246,927.04         404,609.44   .000020734        
  669.06  CO.SCH.SERV.FD.- VALLE LINDO              86,172.67   .000003786         32,659.93          53,512.74   .000002742        
  669.07  DEV.CTR.HDCPD.MINOR-VALLE LINDO           10,556.17   .000000464          4,001.00           6,555.17   .000000336        
  689.01  WESTSIDE UNION SCHOOL DISTRICT         8,353,574.22   .000367041      1,516,895.48       6,836,678.74   .000350341        
  689.06  CO.SCH.SERV.FD.- WESTSIDE UNION        1,054,162.72   .000046318        195,960.58         858,202.14   .000043978        
  689.07  DEV CTR HDCPD MINOR WESTSIDE UN          109,070.09   .000004792         20,389.82          88,680.27   .000004544        
  695.01  WHITTIER CITY SCHOOL DISTRICT          8,465,477.22   .000371958      1,610,761.25       6,854,715.97   .000351265        
  695.06  CO.SCH.SERV.FD.- WHITTIER                    787.15   .000000035            149.16             637.99   .000000033        
  695.07  DEV.CTR.HDCPD.MINOR-WHITTIER               3,652.89   .000000161            701.22           2,951.67   .000000151        
  705.01  WILSONA SCHOOL DISTRICT                  981,174.31   .000043111               .00         981,174.31   .000050280        
  705.06  CO.SCH.SERV.FD.- WILSONA                  97,048.33   .000004264               .00          97,048.33   .000004973        
  705.07  DEV CTR HDCPD MINOR WILSONA                7,958.72   .000000350               .00           7,958.72   .000000408        
  710.01  SNOWLINE JOINT UNIFIED SCH DIST           78,506.51   .000003449               .00          78,506.51   .000004023        
  713.02  ALHAMBRA CITY HIGH SCHOOL DIST         6,175,212.59   .000271328        896,334.21       5,278,878.38   .000270512        
  713.06  CO.SCH.SERV.FD.- ALHAMBRA HIGH            22,228.10   .000000977          3,227.48          19,000.62   .000000974        
  713.07  ALHAMBRA HIGH-ELEM SCHOOL FUND         2,759,245.55   .000121236        400,507.32       2,358,738.23   .000120872        
  717.02  ANTELOPE VALLEY UNION HIGH SCH.       48,788,457.93   .002143678     21,406,646.13      27,381,811.80   .001403161        
  717.06  CO.SCH.SERV.FD.- ANTELOPE VALLEY         180,313.68   .000007923         78,664.96         101,648.72   .000005209        
  717.07  ANTELOPE VY.UN.HI.-ELEM SCH FD.       14,744,827.33   .000647861      6,835,004.49       7,909,822.84   .000405333        
  717.08  ANTELOPE VY.UN.HI.-K.P.S.-ELEM         9,137,985.16   .000401507      3,645,686.39       5,492,298.77   .000281449        
  725.02  CENTINELA VAL UNION HIGH SCH DIS      24,525,392.55   .001077602      3,414,821.19      21,110,571.36   .001081796        
  725.07  CENTINELA VY.HIGH-ELEM SCH. FUND      10,948,736.25   .000481068      1,524,469.22       9,424,267.03   .000482940        
  745.02  EL MONTE UNION HIGH SCHOOL DIST       23,591,509.43   .001036569      5,116,920.69      18,474,588.74   .000946717        
  745.06  CO.SCH.SERV.FD.- EL MONTE                 92,637.75   .000004070         20,093.18          72,544.57   .000003717        
 PAGE     9                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  745.07  EL MONTE HIGH-ELEM SCHOOL FUND        10,512,982.40   .000461922      2,280,249.83       8,232,732.57   .000421880        
  745.20  CHILDREN'S CTR FUND EL MONTE HI           83,406.74   .000003665         18,091.21          65,315.53   .000003347        
  753.02  FULLERTON UNION HIGH SCHOOL DIST       3,524,136.81   .000154844         93,311.07       3,430,825.74   .000175810        
  753.07  FULLERTON UN. HIGH-ELEM SCH. FD.       1,717,641.15   .000075470         45,479.21       1,672,161.94   .000085689        
  757.02  HART WILLIAM S UNION HIGH             55,199,303.65   .002425359        687,846.90      54,511,456.75   .002793399        
  757.06  CO.SCH.SERV.FD.- HART,WILLIAM S.         230,060.67   .000010108          2,867.38         227,193.29   .000011642        
  757.07  HART,WILLIAM S.-ELEM SCHOOL FUND      29,045,777.10   .001276220        361,923.60      28,683,853.50   .001469883        
  785.02  VICTOR VALLEY JOINT UNION H.S.D.          68,365.13   .000003004               .00          68,365.13   .000003503        
  785.06  CO.SCH.SERV.FD.- VICTOR VALLEY               392.31   .000000017               .00             392.31   .000000020        
  789.02  WHITTIER UNION HIGH SCHOOL DIST       38,467,912.03   .001690212     10,593,391.33      27,874,520.70   .001428409        
  789.07  WHITTIER HIGH-ELEM SCHOOL FUND        16,416,895.52   .000721329      4,520,964.06      11,895,931.46   .000609598        
  789.08  DEV CTR HDCPD MINOR WHITTIER              62,704.43   .000002755         17,274.02          45,430.41   .000002328        
  790.04  CERRITOS COMMUNITY COLLEGE DIST       17,989,012.14   .000790405      4,355,228.73      13,633,783.41   .000698653        
  791.04  CITRUS COMMUNITY COLLEGE DIST         10,295,604.36   .000452371      1,919,197.72       8,376,406.64   .000429243        
  791.20  CHILDREN'S CTR FUND CITRUS C C           268,524.72   .000011798         50,060.23         218,464.49   .000011195        
  792.04  ANTELOPE VY.JT. COMMUNITY COLL.       14,242,275.48   .000625780      5,944,056.90       8,298,218.58   .000425236        
  793.04  COMPTON COMMUNITY COLLEGE DIST.        7,495,726.78   .000329349      2,367,960.18       5,127,766.60   .000262769        
  793.20  CHILDREN'S CTR FUND COMPTON C C        2,394,115.71   .000105193        756,262.44       1,637,853.27   .000083931        
  797.04  EL CAMINO COMMUNITY COLLEGE DIST      53,646,527.61   .002357133      4,965,695.24      48,680,832.37   .002494613        
  800.04  GLENDALE COMMUNITY COLLEGE DIST       19,354,011.33   .000850381      2,935,292.02      16,418,719.31   .000841365        
  805.04  L.A.CITY COMMUNITY COLLEGE DIST      349,904,778.95   .015374192     39,031,770.33     310,873,008.62   .015930458        
  805.20  L.A.COMM.COLL.CHILDREN'S CTR FD        3,618,611.66   .000158995        403,544.95       3,215,066.71   .000164754        
  807.04  LONG BEACH COMMUNITY COLLEGE DI.      25,180,713.60   .001106396      7,252,181.61      17,928,531.99   .000918734        
  807.20  CHILDREC'S CTR FUND LG BCH C C           299,446.20   .000013157         86,241.89         213,204.31   .000010925        
  808.04  COAST JT COMMUNITY COLLEGE                   442.87   .000000019               .00             442.87   .000000023        
  809.04  MT.SAN ANTONIO COMMUNITY COLLEGE      39,270,420.56   .001725472      8,710,856.48      30,559,564.08   .001566002        
  809.20  MT SAN ANTONIO CHILDRENS CTR FD          378,932.71   .000016650         84,223.18         294,709.53   .000015102        
  810.04  SANTA MONICA COMMUNITY COLLEGE D      33,647,799.45   .001478424      8,822,126.36      24,825,673.09   .001272173        
  811.04  N.ORANGE CO.COMMUNITY COLLEGE D.       1,173,789.73   .000051574         30,650.30       1,143,139.43   .000058579        
  811.20  N.ORANGE CO C.C. CHILD CTR FUND           18,842.54   .000000828            492.19          18,350.35   .000000940        
  812.04  PASADENA AREA COMMUNITY COLLEGE       43,232,459.67   .001899557      3,042,067.42      40,190,392.25   .002059527        
  814.04  SANTA CLARITA COMMUNITY COLLEGE       25,344,577.30   .001113596        315,902.97      25,028,674.33   .001282576        
  815.04  VICTOR VY.JOINT COMMUNITY COLL.           27,527.25   .000001209               .00          27,527.25   .000001411        
  816.04  RIO HONDO COMMUNITY COLLEGE DIST      12,871,178.48   .000565537      3,063,720.14       9,807,458.34   .000502576        
  816.20  RIO HONDO CHILDRENS CTR FUND              23,446.81   .000001030          5,587.95          17,858.86   .000000915        
  817.03  ARCADIA UNIFIED SCHOOL DISTRICT       57,509,029.17   .002526844      3,193,399.15      54,315,630.02   .002783364        
  817.06  CO.SCH.SERV.FD.- ARCADIA               2,210,819.12   .000097139        122,764.52       2,088,054.60   .000107001        
  817.07  DEV.CTR.HDCPD.MINOR-ARCADIA              236,130.49   .000010375         13,111.88         223,018.61   .000011428        
  818.03  AZUSA UNIFIED SCHOOL DISTRICT         21,734,976.78   .000954996      7,086,301.00      14,648,675.78   .000750661        
  818.06  CO.SCH.SERV.FD.- AZUSA                   942,179.18   .000041398        307,184.28         634,994.90   .000032540        
  818.07  DEV.CTR.HDCPD.MINOR-AZUSA                109,877.11   .000004828         35,823.88          74,053.23   .000003795        
  819.03  A B C UNIFIED SCHOOL DISTRICT         39,347,965.65   .001728879     15,577,536.94      23,770,428.71   .001218098        
  819.06  CO.SCH.SERV.FD.- A B C UNIF.           1,379,904.86   .000060631        546,297.78         833,607.08   .000042718        
  819.20  ABC UNIFIED CHILDRENS CTR FUND           395,106.88   .000017360        156,420.98         238,685.90   .000012231        
  820.03  BALDWIN PARK UNIF SCH DIST            12,759,117.70   .000560613      3,348,820.17       9,410,297.53   .000482224        
  820.06  CO.SCH.SERV.FD.- BALDWIN PARK            592,276.76   .000026024        155,456.99         436,819.77   .000022385        
  820.07  DEV.CTR.HDCPD.MINOR-BALDWIN PARK          63,896.57   .000002808         16,772.46          47,124.11   .000002415        
  821.03  BASSETT UNIFIED SCHOOL DISTRICT        7,769,183.05   .000341364        112,026.10       7,657,156.95   .000392385        
  821.06  CO.SCH.SERV.FD.- BASSETT                 346,781.78   .000015237          5,000.50         341,781.28   .000017514        
  821.07  DEV.CTR.HDCPD.MINOR-BASSETT               43,606.84   .000001916            628.63          42,978.21   .000002202        
 PAGE    10                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  822.03  BELLFLOWER UNIFIED SCHOOL DIST        20,008,365.31   .000879132      1,572,830.49      18,435,534.82   .000944715        
  822.06  CO.SCH.SERV.FD.- BELLFLOWER              721,108.34   .000031684         56,685.98         664,422.36   .000034048        
  826.03  BEVERLY HILLS UNIFIED SCHOOL DIS      76,749,095.94   .003372219               .00      76,749,095.94   .003932951        
  826.06  CO.SCH.SERV.FD.- BEVERLY HILLS         5,023,721.36   .000220733               .00       5,023,721.36   .000257437        
  826.07  DEV.CTR.HDCPD.MINOR-BEVERLY HILL         541,334.04   .000023785               .00         541,334.04   .000027740        
  830.03  BONITA UNIFIED SCHOOL DISTRICT        23,285,087.11   .001023105      7,400,671.04      15,884,416.07   .000813985        
  830.06  CO.SCH.SERV.FD.- BONITA                  970,604.16   .000042647        307,678.16         662,926.00   .000033971        
  830.07  DEV.CTR.HDCPD.MINOR-BONITA               107,445.56   .000004721         34,238.72          73,206.84   .000003751        
  834.03  BURBANK UNIFIED SCHOOL DISTRICT       66,047,156.72   .002901994     15,848,445.28      50,198,711.44   .002572396        
  834.06  CO.SCH.SERV.FD.- BURBANK               3,438,777.25   .000151094        825,494.41       2,613,282.84   .000133916        
  834.20  BURBANK CHILDREN'S CENTER FUND           530,447.55   .000023307        127,194.84         403,252.71   .000020664        
  840.03  CHARTER OAK UNIF SCHOOL DIST          11,550,412.92   .000507505        280,762.61      11,269,650.31   .000577505        
  840.06  CO.SCH.SERV.FD.- CHARTER OAK             452,863.81   .000019898         11,007.50         441,856.31   .000022643        
  840.07  DEV.CTR.HDCPD.MINOR-CHARTER OAK           50,259.31   .000002208          1,222.18          49,037.13   .000002513        
  842.03  CLAREMONT UNIFIED SCHOOL DIST         17,447,829.45   .000766627      2,390,146.71      15,057,682.74   .000771620        
  842.06  CO.SCH.SERV.FD.- CLAREMONT               605,524.91   .000026606         82,960.01         522,564.90   .000026778        
  842.07  DEV.CTR.HDCPD.MINOR-CLAREMONT             66,679.66   .000002930          9,134.62          57,545.04   .000002949        
  845.03  COMPTON UNIFIED SCHOOL DIST           38,764,282.41   .001703233     10,877,069.11      27,887,213.30   .001429060        
  845.06  CO.SCH.SERV.FD.-COMPTON                1,270,259.08   .000055813        356,427.79         913,831.29   .000046829        
  845.07  DEV.CTR.HDCPD.MINOR-COMPTON              186,049.87   .000008175         52,232.08         133,817.79   .000006857        
  845.20  COMPTON CHILDREN'S CENTER FUND         1,213,854.64   .000053335        340,610.39         873,244.25   .000044749        
  847.03  COVINA-VALLEY UNIFIED SCHOOL DIS      25,595,345.54   .001124614      5,798,804.85      19,796,540.69   .001014459        
  847.06  CO.SCH.SERV.FD.- COVINA-VALLEY         1,121,373.04   .000049271        254,090.97         867,282.07   .000044443        
  847.07  DEV.CTR.HDCPD.MINOR-COVINA-VY.           126,285.43   .000005549         28,612.93          97,672.50   .000005005        
  847.20  COVINA-VALLEY CHILDREN'S CTR.FD.         123,494.04   .000005426         28,010.70          95,483.34   .000004893        
  850.03  CULVER CITY UNIFIED SCHOOL DIST       44,035,949.09   .001934861     25,079,865.14      18,956,083.95   .000971391        
  850.06  CO.SCH.SERV.FD.- CULVER CITY           1,419,386.28   .000062365        767,272.07         652,114.21   .000033417        
  850.07  DEV.CTR.HDCPD.MINOR-CULVER CITY          196,527.37   .000008635        113,433.27          83,094.10   .000004258        
  850.20  CULVER CITY CHILDREN'S CTR.FD.           185,518.67   .000008151        127,791.06          57,727.61   .000002958        
  853.03  DOWNEY UNIFIED SCHOOL DISTRICT        38,734,565.16   .001701928      3,456,448.25      35,278,116.91   .001807801        
  853.06  CO.SCH.SERV.FD.- DOWNEY                1,337,235.72   .000058756        119,326.46       1,217,909.26   .000062411        
  853.07  DEV CTR HDCPD MINOR-DOWNEY                93,685.38   .000004116          8,359.53          85,325.85   .000004372        
  855.03  DUARTE UNIFIED SCHOOL DISTRICT        12,542,344.55   .000551088      2,263,958.04      10,278,386.51   .000526708        
  855.06  CO.SCH.SERV.FD.- DUARTE                  489,363.20   .000021502         88,331.13         401,032.07   .000020551        
  855.07  DEV.CTR.HDCPD.MINOR-DUARTE                52,884.05   .000002324          9,549.44          43,334.61   .000002221        
  859.03  EL SEGUNDO UNIFIED SCHOOL DIST        10,391,303.63   .000456575               .00      10,391,303.63   .000532495        
  859.06  CO.SCH.SERV.FD.- EL SEGUNDO            1,089,165.96   .000047856               .00       1,089,165.96   .000055814        
  859.07  DEV CTR HDCPD MINOR EL SEGUNDO           109,612.29   .000004816               .00         109,612.29   .000005617        
  867.03  GLENDALE UNIFIED SCHOOL DISTRICT     100,896,944.38   .004433232     15,316,139.89      85,580,804.49   .004385525        
  867.06  CO.SCH.SERV.FD.- GLENDALE              1,191,690.94   .000052361        180,899.66       1,010,791.28   .000051797        
  867.07  DEV.CTR.HDCPD.MINOR-GLENDALE             751,865.48   .000033036        114,134.23         637,731.25   .000032680        
  867.20  GLENDALE UNIF CHILDRENS CTR FD           458,063.04   .000020126         69,535.19         388,527.85   .000019910        
  868.03  GLENDORA UNIFIED SCHOOL DISTRICT      16,204,457.86   .000711995        763,170.67      15,441,287.19   .000791277        
  868.06  CO.SCH.SERV.FD.- GLENDORA                688,979.35   .000030273         32,443.76         656,535.59   .000033644        
  868.07  DEV.CTR.HDCPD.MINOR-GLENDORA              76,194.54   .000003348          3,586.86          72,607.68   .000003721        
  870.03  HACIENDA-LA PUENTE UNIF. SCH.DIS      35,262,540.29   .001549373      7,661,809.01      27,600,731.28   .001414379        
  870.06  CO.SCH.SER.FD.HACIENDA-LA PUENTE       1,518,769.80   .000066732        324,266.65       1,194,503.15   .000061211        
  870.07  DEV.CTR.HDCPD.MINOR-HACI-LA PUTE         173,903.48   .000007641         37,886.62         136,016.86   .000006970        
  875.03  INGLEWOOD UNIFIED SCHOOL DIST         52,387,263.43   .002301803     24,429,729.52      27,957,533.91   .001432663        
  875.06  CO.SCH.SERV.FD.- INGLEWOOD             1,877,403.52   .000082490        875,496.31       1,001,907.21   .000051342        
 PAGE    11                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  875.07  DEV CTR HDCPD MINOR-INGLEWOOD            193,677.50   .000008510         90,318.82         103,358.68   .000005297        
  875.20  INGLEWOOD UNIF.CHILDREN'S CTR.FD         167,221.19   .000007347         77,984.57          89,236.62   .000004573        
  880.03  LA CANADA UNIFIED SCHOOL DIST         24,509,282.30   .001076894               .00      24,509,282.30   .001255960        
  880.06  CO.SCH.SERV.FD.- LA CANADA               956,685.98   .000042035               .00         956,685.98   .000049025        
  880.07  DEV CTR HDCPD MINOR LA CANADA             28,907.27   .000001270               .00          28,907.27   .000001481        
  881.03  LAS VIRGENES UNIFIED SCHOOL DIST      64,721,159.01   .002843732      2,191,618.39      62,529,540.62   .003204280        
  881.06  CO.SCH.SERV.FD.- LAS VIRGENES          2,426,868.84   .000106632         82,296.51       2,344,572.33   .000120146        
  883.03  LONG BEACH UNIFIED SCHOOL DIST       167,117,771.62   .007342857     48,125,114.95     118,992,656.67   .006097691        
  883.06  CO.SCH.SERV.FD.- LONG BEACH            6,078,369.67   .000267073      1,750,416.95       4,327,952.72   .000221783        
  883.07  DEV CTR HDCPD MINORS LONG BEACH          876,663.82   .000038519        252,457.84         624,205.98   .000031987        
  883.20  LONG BEACH CHILDREN'S CENTER FD        3,499,693.85   .000153770      1,007,820.38       2,491,873.47   .000127694        
  884.03  LOS ALAMITOS JT UNIFIED SCHOOL             3,086.67   .000000136               .00           3,086.67   .000000158        
  887.03  LOS ANGELES UNIFIED SCHOOL DIST    2,037,616,895.52   .089529255    211,887,086.43   1,825,729,809.09   .093558176        
  887.06  CO.SCH.SERV.FD.- LOS ANGELES             113,558.25   .000004990         11,801.39         101,756.86   .000005214        
  887.07  DEV. CTR. HDCPD MINOR-L A UNIF.       11,492,736.48   .000504970      1,195,117.12      10,297,619.36   .000527694        
  887.20  LOS ANGELES CHILDRENS CENTER FD       33,446,132.32   .001469563      3,476,711.01      29,969,421.31   .001535761        
  891.03  LYNWOOD UNIFIED SCHOOL DISTRICT       10,588,646.37   .000465246      3,315,958.16       7,272,688.21   .000372684        
  891.06  CO.SCH.SERV.FD.- LYNWOOD                 477,473.32   .000020979        149,531.30         327,942.02   .000016805        
  891.07  DEV.CTR.HDCPD.MINOR-LYNWOOD               52,710.10   .000002316         16,507.14          36,202.96   .000001855        
  891.20  LYNWOOD CHILDREN'S CENTER FUND           109,400.10   .000004807         34,260.89          75,139.21   .000003850        
  892.03  MANHATTAN BEACH UNIFIED SCH DIST      46,788,480.38   .002055802               .00      46,788,480.38   .002397641        
  892.06  CO SCH SERV FD - MANHATTAN BEACH       2,472,557.16   .000108640               .00       2,472,557.16   .000126704        
  892.07  DEV CTR HDCPD MINOR MANHA-BCH         12,375,347.15   .000543751               .00      12,375,347.15   .000634166        
  892.20  M BEACH CHILDREN CENTER FUND             535,201.65   .000023516               .00         535,201.65   .000027426        
  895.03  MONROVIA UNIFIED SCHOOL DISTRICT      20,333,595.92   .000893422      3,694,688.10      16,638,907.82   .000852649        
  895.06  CO.SCH.SERV.FD.- MONROVIA                870,875.46   .000038265        158,241.56         712,633.90   .000036518        
  895.07  DEV.CTR.HDCPD.MINOR-MONROVIA              95,785.60   .000004209         17,414.10          78,371.50   .000004016        
  895.20  MONROVIA UNIF. CHILDRENS CTR FD           85,617.24   .000003762         15,565.99          70,051.25   .000003590        
  899.03  MONTEBELLO UNIFIED SCHOOL DIST        56,180,447.13   .002468469     20,640,021.19      35,540,425.94   .001821243        
  899.06  CO.SCH.SERV.FD.- MONTEBELLO            2,006,094.50   .000088144        737,014.12       1,269,080.38   .000065033        
  899.07  DEV CTR HDCPD MINOR-MONTEBELLO            93,512.87   .000004109         34,360.48          59,152.39   .000003031        
  903.03  NORWALK-LA MIRADA UNIF SCH. DIST      38,277,905.99   .001681863     10,862,605.76      27,415,300.23   .001404877        
  903.06  CO.SCH.SERV.FD.NORWALK-LA MIRADA       1,328,918.64   .000058390        377,125.01         951,793.63   .000048774        
  905.03  PALOS VERDES PENINSULA UNI.SCH.D      71,086,863.32   .003123430        293,417.69      70,793,445.63   .003627758        
  905.06  CO.SCH.SERV.FD.- PALOS VERDES          2,917,242.90   .000128178         12,042.62       2,905,200.28   .000148875        
  905.07  DEV CTR HDCPD M PALOS VERDES             316,033.52   .000013886          1,304.43         314,729.09   .000016128        
  907.03  PARAMOUNT UNIFIED SCHOOL DIST         18,617,730.85   .000818030      7,468,770.62      11,148,960.23   .000571320        
  907.06  CO.SCH.SERV.FD.- PARAMOUNT             1,005,911.14   .000044198        403,480.39         602,430.75   .000030871        
  907.07  DEV.CTR.HDCPD.MINOR-PARAMOUNT            124,179.19   .000005456         49,888.08          74,291.11   .000003807        
  909.03  PASADENA UNIFIED SCHOOL DISTRICT     116,978,489.75   .005139826     12,346,515.77     104,631,973.98   .005361788        
  909.06  CO.SCH.SERV.FD.- PASADENA                196,892.71   .000008651         20,780.58         176,112.13   .000009025        
  909.07  DEV.CTR.HDCPD.MINOR-PASADENA             869,295.11   .000038195         91,751.48         777,543.63   .000039845        
  909.20  PASADENA CHILDREN'S CENTER FUND          208,455.50   .000009159         22,001.73         186,453.77   .000009555        
  912.03  EL RANCHO UNIF./CONS/ SCH. DIST.      15,508,929.91   .000681435               .00      15,508,929.91   .000794744        
  912.06  CO.SCH.SERV.FD.- EL RANCHO                   572.52   .000000025               .00             572.52   .000000029        
  912.07  DEV.CTR.HDCPD.MINOR-EL RANCHO            104,936.59   .000004611               .00         104,936.59   .000005377        
  912.20  EL RANCHO UNIF. CHILDRENS CTR FD          58,067.49   .000002551               .00          58,067.49   .000002976        
  915.03  POMONA UNIFIED SCHOOL DISTRICT        39,370,840.48   .001729885     12,998,147.93      26,372,692.55   .001351449        
  915.06  CO.SCH.SERV.FD.- POMONA                1,844,185.05   .000081030        608,861.66       1,235,323.39   .000063303        
  915.07  DEV.CTR.HDCPD.MINOR-POMONA               213,275.19   .000009371         70,410.81         142,864.38   .000007321        
 PAGE    12                                                                                                                         
                                                                                                                                    
 AUDITOR AF91            APPORTIONMENT FACTOR FILE                              PREPARED 09/30/2026         FY 2026 - 2027          
                                                                                                                                    
 AGENCY                                                              GROSS          COMBINED            NET OF         NET          
 ACCT NO  AGENCY NAME                               GROSS PTR        RATIO            LOSS             LOSS PTR        RATIO        
 -------  -----------                               ---------        -----          --------          ---------        -----        
  915.20  POMONA CHILDREN'S CENTER FUND          1,006,092.46   .000044206        332,165.78         673,926.68   .000034535        
  916.03  REDONDO BEACH UNIFIED SCH DIST        39,821,916.15   .001749704        687,832.71      39,134,083.44   .002005397        
  916.06  CO SCH SERV FD REDONDO BEACH           2,130,546.97   .000093612         44,126.99       2,086,419.98   .000106917        
  916.07  DEV CTR HDCPD MINOR REDO-BCH          17,203,333.17   .000755884        243,119.90      16,960,213.27   .000869114        
  918.03  ROWLAND UNIFIED SCHOOL DISTRICT       30,628,984.87   .001345783      7,263,741.76      23,365,243.11   .001197335        
  918.06  CO.SCH.SERV.FD.-ROWLAND                1,502,103.49   .000066000        356,354.08       1,145,749.41   .000058713        
  918.07  DEV.CTR.HDCPD.MINOR-ROWLAND              168,100.05   .000007386         39,877.78         128,222.27   .000006571        
  920.03  SAN GABRIEL UNIFIED SCHOOL DIST       15,082,339.67   .000662691        158,012.40      14,924,327.27   .000764786        
  920.06  CO.SCH.SERV.FD.-SAN GABRIEL              485,866.66   .000021348          8,406.55         477,460.11   .000024467        
  920.07  DEV.CTR.HDCPD.MINOR-SAN GABRIEL        1,717,645.08   .000075470         42,052.82       1,675,592.26   .000085864        
  923.03  SAN MARINO UNIFIED SCHOOL DIST        18,785,523.72   .000825402               .00      18,785,523.72   .000962650        
  923.06  CO.SCH.SERV.FD.- SAN MARINO              777,020.11   .000034141               .00         777,020.11   .000039818        
  923.07  DEV.CTR.HDCPD.MINOR-SAN MARINO            81,107.97   .000003564               .00          81,107.97   .000004156        
  931.03  SANTA MONIC-MALIBU UNIF SCH DIST     136,432,054.04   .005994581     35,692,947.78     100,739,106.26   .005162301        
  931.06  CO. SCH. SERV. FD.-SNTA MON-MLBU         356,705.20   .000015673         93,521.50         263,183.70   .000013487        
  931.07  DEV CTR HDCPD MINOR-STA MON-MLBU         476,222.19   .000020924        124,422.63         351,799.56   .000018028        
  931.20  SNTA MON-MLBU=CHILDRENS CTR. FD.         813,545.10   .000035746        212,019.75         601,525.35   .000030825        
  935.03  ACTON-AGUA DULCE UNIF SD               5,359,844.11   .000235502               .00       5,359,844.11   .000274661        
  935.06  CO.SCH.SERV.FD.-ACTON-AGUA DULCE         215,293.89   .000009460               .00         215,293.89   .000011033        
  935.07  DEV CTR HDCPD MINOR ACTON-AGUA           618,859.29   .000027192               .00         618,859.29   .000031713        
  936.03  ALHAMBRA UNIFIED SCHOOL DIST          31,833,995.37   .001398729      2,602,903.02      29,231,092.35   .001497926        
  936.06  CO SCHOOL SERVICE FUND                 1,671,908.26   .000073461        142,269.32       1,529,638.94   .000078385        
  936.07  DEV CTR HDC MINOR                      9,084,528.01   .000399158        724,448.10       8,360,079.91   .000428406        
  936.20  ALHAMBRA CHILDREN'S CTR FUND             978,798.54   .000043007         83,529.98         895,268.56   .000045877        
  939.03  SOUTH PASADENA UNIFIED SCHOOL         12,906,828.50   .000567103        195,211.61      12,711,616.89   .000651397        
  939.06  CO.SCH.SERV.FD.- SOUTH PASADENA          627,618.38   .000027576          9,492.60         618,125.78   .000031675        
  939.07  DEV.CTR.HDCPD.MINOR-SO. PASADENA          66,365.19   .000002916          1,003.76          65,361.43   .000003349        
  947.03  TEMPLE CITY UNIFIED SCHOOL DIST       13,233,299.78   .000581448        218,763.77      13,014,536.01   .000666920        
  947.06  CO.SCH.SERV.FD.- TEMPLE CITY             633,772.39   .000027847         11,638.58         622,133.81   .000031881        
  947.07  DEV.CTR.HDCPD.MINOR-TEMPLE CITY          396,724.04   .000017431         58,220.78         338,503.26   .000017346        
  955.03  TORRANCE UNIFIED SCHOOL DISTRICT      89,387,107.88   .003927510      2,535,881.86      86,851,226.02   .004450627        
  955.06  CO.SCH.SERV.FD.- TORRANCE              3,369,822.72   .000148064         95,601.04       3,274,221.68   .000167785        
  955.07  DEV CTR HDCPD MINOR-TORRANCE             403,204.99   .000017716         11,438.59         391,766.40   .000020076        
  980.03  WALNUT VALLEY UNIF. SCHOOL DIST.      31,571,687.28   .001387204      1,149,420.27      30,422,267.01   .001558967        
  980.06  CO.SCH.SERV.FD.-WALNUT VALLEY          1,259,914.31   .000055358         45,680.53       1,214,233.78   .000062223        
  980.07  DEV.CTR.HDCPD.MINOR-WALNUT VY.           155,247.99   .000006821          5,016.13         150,231.86   .000007699        
  985.03  WEST COVINA UNIF. SCHOOL DIST         17,528,678.32   .000770179      4,999,004.04      12,529,674.28   .000642074        
  985.06  CO.SCH.SERV.FD.- WEST COVINA             740,204.68   .000032523        211,100.83         529,103.85   .000027114        
  985.07  DEV.CTR.HDCPD.MINOR-WEST COVINA           82,240.74   .000003614         23,450.28          58,790.46   .000003013        
  986.03  WISEBURN UNIFIED SCHOOL DISTRICT      20,285,300.30   .000891300      2,983,314.73      17,301,985.57   .000886627        
  986.06  CO SCH SERV FD-WISEBURN-USD            1,605,995.45   .000070565        149,553.86       1,456,441.59   .000074634        
  986.07  DEV CTR HDCPD MINOR-WISEBURN-USD         216,291.84   .000009503         21,578.94         194,712.90   .000009978        
                                                                                                                                    
 TOTAL                                      22,759,229,820.13  1.000000000  3,244,849,781.54  19,514,380,038.59  1.000000000        
