Incentive funding for the Language Arts Enrichment Program in Grades 1 to 3, inclusive, shall be apportioned in accordance with this section. (a) Enrollment in grades 1 to 3, inclusive, used to calculate district apportionments shall be certified as of October 1 of the prior fiscal year. This enrollment figure shall equal total enrollment minus the number of special education pupils enrolled in special day classes on a full-time basis. (b) Funds apportioned pursuant to this section shall not become part of a district`s revenue limit, and shall be identified as a separate item of expenditure on financial reports filed by school districts with the state pursuant to statute or regulation.
