Existing law establishes a public school financing system that requires state funding for county superintendents of schools, school districts, and charter schools to be calculated pursuant to a local control funding formula, as specified. Existing law requires the local control funding formula, in part, to be based on average daily attendance, as defined. Existing law requires the Superintendent of Public Instruction to decrease a school district’s reported average daily attendance in specified situations where a school district exceeds specified class enrollment levels, as provided.