May 9, 2008
Dear County Superintendents of Schools, Auditors, and Treasurers:
FINAL ADJUSTMENT TO SCHOOL DISTRICT REVENUE LIMIT APPORTIONMENT
FOR STUDENT ATTENDANCE IN STATE SPECIAL SCHOOLS
FISCAL YEAR 2006-07
Statute requires the school district of residence of the parent or guardian of any residential student attending a State Special School to pay ten percent of the excess annual cost of education for that student (California Education Code Section 59300). Item 6110-006-0001 of the Budget Act of 2006 (Chapter 47, Statutes of 2006) also requires that payment shall be made by transferring funds from the district’s principal apportionment revenue limit to the State Special Schools’ account (Item 6110-006-0001). The transfer is separate from the First and Second Principal Apportionment certifications.
The transfers or “adjustments” reflect final excess costs incurred in fiscal year 2006-07 less amounts transferred previously at the 2006-07 First and Second Principal Apportionment certifications. These adjustments will be reflected in the May 2008 warrants.
Please advise your school districts of these adjustments to their revenue limit apportionment. The positive entries reflect charges/reductions to the district’s warrant. Negative entries indicate revenue to the district to compensate for excess withholds. To view these adjustments, please visit the California Department of Education Categorical Programs Web site at http://www.cde.ca.gov/fg/aa/ca/statespecialschool.asp.
For standardized account code structure coding, use Resource Code 0000, Unrestricted Resources, and Revenue Object Code 7130, State Special Schools.
If you have any questions regarding the adjustments, please contact AnneMarie Zach, Office Technician, State Special Schools & Services Division, at 916-327-3850 or by e-mail at azach@cde.ca.gov. For questions regarding this apportionment, please contact Nancy Cook, Fiscal Analyst at the Categorical Allocations and Audit Resolution Office, at 916-324-4549 or by e-mail at ncook@cde.ca.gov.
Sincerely,
Scott Hannan, Director
School Fiscal Services Division
1430 N Street
Sacramento, CA 95814