Skip to main content
California Department of Education Logo

Ltr2-09: State Special Schools

California Department of Education
Official Letter
California Department of Education
Official Letter

October 28, 2010

Dear County Superintendents of Schools:


Statute requires the school district of residence of the parent or guardian of any resident 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 2009 (Chapter 1, Statutes of 2009, Third Extraordinary Session, as amended by Chapter 1, Statutes of 2009, Fourth Extraordinary Session) requires the State Controller's Office to withhold the amount due from each school district, as reported by the California Department of Education (CDE), from the district’s principal apportionment, and transfer that amount to the State Special Schools’ account (6110-006-0001). The transfer is separate from the first and Second Principal Apportionment certifications.

The payment, or “transfer” amount, shown on the attached exhibits reflects the difference between ten percent of the final excess costs incurred in fiscal year 2009-10 and the amounts previously transferred at the 2009-10 First and Second Principal Apportionment certifications. Positive entries show reductions to the district’s principal apportionment payment; negative entries show an increase, to compensate for previous transfers that now exceed the final amount.

Beginning in fiscal year 2010-11, excess costs withholding notification letters from the CDE’s School Fiscal Services Division are no longer being mailed to the county superintendents of schools. Instead, county superintendents will be notified of the transfers by e-mail. Accordingly, the CDE has sent an e-mail to each county superintendent, addressed to the county’s CDEfisc e-mail address, to inform him or her of this adjustment. The e-mail includes a link to the CDE Categorical Programs Web page at where these adjustments are posted. The CDE requests that the e-mail be forwarded to all school districts in the county. The current transfers will be reflected in the October 2010 principal apportionment payment.

For standardized account code structure (SACS) coding, use Resource Code 0000, Unrestricted Resources, and Expenditure Object Code 7130, State Special Schools.

If you have any questions regarding the adjustments, please contact AnneMarie Rouse, Office Technician, State Special Schools & Services Division, at 916-327-3850 or by e-mail at For questions regarding this notice, please contact Shannon Reel, Staff Services Analyst, Categorical Allocations & Audit Resolution Office, at 916-319-0323 or by e-mail at


Scott Hannan, Director
School Fiscal Services Division

Last Reviewed: Monday, October 27, 2014

Share this Page

Recently Posted in Allocations & Apportionments

  • Form J-13A (added 22-Oct-2015)
    Information regarding submission of the Form J-13A, Request for Allowance of Attendance Because of Emergency Conditions.
  • Ltr-14: Nonpublic Schools (added 13-Oct-2015)
    2014-15 Nonpublic School Extraordinary Cost Pool Letter.
  • Ltr-14: ECPMH (added 13-Oct-2015)
    2014-15 Necessary Small SELPAs' Extraordinary Cost Pool for Mental Health Services (ECPMH) Letter.