Skip to main content
California Department of Education Logo

State Special Schools

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

January 10, 2011

Dear County Superintendents of Schools:


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 2010 (Chapter 712, Statutes of 2010) requires the State Controller Office (SCO) 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 amount withheld will be shown as a separate item in the remittance advice for the principal apportionment payment.

Accordingly, enclosed is the schedule of transfers or “adjustments” for projected excess costs for fiscal year 2010-11 reported by the CDE to the SCO. These adjustments will be deducted by the SCO from the January 2011 principal apportionment payments. CDE will authorize the final adjustments in fiscal year 2011-12 once actual excess costs for fiscal year 2010-11 are known.

Beginning in fiscal year 2010-11, apportionment related 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 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 requested that the e-mail be forwarded to all school districts and charter schools in the county.

For standardized account code structure 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, by phone at 916-327-3850 or by e-mail at General questions regarding this notice may be directed to Shannon Reel, Staff Services Analyst, Categorical Programs Unit, by phone at 916-319-0323 or by e-mail at


Scott Hannan, Director
School Fiscal Services Division

Last Reviewed: Tuesday, April 21, 2015

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: ECPMH (added 13-Oct-2015)
    2014-15 Necessary Small SELPAs' Extraordinary Cost Pool for Mental Health Services (ECPMH) Letter.
  • Ltr-14: Nonpublic Schools (added 13-Oct-2015)
    2014-15 Nonpublic School Extraordinary Cost Pool Letter.
  • AB 104 SEC. 58. (Chapter 13, Statutes of 2015) (added 02-Oct-2015)
    Language from education trailer bill, Assembly Bill 104, Section 58 (Chapter 13, Statutes of 2015) of the Budget Act of 2015.
  • Educator Effectiveness FAQs (added 02-Oct-2015)
    Questions and answers regarding Educator Effectiveness.