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finltr-11: State Special Schools

California Department of Education
Official Letter
California Department of Education
Official Letter
October 19, 2012

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 10 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 2011 (Chapter 33, Statutes of 2011) 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 transfer is separate from the First and Second Principal Apportionment certifications.

Accordingly, enclosed is the schedule of transfers or “adjustments” reflecting the difference between 10 percent of the final excess costs incurred in fiscal year 2011–12 and the amounts previously transferred at the 2011–12 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.

County superintendents will be notified by e-mail, addressed to the county’s CDEfisc e-mail address, regarding these adjustments. 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, Associate Governmental Program Analyst, Categorical Programs Unit, by phone at 916-319-0323 or by e-mail at


Scott Hannan, Director
School Fiscal Services Division

Last Reviewed: Monday, October 20, 2014

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