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Ltr1-14: Lottery Revenue Projections

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

July 3, 2014

Dear County Superintendent of Schools:

2013–14 Fourth Quarter Accrual
2014–15 Lottery Revenue Projections

The following lottery accrual and revenue projections are offered for your information as you prepare year end statements and update your budgets.

2013–14 Fourth Quarter Accrual

The California Department of Education (CDE) is revising its projection of lottery revenues for 2013–14 to reflect the California State Lottery Commission’s (SLC) updated lottery sales projection from $5.1 billion to $5.0 billion which the SLC expects would provide $1.3 billion for education. Based on these revisions, the CDE estimates that the lottery revenues will decrease from $157 per unit of average daily attendance (ADA) to $156 per ADA (from $126 to $125 for unrestricted revenues and $31 for Proposition 20 revenues). As of June 26, 2014, the total amount apportioned through the third quarter is $109.90 per ADA in unrestricted revenues and $14.12 per ADA in Proposition 20 revenues. As such, the CDE recommends that local educational agencies (LEAs) accrue fourth quarter revenues at $15.25 per ADA for the unrestricted lottery apportionment and $16.25 per ADA for the Proposition 20 apportionment.

Please note that if funds are owed to the state for prior year ADA adjustments, these amounts will be offset against the apportionment and should be taken into consideration when booking the fourth quarter accrual. Amounts due are listed under the Accounts Receivable Balance column and are broken down by non-Proposition 20 and Proposition 20. The third quarter State Controller’s Office (SCO) Master Register on the SCO’s Web site at provides information on amounts due.
2014–15 Lottery Revenue Projections

The SLC is projecting total sales of $5.4 billion for 2014–15 and estimates that this level of sales would result in $1.3 billion for education. Based on these projections, the CDE estimates that the lottery will provide $162 per ADA ($128 per ADA in unrestricted lottery revenues and $34 per ADA in Proposition 20 revenues) for 2014–15. We will monitor actual sales each quarter and advise you of any changes to the projection.

The CDE requests that county superintendents of schools inform LEAs immediately of this information. If you have any questions regarding this letter, please contact Stel Cordano, Fiscal Consultant, Office of Principal Apportionment and Special Education by phone at 916-327-0378 or by e-mail at


Peter Foggiato, Director
School Fiscal Services Division

Last Reviewed: Tuesday, November 24, 2015

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