Dear County Auditors:
2007-08 ADVANCE APPORTIONMENT AVERAGE DAILY
ATTENDANCE FOR ALLOCATION OF SUPPLEMENTAL TAXES
(SECTION 75.70 OF THE REVENUE AND TAXATION CODE)
Section 75.70 of the Revenue and Taxation Code authorizes each county auditor to make allocations of taxes generated by increased assessments, called supplemental taxes, using average daily attendance (ADA). Enclosed for that purpose is the ADA certified by the State Superintendent of Public Instruction for the 2007-08 Advance Apportionment. For your convenience, this ADA listing is also posted on the California Department of Education’s Web site at http://www.cde.ca.gov/fg/aa/pa under the heading Other Fiscal Information.
Please note that pursuant to Section 75.70, for purposes of allocating supplemental taxes in 2007-08, the ADA is deemed to be zero for any district that received $2,400 or $120 per ADA, whichever is greater, in the prior fiscal year.
If you have any questions regarding the enclosed ADA, please contact
Cindy S. Chan, Administrator, Charter Schools Fiscal Office, at (916) 324-4541 or by e-mail at firstname.lastname@example.org [Note, the preceding contact is no longer valid and has been replaced by Elizabeth Dearstyne, Administrator, Office of Principal Apportionment and Special Education, by phone at
916-324-4541, or by e-mail at email@example.com] .
Scott Hannan, Director
School Fiscal Services Division
cc: County Superintendents of Schools
County Chief Business Officials