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Advance Apportionment ADA Letter, FY 2013-14

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

July 30, 2013

Dear County Auditors:


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 2013–14 Advance Apportionment. For your convenience, this ADA listing is also posted on the California Department of Education Principal Apportionment, Fiscal Year 2013–14 Web page at under the Other Fiscal Information heading.

Pursuant to Section 75.70, the ADA is deemed to be zero for purposes of allocating supplemental taxes in 2013–14 for the following school districts:

  1. In the case of multicounty school districts for the portions of the school districts located other than in the county of control.

  2. Any district deemed to be an excess tax school entity pursuant to Revenue and Taxation Code Section 95 in the prior fiscal year. For the 2012–13 Fiscal Year, Section 95 defines an excess tax school entity as a district for which the apportionment of state funds pursuant to Education Code Section 42238 (revenue limits) is zero. The ADA listing identifies these school districts as basic aid in the comment column of the enclosure. Note, Assembly Bill 2662 (Chapter 589, Statutes of 2012) modified this criteria for supplemental tax allocations commencing with the 2013–14 fiscal year. Before this change in law, any district that received less than $2,400 or $120 per ADA in the prior fiscal year was deemed to have zero ADA for allocating supplemental taxes.

If you have any questions regarding the enclosed ADA, please contact Judy Gonzalez, Analyst, Office of Principal Apportionment and Special Education, by phone at 916-324-4557 or by e-mail at, or Nancy Cook, Manager, Office of Principal Apportionment and Special Education, by phone at 916-327-5946 or by e-mail at [Note, the preceding contact is no longer valid.]



Elizabeth Dearstyne, Administrator
Office of Principal Apportionment and Special Education


Last Reviewed: Wednesday, December 3, 2014

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