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Letter Head: Jack O'Connell, State Superintendent of Public Instruction, Phone number 916-319-0800

February 16, 2007

Attachment to letter: Principal Apportionment Accounting Guidance (Dated 16-Feb-2007)

PRINCIPAL APPORTIONMENT CODING CHANGES FOR FISCAL YEAR 2007–08
Revenue Limit
County office of education (COE): NOTE: Offsetting cash entries are assumed


Description		 Current standardized account code structure (SACS) Coding
New SACS Coding

Apprenticeship Funding

COEs transfer to either Regional Occupational Centers/Programs (ROC/P) or Adult Education, depending on where the apprentice program is operated.

Cr 01-0000-0-0000-0000-8011
Dr 01-0000-0-0000-0000-8091

Cr 01-6350-0-0000-0000-8091
or
Cr 11-6390-0-0000-0000-8091

No longer applicable


Cr 01-6350-0-0000-0000-8311
or
Cr 11-6390-0-0000-0000-8311

Community Day School Additional Funding

(Funding based on average daily attendance (ADA) will still be transferred using Object 8091, because it is still included in the RL calculation.)

Cr 01-0000-0-0000-0000-8011
Dr 01-0000-0-0000-0000-8091

Cr 01-2430-0-0000-0000-8091

No longer applicable


Cr 01-2430-0-0000-0000-8311

Adult Education (Education Code 52616.21)

Cr 01-0000-0-0000-0000-8011
Dr 01-0000-0-0000-0000-8091

Cr 11-6390-0-0000-0000-8091

No longer applicable

Cr 11-6390-0-0000-0000-8311
  • Core Academic Program (Supplemental K–12)
  • California High School Exit Examination (CAHSEE) (Supplemental 7–12)
Cr 01-0000-0-0000-0000-8011
Cr 01-0000-0-0000-0000-8311
District:


Description		 Current standardized account code structure (SACS) Coding
New SACS Coding
  • Core Academic Program (Supplemental K–12)
  • CAHSEE (Supplemental 7–12)
  • Retained/Recommended) (Supplemental 2–9)
  • Low (Standardized Testing and Reporting Program) STAR/Retention Risk (Supplemental 2–6)
Cr 01-0000-0-0000-0000-8011
Cr 01-0000-0-0000-0000-8311

Apprenticeship Funding

Districts transfer to either ROC/P or Adult Education, depending on where the apprentice program is operated.

Cr 01-0000-0-0000-0000-8011
Dr 01-0000-0-0000-0000-8091

Cr 01-6350-0-0000-0000-8091
or
Cr 11-6390-0-0000-0000-8091

No longer applicable


Cr 01-6350-0-0000-0000-8311
or
Cr 11-6390-0-0000-0000-8311

Community Day School Additional Funding

(Funding based on ADA will still be transferred using Object 8091, because it is still included in the RL calculation.)

Cr 01-0000-0-0000-0000-8011
Dr 01-0000-0-0000-0000-8091

Cr 01-2430-0-0000-0000-8091

No longer applicable


Cr 01-2430-0-0000-0000-8311
Adult Education
Cr 11-6390-0-0000-0000-8011
Cr 11-6390-0-0000-0000-8311
Transfers to Charter Schools in Lieu of Property Taxes


Description		 Current standardized account code structure (SACS) Coding
New SACS Coding
The sponsoring local educational agency (LEA) records its property tax receipts at gross.
Cr 01-0000-0-0000-0000-8041
No change
The sponsoring LEA transfers in lieu of property taxes to the charter school.
Dr 01-0000-0-0000-0000-7280
Dr 01-0000-0-0000-0000-8096
The charter school receives in lieu of property taxes from the sponsoring LEA.
Cr 09-0000-0-0000-0000-8780
Cr 09-0000-0-0000-0000-8096
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