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Ltr2-08: Arts and Music Block Grant

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

June 30, 2009

Dear County Superintendents of Schools, Auditors, and Treasurers:


This apportionment, in the amount of $37,998,248, is made from funds provided in Item 6110-265-0001, Arts and Music Block Grant, of the Budget Act of 2008, Chapters 268 and 269, Statutes of 2008, as amended by Senate Bill 4 of the 2009-10 Third Extraordinary Session, Chapter 12, Statutes of 2009 (SBX3 4).

This apportionment provides 100 percent of the entitlement for each local educational agency less funds previously apportioned. The entitlements were calculated by first determining an amount equal to a rate of $17.00 per pupil as reported in the October 2008 California Basic Educational Data System enrollment collection for kindergarten and grades one through twelve, with minimum funding of $2,228 for school sites with 20 or fewer students and $3,564 for school sites with more than 20 students. The entitlement amount for each LEA was then proportionately reduced based on the budget item reduction pursuant to SBX3 4.

County superintendents are requested to immediately inform recipients of this apportionment. Warrants will be mailed to each county treasurer approximately four weeks from the date of this Notice. To view the schedule of apportionment, please visit the California Department of Education (CDE) Categorical Programs Web page at

California Education Code Section 42605, added by SBX3 4, authorizes complete flexibility by a school district, county office of education, and charter school in the use of funds appropriated in the state budget for fiscal years 2008-09 through 2012-13 for numerous budget items, including the funding formerly restricted to the Arts and Music Block Grant. School districts, county offices of education, and charter schools may now use the funds formerly restricted to this program for any educational purpose. Program and funding requirements as otherwise provided in statute, regulation, and budget act provisional language associated with the funding are not in effect. The funds are therefore unrestricted and should be accounted for as such. Despite the relatively late timing of the legislation, the legislation impacts the entire 2008-09 fiscal year, so any funds allocated in previous 2008-09 apportionment(s) for this budget item are also unrestricted.

For standardized account code structure coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8590, All Other State Revenue. If you wish to continue to record activities related to these funds, for 2008-09 only, in Resource Code 6760, Arts and Music Block Grant, and Revenue Object Code 8590, please review the additional guidance in CDE’s letter titled Fiscal Issues Relating to Budget Reductions and Flexibility Provisions, dated April 17, 2009, in the section, “Accounting Issues Unique to 2008-09,” beginning on page 11. This letter contains in-depth guidance on accounting for the funds and balances made unrestricted pursuant to the flexibility provisions of SBX3 4, and is available at:

If you have any questions concerning the program, expenditure of funds, or the reporting requirement, please contact Nancy Carr, Visual and Performing Arts Consultant, Curriculum Leadership Unit, at 916-445-5669 or by e-mail at [Note: the preceding contact information is no longer valid.] If you have any questions regarding the calculation of this apportionment, please contact Thi Huynh, Fiscal Consultant, Office of Charter Apportionments and District Reorganization, at 916-322-4555 or by e-mail at [Note: the preceding contact information is no longer valid and has been replaced by Julie Klein Briggs, Fiscal Consultant, Categorical Allocations & Management Assistance Unit, by phone at 916-323-6191 or by e-mail at]


Susan Lange, Deputy Superintendent
Finance, Technology, and Administration Branch
Last Reviewed: Friday, January 22, 2016
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