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Ltr4-08: Cal-SAFE

California Department of Education
Official Letter
California Department of Education
Official Letter
November 20, 2009
Dear Select County Superintendents of Schools and Treasurers:
FISCAL YEARS 2008-09 AND 2009-10
(2009-10 AMOUNTS REVERTED FROM 2008-09)

This apportionment, in the amount of $10,289,005, is made from funds provided by Item 6110-198-0001, California School Age Families Education (Cal-SAFE) Program, of the Budget Act of 2008 (Chapters 268 and 269, Statutes of 2008) as amended by Senate Bill 4 of the Third Extraordinary Session (SBX3 4, Chapter 12, Statutes of 2009), and subdivision (f) of Section 5 of Assembly Bill 3 of the Fourth Extraordinary Session (ABX4 3, Chapter 3, Statutes of 2009). The funds may satisfy obligations incurred during the 2008-09 fiscal year. Because this program is one of the “flexed” programs, as described below, the funds may be used for any educational purpose.

County superintendents of schools 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 (EC) 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 funds formerly restricted to the Cal-SAFE Program. 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 SBX3 4, the legislation impacts the entire 2008-09 fiscal year; therefore, 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 Codes 6091, 6092, and 6093 and Revenue Object Code 8590, please review the additional guidance provided in the CDE’s letter dated April 17, 2009, in the section entitled “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 on the CDE Web page at

EC 42605 also provided that funds for the programs made flexible be allocated in 2009-10 through 2012-13 based on the relative share that each local educational agency (LEA) received of funds allocated for the 2008-09 fiscal year. In July 2009, EC 42605 was amended to change the base year for the Cal-SAFE Program and seven other programs from 2008-09 to 2007-08.

This apportionment reflects 100 percent of each LEA’s final 2008-09 Cal-SAFE entitlement, less funds previously apportioned. These entitlements were calculated based on the relative share that each LEA received of 2007-08 program funds, then reduced pursuant to Control Section 12.42 of the Budget Act. Whereas the budget item was reduced by 15.4 percent, the amounts calculated were reduced by only about 8.81 percent, because there were surplus funds in the budget item.

If you have questions regarding the program, please contact Nancy Christophel, Analyst, Child Development Division, at 916-319-0541 or by e-mail at If you have questions regarding this apportionment, please contact Christina Schlueter, Analyst, School Fiscal Services Division, at 916-324-9806 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, November 6, 2015
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