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Ltr-08: CBOT

Letter Head: Jack O'Connell, State Superintendent of Public Instruction, California Department of Education

June 30, 2009

Dear County Superintendents of Schools, Auditors, and Treasurers:

NOTICE OF THE APPORTIONMENT FOR THE
CHIEF BUSINESS OFFICER TRAINING PROGRAM
FISCAL YEAR 2008-09

This apportionment, in the amount of $846,000, is made from funds provided in Item 6110-144-0001, Provision 1, Chief Business Officer (CBO) Training 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, Chapter 12, Statutes of 2009 (SBX3 4).

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 http://www.cde.ca.gov/fg/aa/ca/.

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 funds formerly restricted to the CBO Training 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 Code 7810 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 http://www.cde.ca.gov/fg/ac/co/.

Section 34 of SBX3 4 reduced by approximately 15.4 percent the amount available to fund CBO training applications; consequently, fewer applications were selected for funding. This apportionment provides 100 percent of each selected local educational agency’s 2008-09 CBO Training Program entitlement.

If you have any questions regarding the CBO Training Program, please contact Kathy Mathews, Education Fiscal Services Consultant, School Fiscal Services Division, at 916-322-1647 or by e-mail at kmathews@cde.ca.gov.

Sincerely,

 

Susan Lange, Deputy Superintendent
Finance, Technology, and Administration Branch

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