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Ltr1-09: IMFRP

California Department of Education
Official Letter
California Department of Education
Official Letter
September 28, 2009

Dear County Superintendents of Schools, Auditors, and Treasurers:


This apportionment, in the amount of $175,005,724, is made from funds provided by Item 6110-189-0001, Instructional Materials Funding Realignment Program (IMFRP), of the Budget Act of 2009 (Chapter 1, Statutes of 2009, Third Extraordinary Session), as amended by Assembly Bill 1 of the 2009-10 Fourth Extraordinary Session (Chapter 1, Statutes of 2009, Fourth Extraordinary Session, ABX4 1).

This apportionment reflects approximately 52 percent of the IMFRP overall entitlement for 2009-10. The remaining balance will be paid in January and April 2009. Pursuant to California Education Code (EC) Section 42605, subdivision (b), added by Senate Bill 4 of the 2009-10 Third Extraordinary Session (Chapter 12, Statutes of 2009, Third Extraordinary Session, SBX3 4) and amended by Assembly Bill 2 of the 2009-10 Fourth Extraordinary Session (Chapter 2, Statutes of 2009, Fourth Extraordinary Session, ABX4 2), the entitlement to each local educational agency (LEA) is equal to the IMFRP appropriation for this fiscal year, $333,662,000, multiplied by the percentage that reflects the same relative proportion of funding that the LEA received for the program in fiscal year 2008-09.

County superintendents are requested to immediately notify the LEAs in their county of this apportionment. To view the schedule of apportionment showing, by county, the amount each agency is receiving in this apportionment, please visit the California Department of Education (CDE) Web site at

California EC Section 42605 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 2012-2013 for numerous budget items, including the funding formerly restricted to the IMFRP 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. For standardized account code structure (SACS) coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8590, All Other State Revenue.

For an in-depth guidance on accounting for the funds and balances made unrestricted pursuant to the flexibility provision of SBX3 4, please refer to the April 17, 2009 CDE’s letter titled Fiscal Issues Relating to Budget Reductions and Flexibility Provisions; it is available at

Warrants will be mailed to county treasurers approximately four weeks from the date of this Notice.

If you have questions regarding this apportionment, please contact Shirley Burkett, Fiscal Analyst, Categorical Programs Unit, at 916-323-1385 or by e-mail at [Note, the preceding contact information is no longer valid].



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

Last Reviewed: Thursday, September 11, 2014

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