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Ltr2-09: Instr. Materials Funding Realignment

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

February 9, 2010

Dear County Superintendents of Schools and Treasurers:


This apportionment, in the amount of $40,059,385, 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 Chapter 1, Statutes of 2009, Fourth Extraordinary Session).

County superintendents are requested to immediately notify the local educational agencies (LEAs) in their county of this apportionment. Warrants will be mailed to county treasurers approximately four weeks from the date of this Notice. To view the schedule of apportionment, please visit the California Department of Education Categorical Programs Web page at

California Education Code (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. It should be noted, however, that EC Section 42605(e)(2)(A) provides that any instructional materials purchased by an LEA from funds appropriated under the budget items enumerated in EC Section 42605(a)(2) shall be the materials adopted by the State Board of Education for kindergarten and grades one to eight, inclusive, and for grades nine to twelve, inclusive, the materials shall be aligned with state standards as defined by EC Section 60605, and shall also meet the reporting and sufficiency requirements contained in EC Section 60119.

For standardized account code structure (SACS) coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8590, All Other State Revenue.

This apportionment reflects 12 percent of the IMFRP overall entitlement for 2009-10. It is anticipated that the remaining balance will be paid in May 2010. Pursuant to EC Section 42605, these entitlements were calculated by allocating the 2009-10 appropriation to the LEAs in the same relative proportion of funds that each LEA received in 2008-09.

If you have questions regarding this apportionment, please contact Shirley Burkett, Fiscal Analyst, Categorical Programs Unit, by phone 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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