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Ltr1-10: IMFRP

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

November 1, 2010

Dear County Superintendents of Schools:


This apportionment, in the amount of $317,506,398, is made from funds provided by Item 6110-189-0001, Instructional Materials Funding Realignment Program (IMFRP), of the Budget Act of 2010 (Chapter 712, Statutes of 2010).

Warrants will be mailed to each county treasurer approximately three weeks from the date of this Notice. For standardized account code structure (SACS) coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8590, All Other State Revenue.

Beginning in fiscal year 2010-11, letters of apportionment from the California Department of Education’s (CDE’s) School Fiscal Services Division are no longer being mailed to the county superintendents of schools. Instead, county superintendents will be notified of each apportionment by e-mail. Accordingly, the CDE has sent an e-mail to each county superintendent, addressed to the county’s CDEfisc e-mail address, to inform him or her of this apportionment, provide links to the letter and schedule, and request that the e-mail be forwarded to the school districts and charter schools in the county.

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 2012-13 for numerous budget items, including the funding formerly restricted to the IMFRP program. School districts and county offices of education may now use the funds formerly restricted to this program for any educational purpose. The funds are therefore unrestricted and should be accounted for as such. With the exceptions noted below, program and funding requirements as otherwise provided in statute, regulation, and budget act provisional language associated with the funding are not in effect.

California Education Code (EC) Section 42605(e)(2)(A) provides that any instructional materials purchased by a local educational agency (LEA) from funds formerly restricted to IMFRP shall be the materials adopted by the State Board of Education for kindergarten and grades one through eight, inclusive, and for grades nine through 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. EC Section 42605(e)(2)(B) defines sufficiency to mean that each pupil has sufficient textbooks and instructional materials in the four core areas as defined by Section 60119, that all pupils within the LEA who are enrolled in the same course have identical textbooks and instructional materials as specified in EC Section 1240.3

Each LEA’s entitlement to 2010-11 IMFRP funds was calculated based on the same relative proportion of funds that each LEA received in the base year of funding, then reduced to reflect the funding decrease enacted in Control Section 12.42 of the Budget Act of 2010. Pursuant to the provisions of EC Section 14401.1, payments for the IMFRP are to be made in 12 installments beginning in July and ending in June. Under the new “5-5-9” schedule, five percent of the annual entitlement is to be allocated in each of July and August and nine percent in each month thereafter through the following June. Due to the late state budget enactment, the November 2010 warrant for each LEA pays the amount owed from July through November and equals 37 percent of each LEA’s estimated [Note: estimated is no longer valid] entitlement to funds provided by the Budget Act of 2010. To view the schedule of apportionment, please visit the CDE’s Categorical Programs Web page at where, under the program name, the letter and schedule for this apportionment are posted.

Section 37 of Assembly Bill 2 of the Fourth Extraordinary Session (ABX4 2) requires that categorical funding allocations to basic aid school districts in fiscal year 2010-11 be reduced by the lesser of: (1) the district’s 2009-10 total revenue limit subject to the deficit factor, calculated as of the 2009-10 certified second principal apportionment, multiplied by 5.81 percent or (2) the amount of the district’s excess taxes. In implementation of ABX4 2, we have reduced the amount paid to basic aid districts in this apportionment. The amounts reduced are shown on the schedule of apportionment.

The apportionment reduction for basic aid school districts applies to fiscal year 2010-11 only and their entitlement to funds in subsequent years for this program will not be affected. To view the list of basic aid districts and the total amount to be reduced from their 2010-11 categorical funding allocations, please go to the CDE Web page at

If you have any questions regarding this apportionment, please contact Janet Finley, Fiscal Consultant, Categorical Allocations and Management Assistance Unit, by phone at 916-323-5091 or by e-mail at



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

Last Reviewed: Thursday, August 25, 2016
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