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Ltr1-12: IMFRP

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

August 15, 2012

Dear County Superintendents of Schools:


This apportionment, in the amount of $316,692,805, is made from funds provided by Item 6110-189-0001, Instructional Materials Funding Realignment Program (IMFRP), of the Budget Act of 2012 (Chapter 21, Statutes of 2012).

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

The county superintendents of schools were notified of this apportionment by e-mail which was sent to their CDEfisc e-mail addresses. The California Department of Education (CDE) requested that the e-mail be forwarded to all school districts in the county, and included the links to this letter and the apportionment schedules which are posted on the CDE Web page at

The 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 2014–15 for numerous budget items, including the funds formerly restricted to the IMFRP. 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 exception 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.

The 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 the IMFRP shall be 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 EC 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 2012–13 IMFRP funds was calculated based on the same relative proportion of funds that each LEA received in the base year of funding; this amount was then reduced to reflect the funding decrease enacted in Control Section 12.42 of the Budget Act of 2012. Pursuant to the provisions of EC Section 14401.1, payments for the IMFRP are to be made in twelve 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. To view the schedule of apportionment, please visit CDE’s Categorical Programs Web page at where under the program name, the letter, and schedule for this apportionment are posted. The schedule also shows the funding reduction to basic aid districts pursuant to Section 57 of Senate Bill (SB) 70 (Chapter 7, Statutes of 2011), as amended by SB 81 (Chapter 2, Statutes of 2012).

SB 81 requires that 2012–13 categorical funding allocations to school districts that were basic aid in fiscal year 2011–12 be reduced by the lesser of: (1) the district’s 2011–12 total revenue limit subject to the deficit factor, calculated as of the 2011–12 certified second principal apportionment, multiplied by 9.57 percent, or (2) the amount of the district’s excess taxes. In implementation of SB 81, we have reduced the amount paid to basic aid districts in this apportionment.

The apportionment reduction for basic aid school districts applies to fiscal year 2012–13 only and their entitlement to funds in subsequent years for these programs will not be affected. To view the list of basic aid districts and the total amount to be reduced from their 2012–13 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 Office, by phone at 916-323-5091 or by e-mail at



Jeannie Oropeza, Deputy Superintendent
Services for Administration, Finance, Technology, and Infrastructure Branch

Last Reviewed: Wednesday, March 1, 2017
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