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Ltr3-11: K-3 CSR

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

February 24, 2012

Dear County Superintendents of Schools:


This apportionment, in the amount of $373,825,672, is made from funds provided in Section58 of Senate Bill (SB) 70 (Chapter 7, Statutes of 2011), in support of the Kindergarten and Grades One through Three Class Size Reduction (K-3 CSR) Program.

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 the school districts and charter schools in the county, and included the link to this letter and the apportionment schedule which are posted on the CDE Web page at under fiscal year 2011–12.

Direct-funded and locally funded charter schools that applied for the K-3 CSR Program on their own behalf are listed separately on the apportionment schedule. Funding for locally funded charter schools that did not apply on their own behalf is included in the authorizing entity’s entitlement if that entity included the charter school’s data on its 2011–12 Operations Application.

Only those school districts and charter schools that applied for fiscal year 2008–09 funding by January 31, 2009, are eligible to receive 2011–12 program funds. Their funding is capped by the number of classes they applied for on their 2008-09 Operations Applications.

The provisional apportionment for each school district and charter school applying independent of its sponsoring entity equals 55percent of its estimated entitlement, calculated using the per pupil rates of $1,071 for Option One (full day) and $535 for Option Two (half-day), as submitted on the 2011–12 K-3 CSR Operations Application, less amounts received in the September 2011 Advance Apportionment.

Final entitlements for the 2011–12 K-3 CSR Program will be calculated and adjustments made to provisional funding after actual enrollment is reported on the 2011-12 Form J‑7CSR, due to the CDE on Friday, May 11, 2012. The final apportionment (or recovery) will be paid in July 2012. Details regarding the submission of the Form J‑7CSR will be posted to the K-3 CSR Web page at a later date.

SB 70 requires that 2011–12 categorical funding allocations to school districts that were basic aid in fiscal year 2010–11 be reduced by the lesser of: (1) the district’s 2010–11 total revenue limit subject to the deficit factor, calculated as of the 2010–11 certified second principal apportionment, multiplied by 8.92 percent or (2) the amount of the district’s excess taxes. In implementation of SB 70, 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 2011–12 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 2011–12 categorical funding allocations, please go to the CDE Web page at

Per Section 35 of Assembly Bill 1610 (Chapter 724, Statutes of 2010), the K-3 CSR appropriation of funds deferred from 2009-10 to 2010–11 was cut from $570 million to $230million (a$340 million decrease). The CDE proportionately reduced 2009-10 program entitlements and recovered funds accordingly from 2010–11 program funds in February and July 2011. Subsequently, revised 2009–10 final claims, which were due on June 30, 2011, were processed and resulted in an approximately $680,000 additional shortfall to the 2009–10 K-3 CSR Program. As such, 2009–10 entitlements were prorated once again, and this apportionment includes the recovery of additional overpayments, as detailed in the ‘Offset PCA 25179 and Credit to Item 6110-234-0001 of the Budget Act of 2009 PCA 23272’ column on the apportionment schedule. Please note that this is not an additional deferral of K-3 CSR Program funds, and funds recovered for this purpose will not be paid at a later date.

As a result of these recoveries, the net current apportionment is $373,147,546.

Warrants will be mailed to each county treasurer approximately four weeks from the date of this Notice. For standardized account code structure coding, use Resource Code 1300, Class Size Reduction, Grades K-3, and Revenue Object Code 8434, Class Size Reduction, Grades K-3.

If you have any questions regarding the K-3 CSR Program or this payment, please contact Rebecca Lee, Fiscal Consultant, Categorical Allocations and Management Assistance Office, by phone at 916‑324‑4533 or by e-mail at


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

Last Reviewed: Friday, June 12, 2015

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