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Ltr2-12: Mandate Block Grant

California Department of Education
Official Letter
California Department of Education
Official Letter
March 8, 2013

Dear Select County Superintendents of Schools:


This apportionment, in the amount of $151,772, is made from funds provided by Item 6110-296-0001 of the Budget Act of 2012 (Chapter 21, Statutes of 2012). This apportionment pays 100 percent of each local educational agency’s (LEA’s) Mandate Block Grant (MBG) entitlement for fiscal year 2012–13.

Warrants will be mailed to each county treasurer approximately two weeks from the date of this Notice. For standardized account code structure coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8550, Mandated Cost Reimbursements.

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 and charter schools in the county, and included the links to this letter and the apportionment schedule which is posted under Mandate Block Grant Funding 2012 Results on the CDE Web page at

Pursuant to the MBG implementing legislation, Senate Bill 1016, Section 71 (Chapter 38, Statutes of 2012), LEAs make an annual choice to receive funds for mandated activities, as specified in Government Code (GC) Section 17581.6, either through the MBG or through the claim reimbursement process pursuant to GC Section 17560. This apportionment is made to select LEAs that submitted an application to participate in the MBG for fiscal year 2012–13 but did not receiving funding in the first apportionment.

If an LEA receives funding through the MBG for fiscal year 2012–13, it is not eligible to submit a reimbursement claim for the mandated activities listed in GC Section 17581.6(d) for the same fiscal year. However, if the mandated program is not suspended or specifically listed in GC Section 17581.6(d), then a mandate reimbursement claim can be filed with the State Controller’s Office for fiscal year 2012–13.

The mandated programs not included under the 2012–13 MBG and eligible for reimbursement are Graduation Requirements and Developer Fees. These active mandated programs do not currently have an appropriation to support payment of the claims.

Funding for the MBG is based on the average daily attendance (ADA) as of the Second Principal Apportionment (P-2) for the 2011–12 fiscal year. The 2012–13 funding rates set forth in Item 6110-296-001 of the Budget Act of 2012–13 are as follows:

  • County Offices of Education (COE) -- $28 per prior year ADA plus an additional $1 per ADA for all prior year revenue limit ADA generated by school districts and the COE within that county
  • School Districts -- $28 per prior year ADA
  • Charter Schools -- $14 per prior year ADA

The schedule of apportionment shows each LEA’s 2011–12 P-2 ADA used to calculate the 2012–13 MBG funding and the total 2012–13 apportionment. Direct-funded charter schools that applied for the MBG on their own behalf are listed separately.

The MBG funds are unrestricted. Mandated programs covered by the MBG are subject to review in the overall annual compliance audit per California Education Code Section 41020.  Compliance with mandate requirements will be enforced through corrective action; LEAs will not forfeit funds as a result of audit findings. 

If you have any questions regarding this apportionment, please contact Julie Klein Briggs, Fiscal Consultant, Categorical Allocations and Management Assistance Unit, by phone at 916-323-6191 or by e-mail at



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

Last Reviewed: Tuesday, October 11, 2016
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