September 25, 2009
Dear County Superintendents of Schools, Auditors, and Treasurers:
This apportionment, in the amount of $1,401,016, is made from funds provided in subdivision (f) of Section 5 of Assembly Bill 3 of the Fourth Extraordinary Session, Chapter 3, Statutes of 2009 (ABX4 3), to be considered as payments for the program in Item 6110-268-0001, Oral Health Assessment Program, of the Budget Act of 2008, Chapters 268 and 269, Statutes of 2008, as amended by Senate Bill 4 of the 2009-10 Third Extraordinary Session, Chapter 12, Statutes of 2009 (SBX3 4). The funds may satisfy obligations incurred during the 2008-09 fiscal year. Because this program is one of the “flexed” programs, as described below, the funds may be used for any educational purpose.
This apportionment represents 100 percent of the entitlement for local educational agencies (LEAs) for the 2008-09 fiscal year, minus the amounts previously apportioned. Entitlements were determined by first calculating an allocation amount for each LEA based on the original appropriation in the Budget Act of 2008, equal to a rate of $8.73 per pupil enrolled in first grade as reported in the October 2008 California Basic Educational Data System (CBEDS) enrollment collection, with minimum funding of $500 for LEAs with a total first grade enrollment of less than 58 pupils, and then proportionately reducing this amount based on the budget item reduction pursuant to SBX3 4.
County superintendents of schools are requested to inform LEAs immediately regarding this apportionment. Warrants will be mailed to each county treasurer 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 site at http://www.cde.ca.gov/fg/aa/ca/.
California Education Code (EC) Section 42605, added by SBX3 4, 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 for the Oral Health Assessment Program School districts and county offices of education may now use the funds apportioned for 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.
For an in-depth guidance on accounting for the funds and balances made unrestricted pursuant to the flexibility provision of SBX3 4, please refer to the April 17, 2009 CDE’s letter titled Fiscal Issues Relating to Budget Reductions and Flexibility Provisions, available at http://www.cde.ca.gov/fg/ac/co/.
For standardized account code structure (SACS) coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8590, All Other State Revenue.
If you have any questions regarding this apportionment, please contact
Shirley Burkett, Fiscal Analyst, Categorical Allocations and Audit Resolution Unit, at 916-323-1385 or by e-mail at firstname.lastname@example.org.[Note, the preceding information is no longer valid].
Susan Lange, Deputy Superintendent
Finance, Technology, and Administration Branch