September 28, 2009
Dear County Superintendents of Schools, Auditors, and Treasurers:
This apportionment, in the amount of $297,590, 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 (OHA), 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 provides the full payment of the entitlement for county offices of education (COEs). As in prior years, eight percent ($297,840) of the $3,723,000 total funding available for the OHA program was set aside for COEs. And consistent with a request from the California County Superintendents Educational Services Association Board, $85,454 of this set aside is being allocated to the Los Angeles and San Joaquin COEs. The remaining $212,386 is being allocated to all COEs based on the number of eligible schools and districts, within each county, serving first grade students as reported in the October 2008 California Basic Educational Data System (CBEDS) enrollment collection. The entitlement to each COE was calculated by allocating $62.00 per eligible district and $35.25 per eligible school, with minimum funding of $500 per COE, and then proportionately reducing the total based on the budget item reduction pursuant to SBX3 4.
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 and amended by Assembly Bill 2 of the Fourth Extraordinary Session, Chapter 2, Statutes of 2009 (ABX42), 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 OHA. 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