May 28, 2009
Dear County Superintendents of Schools, Auditors, and Treasurers:
This apportionment, in the amount of $20,271,207, is made from funds provided in Item 6110-193-0001, Schedule (2) - Instructional Support: Teacher Peer Review (the California Peer Assistance and Review Program for Teachers, CPAR), 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).
This apportionment represents 80 percent of the calculated entitlement, which is based on five percent of the October 2007 California Basic Educational Data System count of certificated classroom teachers, rounded up to a whole number, and multiplied by a rate of approximately $1,636 or $1,298. These rates reflect base funding of approximately $1,110 plus bonus funding of $526 or $188 depending on which year the local educational agency (LEA) certified entrance into the CPAR program. LEAs having less than five certificated employees are provided base funding of approximately $52 per certificated employee plus the CPAR bonus amount of either $526 or $188. 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 formerly restricted to the CPAR program. School districts, county offices of education, and charter schools may now use the funds formerly restricted to 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 standardized account code structure (SACS) coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8590, All Other State Revenue. If you wish to continue to record activities related to these funds, for 2008-09 only, in Resource Code 7271, CPAR, and Revenue Object Code 8590, please review the additional guidance in CDE’s letter titled Fiscal Issues Relating to Budget Reductions and Flexibility Provisions, dated April 17, 2009, in the section “Accounting Issues Unique to 2008-09,” beginning on page 11. This letter contains in-depth guidance on accounting for the funds and balances made unrestricted pursuant to the flexibility provisions of SBX3 4; it is available at http://www.cde.ca.gov/fg/ac/co/ .
Charter schools that receive funding through the Charter School Categorical Block Grant, allocated as part of the principal apportionment, are not eligible to receive funds from the CPAR because it is included in the list of programs for which block grant funded charter schools may not apply separately, pursuant to EC Section 47633 et seq.
If you have any fiscal questions regarding this apportionment, please contact
Shirley Burkett, Associate Government Program Analyst, Categorical Allocations and Audit Resolution Office, at 916-323-1385 or by e-mail at firstname.lastname@example.org [Note: the preceding contact information is no longer valid]. If you have any program questions regarding this apportionment, please contact Roxane Fidler, Education Program Consultant, Professional Development Office, at
916-323-4861 or by e-mail at email@example.com, or Patty Stevens, Program Analyst, Professional Development Office, at 916-323-5838 or by e-mail at firstname.lastname@example.org.
Susan Lange, Deputy Superintendent
Finance, Technology, and Administration Branch