August 2, 2012
Dear County Superintendents of Schools:
This apportionment, in the amount of $99,180,825 is made from funds provided in Section 50(a)(9) of Senate Bill (SB) 70 (Chapter 7, Statutes of 2011), Targeted Instructional Improvement Block Grant (TIIBG). Warrants will be mailed to each county treasurer approximately four weeks from the date of this Notice.
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 in the county, and included the links to this letter and the apportionment schedule which is posted on the CDE Web page at: http://www.cde.ca.gov/fg/aa/ca/tiibg.asp.
California Education Code Section 42605 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 2014–15 for numerous budget items, including the funds formerly restricted to the TIIBG 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 coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8590, All Other State Revenue.
Each school district’s 2011–12 TIIBG entitlement was calculated based on the same relative proportion of funds that each school district received for the 2008–09 TIIBG program. Funding for the 2011–12 program entitlements comes from two sources, as follows: (1) $765,268,000 from Item 6110-246-0001, as reduced by Control Section 12.42, of the Budget Act of 2011; and (2) $100,118,000 in funds deferred from 2011–12 to 2012–13 and appropriated in Section 50(a)(9) of SB 70. This apportionment provides to each school district the portion of the TIIBG funding that was deferred from fiscal year 2011–12 to 2012–13.
SB 70 (Section 56) requires that fiscal year 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 Senate Bill 70, the amount paid in 2011–12 to districts that were basic aid in 2010–11 was reduced in the prior TIIBG apportionment and is noted on the current schedule of apportionment for reference.
SB 70 (Section 57), as amended by SB 81 (Chapter 2, Statutes of 2012), requires that fiscal year 2012–13 categorical funding allocations to school districts that were basic aid in fiscal year 2011–12 be reduced by the lesser of: (1) the district’s 2011–12 total revenue limit subject to the deficit factor, calculated as of the 2011–12 certified second principal apportionment, multiplied by 9.57 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 amounts reduced are shown on the schedule of apportionment.
The apportionment reduction for basic aid school districts does not affect the districts’ entitlements to funds in subsequent years for this program. To view the list of basic aid districts and the total amount to be reduced from their 2012–13 categorical funding allocations, please go to the CDE Web page at http://www.cde.ca.gov/fg/aa/ca/documents/basicaidcut2012.xls.
If you have any questions regarding this apportionment, please contact Marcie Gregory, Education Fiscal Services Consultant, Categorical Programs Unit, by phone at 916-324-4537 or by e-mail at email@example.com.
Jeannie Oropeza, Deputy Superintendent
Services for Administration, Finance, Technology, and Infrastructure Branch