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Ltr-12: J-7CSR Grades K-3

Letter Head: Tom Torlakson, State Superintendent of Public Instruction, California Department of Education

March 27, 2013

Dear County Superintendents of Schools:


The California Department of Education (CDE) is pleased to announce the availability of the Form J-7CSR and instructions for reporting actual 2012–13 enrollment under the Kindergarten and Grades One through Three Class Size Reduction (K–3 CSR) Program. The form is to be completed by all participating school districts and charter schools and returned via their county offices of education to the CDE by May 10, 2013.

The county superintendents of schools were notified of the availability of the K–3 CSR claim form by e-mail which was sent to their CDEfisc e-mail addresses. The CDE requested that the e-mail be forwarded to the school districts and charter schools in the county, and included the link to this letter, the Form J‑7CSR, and instructions which are posted on the CDE Web page at under fiscal year 2012–13. A similar e-mail has also been sent to all subscribers of the K–3 CSR list serve.

Page 1 of the Form J-7CSR is for reporting enrollment under Option One (class size reduction for the full school day) and Page 2 is for reporting enrollment under Option Two (class size reduction for at least 50 percent of the school day). The data submitted on the two pages of this form will be used to compute the final apportionment (or recovery) for fiscal year 2012–13. The payment will be made in July 2013.

Pursuant to California Education Code (EC) Section 52124.3, the most recent schedule of reduced funding percentages for classes exceeding 20.44 pupils replaces for a six-year period, from 2008–09 through 2013–14, the schedule of reduced funding percentages established in EC Section 52124. The most recent reduced funding schedule provides for funding reductions of:

  •   5 percent for classes ranging from 20.45 to 21.44, inclusive;
  • 10 percent for classes ranging from 21.45 to 22.44, inclusive;
  • 15 percent for classes ranging from 22.45 to 22.94, inclusive;
  • 20 percent for classes ranging from 22.95 to 24.94, inclusive; and
  • 30 percent for classes ranging from 24.95 and more.

Like the previous schedule, funding for classes in excess of 20.44 pupils will be calculated based on a count of 20 pupils multiplied by the funding rate, less the funding reduction percentage multiplied by 20 times the funding rate. See Section I.A.2.a. of the Instructions for additional information on this topic.

Please note that the provisions of EC Section 52122(h), which allow qualifying school districts and charter schools to receive full funding for classes of size 21 and 22, continue to be applicable. However, school districts and charter schools are prohibited from using both this small school district flexibility and the reduced funding schedule noted above. See Section I.A.2.d. of the Instructions for additional information on this topic.

Information related to the addition of new classes after the first day of instruction is provided in Section I.A.2.g. Please review this section to ensure that classes added subsequent to day one of the school year are eligible for K–3 CSR funding.

Senate Bill (SB) 1381 (Chapter 705, Statutes of 2010) enacted the Kindergarten Readiness Act of 2010 which changed the required birthday for admission to kindergarten and first grade, and established a transitional kindergarten program beginning in the 2012–13 school year for pupils who will no longer be age eligible to opt into kindergarten. For the K–3 CSR Program, transitional kindergarten classes will be recognized in the same manner as kindergarten classes, such that transitional kindergarten classes can be claimed for full or reduced funding as a kindergarten class, provided grade level implementation priorities are met and the school district or charter school has sufficient classes in its class cap to claim those classes. See Section 1.A.2.e. of the Instructions for additional information on this topic.

The Form J‑7CSR is in a single Excel file comprising two worksheets. The two worksheet tabs at the bottom of the electronic file may be used to navigate between the two worksheets containing the Form J-7CSR for Option One and the Form J-7CSR for Option Two. The electronic Form J-7CSR worksheets contain formulas. To complete the Form J‑7CSR, school districts and charter schools should enter the number of classes of each size in the appropriate grade level section. All computations are performed automatically. Please note the Form J-7CSR also allows the reporting of classes that range in size from 20.45 and above. These classes are funded at a reduced rate, as noted above.

After program participants have entered the class size information in the electronic file, they should print the Form J-7CSR and certification page, sign the certification page, and forward both to their county office of education for signature and mailing to the CDE. The certification page is on page 1 of the instructions. The CDE is unable to accept completed Form J‑7CSRs over the internet as e-mail attachments. School districts and charter schools that do not have access to Excel software may enter data on the paper form and submit that to their county office.

Please ensure that the Form J-7CSR is completed, signed, and returned on or before May 10, 2013, to:

Rebecca Lee, Fiscal Consultant
School Fiscal Services Division
California Department of Education
1430 N Street, Suite 3800
Sacramento, CA  95814

Please note that the due date for revised Form J-7CSRs is February 14, 2014. This is more than four months sooner than the historical June 30 deadline. The earlier deadline is due to the requirement, per Section 91 of SB 1016 (Chapter 38, Statutes of 2012), that the Revised Final Apportionment be certified by April 30, 2014.

Information for the K–3 CSR Program is available on the CDE K–3 CSR Program Web page at and additional fiscal information is available on the CDE K–3 CSR Program Web page at New information pertaining to the K–3 CSR Program is distributed via a listserv (subscriber’s list). Participating school districts, charter schools, and other interested parties are encouraged to subscribe to the listserv at

If you have any questions, please contact Rebecca Lee, Fiscal Consultant, Categorical Allocations and Management Assistance Unit, by phone at 916‑324‑4533 or by e-mail at



Peter Foggiato, Director
School Fiscal Services Division

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