Dear County Superintendents of Schools:

Second Apportionment for the
One-Time Funds for Outstanding Mandate Claims
Fiscal Year 2017–18

This apportionment, in the amount of $292,194,938, is made in support of One-Time Funds for Outstanding Mandate Claims from funds provided by Government Code (GC) Section 17581.96 as added by Section 67 of Assembly Bill 99 (Chapter 15, Statutes of 2017). This apportionment is made to all local educational agencies (LEAs) that reported average daily attendance (ADA) at the 2016–17 Second Principal (P-2) Apportionment and remain active in the 2017–18 fiscal year. Funds are allocated on an equal amount per unit of 2016–17 P-2 ADA. This apportionment reflects approximately one third of each LEA’s 2017–18 total entitlement. Remaining funds are scheduled for release in May 2018.

Pursuant to GC Section 17581.96, allocations made pursuant to this section shall first satisfy any outstanding claims for reimbursement of state-mandated local program costs for any fiscal year. The State Controller shall apply amounts received by each LEA against any balances of unpaid claims for reimbursement of state-mandated local program costs and interest in chronological order beginning with the earliest claim.

LEAs may expend funds for any purpose, as determined by the LEA’s governing board. It is the intent of the Legislature that LEAs shall prioritize the use of these one-time funds for deferred maintenance, professional development for educators, induction for beginning teachers with a focus on relevant mentoring, instructional materials, technology infrastructure, and any other investments necessary to support implementation of California’s academic standards.

The schedule of apportionment shows each LEA’s total 2017–18 entitlement, the amount previously apportioned and the second apportionment amount. Direct-funded and locally-funded charter schools are listed separately on the apportionment schedule. Apportionments for direct-funded charter schools will be issued to the charter school and apportionments for locally-funded charter schools will be included in the payment issued to the authorizing agency.

Warrants will be mailed to each county treasurer approximately one week from the date of this Notice. For standardized account code structure coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8550, Mandated Cost Reimbursements.

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 and charter schools in the county, and included the links to this letter and the apportionment schedule which are posted on the CDE Web page at https://www.cde.ca.gov/fg/aa/ca/mandate1time.asp.

If you have any questions regarding this apportionment, please contact Julie Klein Briggs, Fiscal Consultant, Categorical Allocations and Management Assistance Unit, by phone at 916-323-6191 or by e-mail at JBriggs@cde.ca.gov [Note: The preceding contact, phone, and email information is no longer valid. Please contact the Categorical Allocations and Audit Resolution Office at CAAR@cde.ca.gov.].

Sincerely,

Caryn Moore, Director
School Fiscal Services Division