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FinLtr-08: State Special Schools

California Department of Education
Official Letter
California Department of Education
Official Letter

November 10, 2009

Dear County Superintendents of Schools and Treasurers:


Statute requires the school district of residence of the parent or guardian of any residential student attending a State Special School to pay ten percent of the excess annual cost of education for that student (California Education Code Section 59300). Item 6110‑006-0001 of the Budget Act of 2008 (Chapter 268/269, Statutes of 2008) also requires that payment shall be made by the State Controller’s withholding the amount from the district’s principal apportionment revenue limit and transferring it from the State School Fund to the State Special Schools’ budget act item (Item 6110‑006‑0001). The transfer is separate from the First and Second Principal Apportionment certifications.

The payment, or “transfer” amount, shown on the attached exhibits reflects ten percent of the final excess costs incurred in fiscal year 2008-09, less amounts transferred previously at the 2008-09 First and Second Principal Apportionment certifications. Positive entries show reductions to the district’s principal apportionment payment; negative entries show an increase, to compensate for previous transfers that now exceed the final amount.

The current transfers will be reflected in the November 2009 principal apportionment payment. Please advise your school districts of these adjustments. To view these, please visit the California Department of Education Categorical Programs Web site at

For standardized account code structure (SACS) coding, use Resource Code 0000, Unrestricted Resources, and Expenditure Object Code 7130, State Special Schools.

If you have any questions regarding the adjustments, please contact AnneMarie Rouse, Office Technician, State Special Schools & Services Division, at 916-327-3850 or by e-mail at For questions regarding this notice, please contact Nancy Cook, Staff Services Manager I at the Categorical Programs Unit, at 916-323-1314 or by e-mail at [Note: the preceding contact information is no longer valid and has been replaced by Tonya Holmes, Fiscal Analyst, Categorical Allocations and Management Assistance Office, by phone at 916-323-6028 or by e-mail at].



Scott Hannan, Director
School Fiscal Services Division

Last Reviewed: Wednesday, April 26, 2017

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