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LtrFinAdj-16: State Special Schools

California Department of Education
Official Letter
California Department of Education
Official Letter
September 11, 2017

Dear County Superintendents of Schools:


Statute requires the school district of residence of the parent or guardian of any residential student attending a State Special School to pay 10 percent of the excess annual cost of education for that student (California Education Code Section 59300). Item 6100‑005-0001 of the Budget Act of 2016 (Chapter 23, Statutes of 2016) requires the State Controller’s Office (SCO) to withhold the amount due from each school district, as reported by the California Department of Education (CDE), from the district’s principal apportionment, and transfer that amount to the State Special Schools account (6100-005-0001). The amount withheld will be shown as a separate item in the remittance advice for the principal apportionment payment.

Accordingly, enclosed is the schedule of transfers or “adjustments” reflecting the difference between 10 percent of the final excess costs incurred in fiscal year 2016–17 and the estimated amounts previously transferred from principal apportionment payments in fiscal year 2016–17. 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.

County superintendents were notified of these adjustments by e-mail addressed to the county’s CDEfisc e-mail address. The e-mail includes a link to the CDE Categorical Programs Web page at where this letter and schedule of adjustments are posted. The CDE requested that the e-mail be forwarded to all school districts in the county.

For standardized account code structure coding, use Resource Code 0000, Unrestricted, 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, by phone at 916-319-0550 or by e-mail at General questions regarding this notice may be directed to Tonya Holmes, Associate Governmental Program Analyst, Categorical Allocations and Management Assistance Unit, by phone at 916-323-6028 or by e-mail at



Caryn Moore, Director
School Fiscal Services Division

Last Reviewed: Monday, September 25, 2017

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