Skip to main content
California Department of Education Logo
California Department of Education
Official Letter
California Department of Education
Official Letter
May 25, 2020

Dear County Superintendents of Schools:

Projected Adjustment of School District Principal
Apportionments to State Special Schools for
Student Attendance
Fiscal Year 2019–20

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 2019 (Chapter 23, Statutes of 2019) 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” for projected excess costs for fiscal year 2019–20 reported by the CDE to the SCO. These adjustments will be deducted by the SCO from the May 2020 Principal Apportionment payments scheduled for May 27, 2020. The CDE will make final adjustments in fiscal year 2020–21 once actual excess costs for fiscal year 2019–20 are known.

County superintendents are notified of these adjustments by email, addressed to the county’s CDEfisc email address. The email includes a link to the CDE Categorical Programs web page at where the letter and the schedule of adjustments are posted. The CDE requests that the email 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 email at General questions regarding this notice may be directed to Tonya Holmes, Associate Governmental Program Analyst, Categorical Allocations and Audit Resolution Office, by email at


Elizabeth Dearstyne, Director
School Fiscal Services Division

Last Reviewed: Tuesday, May 02, 2023

Recently Posted in Allocations & Apportionments