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 https://www.cde.ca.gov/fg/aa/ca/statespecialschool.asp 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 ARouse@cde.ca.gov. General questions regarding this notice may be directed to Tonya Holmes, Associate Governmental Program Analyst, Categorical Allocations and Audit Resolution Office, by email at Tholmes@cde.ca.gov [Note: The preceding contact and email information is no longer valid. Please contact the Categorical Allocations and Audit Resolution Office at CAAR@cde.ca.gov.].

Sincerely,

Elizabeth Dearstyne, Director
School Fiscal Services Division

ED:th
Last Reviewed: Wednesday, August 7, 2024

Recently Posted in Allocations & Apportionments

  • FY 2024-25 CSPP Year-End Reporting Reminders (added 09-Jul-2025)
    The purpose of this letter is to provide California State Preschool Program (CSPP) contractors guidance regarding due dates and reporting requirements related to June year-end and audit reports for the fiscal year ending June 30, 2025.
  • Principal Apportionment Deadlines, FY 2025–26 (updated 02-Jul-2025)
    Calendar of Principal Apportionment key deadlines for school district, county office of education, charter school, and SELPA data for fiscal year (FY) 2025–26.
  • Principal Apportionment, Fiscal Year 2025–26 (added 02-Jul-2025)
    Distribution of funds for local educational agencies (LEAs) in support of the public school system. Includes elementary school, high school and unified school districts; charter schools; and county offices of education.
  • Mental Health Consultative Services FAQs (added 01-Jul-2025)
    Answers frequently asked questions (FAQs) from the Mental Health Consultative Services webinar training presented on January 29, 2025.
  • Ltr3-24: Third Quarter Lottery (added 30-Jun-2025)
    Lottery Third Quarter Lottery Apportionment letter for fiscal year 2024-25.

  • EPA - 2024-25 Q4 Letter (added 19-Jun-2025)
    Fourth Quarter Apportionment for the Education Protection Account, Fiscal Year 2024–25.
  • Calculations to Determine 2024–25 P-2 (added 19-Jun-2025)
    Detail of calculations to determine the 2024–25 Second Principal Apportionment.
  • Funding Excel Files, FY 2024–25 P-2 (added 19-Jun-2025)
    Apportionment exhibits provide detail of the distribution of funds by either county and/or local educational agency (LEA) for fiscal year (FY) 2024–25 P-2.
  • Service Level Exemptions FAQs (added 20-May-2025)
    Answers frequently asked questions (FAQs) from the Service Level Exemptions webinar training presented on January 22, 2025.
  • Exceptional Needs Set Aside FAQs (added 15-May-2025)
    Answers frequently asked questions (FAQs) from the Exceptional Needs Set Aside webinar training presented on January 8, 2025.