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California Department of Education
Official Letter
California Department of Education
Official Letter
March 26, 2024

Dear County Superintendents of Schools:

Projected Adjustment to School District Principal
Apportionments for Student Attendance
in State Special Schools
Fiscal Year 2023–24

California Education Code Section 59300 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. Item 6100-005-0001 of the Budget Act of 2023 (Chapter 12, Statutes of 2023) 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 March 2024 Principal Apportionment payment.

The schedule of transfers or “adjustments” reflects the projected excess costs for fiscal year 2023–24 reported by the CDE to the SCO. These adjustments will be deducted by the SCO from the March 2024 Principal Apportionment payments scheduled for March 27, 2024. The CDE will make final adjustments in fiscal year 2024–25 once the actual excess costs for fiscal year 2023–24 are known.

County superintendents were notified of this adjustment by email, sent to their CDEfisc email addresses. The CDE requested that the email be forwarded to all school districts in the county, and included the links to this letter and the accompanying schedule of transfers posted on the CDE web page at

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, Staff Services Analyst, State Special Schools and Services Division, by email at General questions regarding this letter may be directed to the Categorical Allocations and Audit Resolution Office by email at


Elizabeth Dearstyne, Director
School Fiscal

Last Reviewed: Wednesday, March 20, 2024

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