Official Letter
Official Letter
Dear County Superintendents of Schools:
Final Adjustment to School District Principal
Apportionments for Student Attendance
in State Special Schools,
Fiscal Year 2025–26
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 2025 (Chapter 4, Statutes of 2025) requires the State Controller’s Office 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 August 2026 Principal Apportionment payment.
The schedule of transfers or “adjustments” reflects the difference between 10 percent of the final excess costs incurred in fiscal year 2025–26 and the estimated amounts previously transferred from the Principal Apportionment in fiscal year 2025–26. Positive entries show reductions to the district’s August 2026 Principal Apportionment payment; negative entries show an increase, to compensate for previous transfers that now exceed the final amount.
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 and charter schools in the county, and included the links to this letter and the accompanying schedule of transfers posted on the CDE web page at https://www.cde.ca.gov/fg/aa/ca/statespecialschool.asp.
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, Analyst I, State Special Schools and Services Division, by email at ARouse@cde.ca.gov. General questions regarding this letter may be directed to the Categorical Allocations and Audit Resolution Office by email at CAAR@cde.ca.gov.
Sincerely,
Tami Pierson, Director
School Fiscal Services Division
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