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California Department of Education
Official Letter
California Department of Education
Official Letter
January 13, 2021

Dear Executive Directors and Program Directors of Early Learning and Care Programs:

Changes to the Child Development Nutrition and Fiscal Services (CDNFS) Apportionments Schedules

As of January 1, 2021, contractors receiving apportionments from Child Development Nutrition and Fiscal Services (CDNFS) may notice an increase to their child development program apportionments. Contractors typically receive monthly apportionment payments that represent an advance for the following month. For example, the apportionment payment received at the end of November provides an advance to contractors for December services. Beginning with the February 2021 apportionment payment, CDNFS will now process advance apportionments representing payment for two months. For example, the apportionment payment received at the end of January 2021 will now provide an advance to contractors for February and March services.

The new apportionment schedule for all early learning and care programs can be found in the tables below. These tables display the maximum percentages that may be apportioned each month. As a reminder, the actual apportionment amounts may be a lesser amount based on fiscal and attendance data provided to CDNFS on a monthly or quarterly basis.

MONTH ADVANCE IS TO COVER COSTS FOR: Seasonal Migrant % of MRA Seasonal Migrant Cumulative Seasonal Migrant Special Services % of MRA Seasonal Migrant Special Services Cumulative Alternative Payment Programs % of MRA Alternative Payment Programs Cumulative All Other Programs % of MRA All Other Programs Cumulative
JULY 24.5% 24.5% 20% 20% 11.1% 11.1% 8.3% 8.3%
AUGUST 17% 41.5% 20% 40% 11.1% 22.2% 8.3% 16.6%
SEPTEMBER 17% 58.5% 20% 60% 11.1% 33.3% 8.4% 25%
OCTOBER 12.75% 71.25% 15% 75% 7.5% 40.8% 8.3% 33.3%
NOVEMBER 0% 71.25% 0% 75% 7.4% 48.2% 8.3% 41.6%
DECEMBER 0% 71.25% 0% 75% 7.4% 55.6% 8.4% 50%
JANUARY 0% 71.25% 0% 75% 7.4% 63% 8.3% 58.3%
FEBRUARY - MARCH 12.85% 84.1% 6.25% 81.25% 14.8% 77.8% 16.7% 75%
APRIL - MAY 10.6% 94.7% 12.5% 93.75% 14.8% 92.6% 16.6% 91.6%
JUNE 5.3% 100% 6.25% 100% 7.4% 100% 8.4% 100%

Example: General Child Care (CCTR) contracts fall within the “All Other Programs” apportionment schedule category. Below is an example of a CCTR advance payment calculation for the month of February and March.

Contract Maximum Reimbursement Amount (MRA): $1,000,000

Projected Contract Earnings Percentage: 95%

Months advance is to cover costs for: February and March (representing 75% of MRA, according to apportionment schedule)

Paid to date: $553,850

Calculated February and March payment: $1,000,000 x 95% x 75% - $553,850 = $158,650

In this example, the contractor will receive $158,650 in late January as an advance payment to cover program costs that will be incurred in the months of February and March.

Support Contracts

Support contracts continue to be expenditure-only contracts that supplement service contracts or otherwise support the child development community. Support contracts receive an initial advance apportionment of 25 percent of the contract amount less the match requirement if the contract has one. After the initial advance, support contracts do not receive further advance apportionments based on projections. Instead, they are reimbursed based on reported costs that exceed what they have already been apportioned. Quarterly reports are required for all support contracts so that CDNFS may determine if further reimbursements are necessary. Contractors may report more frequently than quarterly if they need to be reimbursed sooner. The change described above does not impact payments made to support contracts.

If you have any questions related to the new apportionment schedule, please contact your assigned fiscal analyst. The Fiscal Analyst Directory can be found at

Last Reviewed: Friday, April 9, 2021

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