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Ltr-17: FCMAT Combined

California Department of Education
Official Letter
California Department of Education
Official Letter
September 1, 2017

Dear Kern County Superintendent of Schools:

APPORTIONMENT TO THE
KERN COUNTY SUPERINTENDENT OF SCHOOLS
FOR THE FISCAL CRISIS AND MANAGEMENT ASSISTANCE TEAM
FISCAL YEAR 2017–18

This apportionment, in the amount of $5,299,000, is made to the Kern County Superintendent of Schools from funds provided in various Schedules and Provisions of Item 6100-107-0001 of the Budget Act of 2017 (Chapter 14, Statutes of 2017), in support of the Fiscal Crisis and Management Assistance Team (FCMAT). The amount apportioned is equal to 100 percent of the amount available in each of the following Schedules and Provisions: 

Item 6100-107-0001
  • Schedule 1, Provision 2(a) -- $2,944,000 is for the purpose of the FCMAT to meet the costs of participation under the California Education Code (EC) Section 42127.8. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: COE Fiscal Oversight - FCMAT, and Revenue Object Code 8590, All Other State Revenue.
  • Schedule 1, Provision 2(b) -- $223,000 is for the purpose of developing and implementing the activities of regional teams of fiscal experts to assist districts in fiscal distress. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: FCMAT Regional Teams of Fiscal Experts, and Revenue Object Code 8590, All Other State Revenue.
  • Schedule 1, Provision 2(c) -- $374,000 is for the purpose of providing, through computer technology, financial and demographic information that is interactive and immediately accessible to all local educational agencies (LEAs) to assist them in their decision-making process. To ensure a completely integrated system, this computer information should be developed in collaboration with the California Department of Education (CDE), and should be compatible with the hardware and software of the CDE, so that this information may also assist state-level policymakers in making comparable standardized financial information available to the LEAs and the public. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: FCMAT Ed Data Partnership, and Revenue Object Code 8590, All Other State Revenue.
  • Schedule 2, Provision 3 -- $42,000 is for the purpose of additional staff and resources needed for the FCMAT to ensure that timely resolution of audit findings is achieved pursuant to the directives of the EC Section 41344. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: Audit Appeal Panel, FCMAT, and Revenue Object Code 8590, All Other State Revenue. 
  • Schedule 3, Provision 4(a) -- $115,000 is for the purpose of no more than a 25 percent state reimbursement to county offices of education for fiscal oversight of school districts with audit exceptions, districts with qualified or negative interim reports, districts that may be unable to meet financial obligations for the current or subsequent fiscal years, or districts with disapproved budgets.  Funds are available until July 30, 2018, for the purposes listed in Provision 5 of Item 6100-107-0001. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: FCMAT COE Increased Oversight, and Revenue Object Code 8590, All Other State Revenue.
  • Schedule 3, Provision 4(b) – up to $687,000 may be used to fully reimburse county offices of education activities for extraordinary costs of audits, examinations, or reviews of any school district or charter school in cases in which fraud, misappropriation of funds, or other illegal fiscal practices require review by the county offices of education, pursuant to Section 2 of Chapter 620 of the Statutes of 2001 and Section 1 of Chapter 357 of the Statutes of 2005. The State Board of Education may request any county superintendent of schools to initiate such an audit, examination, or review for any charter school or all-charter district for which the board has oversight responsibility. FCMAT shall administer allocation of the funds, and all reimbursements shall be subject to the approval of both the Department of Finance (DOF) and the CDE. Funds are available until July 30, 2018, for the purposes listed in Provision 5 of Item 6100-107-0001. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: FCMAT - COE Reimbursements for Fiscal Oversight, and Revenue Object Code 8590, All Other State Revenue.
  • Schedule 4, Provision 7(a) -- $652,000 is for the purpose of providing staff development to LEA school finance and business personnel, as provided in EC Section 42127.8. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: COE Fiscal Oversight – Staff Development (FCMAT), and Revenue Object Code 8590, All Other State Revenue.     
  • Schedule 4, Provision 7(b) -- $262,000 is for the purpose of providing training that shall be developed and facilitated pursuant to EC Section 42127.8 to increase school district and school-level capacity to implement and manage site-based budgeting and decision-making governance structures. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: FCMAT District Training/Site Based Budgeting, and Revenue Object Code 8590, All Other State Revenue.

Pursuant to Provision 8 of Item 6100-107-0001, the Kern County Superintendent of Schools shall annually provide a report detailing past year expenditures, identifying the LEAs assisted with these funds and a summary of progress for each. Additionally, the report shall identify a plan for the proposed uses of the allocations in this item, identifying estimated expenditures for each LEA anticipated to be served. This report shall be submitted to the CDE and to the DOF by October 1 of each year.

A warrant will be mailed to the Kern County Treasurer approximately four weeks from the date of this Notice. The Kern County Superintendent of Schools is requested to inform the FCMAT immediately regarding this apportionment.

The Kern County Superintendent of Schools was notified of this apportionment by e-mail which was sent to its CDEfisc e-mail address. The CDE requested that the e-mail be forwarded to the FCMAT, and included the links to this letter and the apportionment schedule which are posted on the CDE Web page at http://www.cde.ca.gov/fg/aa/fc/.

If you have any questions regarding this apportionment or the payment process, please contact Kathy Mathews, Education Fiscal Services Consultant, School Fiscal Services Division, by phone at 916-322-1647 or by e-mail at kmathews@cde.ca.gov.

Sincerely,

 

Nick Schweizer, Deputy Superintendent
Systems Support Branch

Last Reviewed: Wednesday, September 4, 2019
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