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Ltr2-16: Second Quarter Lottery

California Department of Education
Official Letter
California Department of Education
Official Letter
April 18, 2017

Dear County Offices of Education Chief Business Officials:

2016–17 Second Quarter Lottery Apportionment

The State Controller’s Office (SCO) distributed the 2016–17 second quarter lottery apportionment on April 14, 2017. The total apportioned to county offices of education, school districts, and charter schools is $289,265,641.08 or $46.54 ($46.543033618) per unit of average daily attendance (ADA) for the unrestricted lottery apportionment.

A final lottery revenue adjustment is included in this second quarter apportionment. The adjustment reflects additional 2015–16 lottery revenue that is available for distribution. Each year, the California State Lottery withholds a portion of its revenues until after the audit of its year-end financial statements. The additional revenue released for 2015–16 totaled $8,764,888.30. Of this amount, $0.54 per ADA ($0.543336573) is unrestricted lottery funding and $0.59 per ADA ($0.591200233) is restricted Proposition 20 lottery funding.

Additionally, the SCO issued a “2016—17 First Quarter Lottery Apportionment Payment Calculation Notification” for the December 2016 payment on SCO’s Apportionment Web page at This second quarter lottery apportionment also includes adjustments to correct the 2016–17 first quarter lottery apportionment and prior-year adjustments for 2014–15. This letter also corrects instructions provided in the 2016–17 first quarter lottery apportionment letter dated December 29, 2016, on how to identify 2014–15 ADA in order to compute a local educational agency’s (LEA’s) 2014–15 ADA adjustment amount.

To view a copy of the Master Register that lists the ADA, apportionment, adjustments, and net amount actually paid (Remittance Advice) to each county office, school district, charter school, and community college district on a quarterly and year-to-date basis, visit the SCO’s Web site at The Master Register lists the following information for recalculations:

  • Apportioned Amount: The amount apportioned for the first quarter of 2016–17 was recalculated for this apportionment. To compute the revised 2016–17 first quarter lottery apportionment, multiply the LEA’s 2015–16 ADA (as listed on the 2016–17 second quarter Master Register and adjusted by 1.04446) by the revised rate of $49.03 per ADA ($49.031304815) for the unrestricted lottery apportionment.

  • ADA Adjustment Amount: The SCO allocates lottery funding based upon prior year annual ADA until the actual annual ADA is available for the current year. Every December, the SCO recalculates lottery funding for the prior two fiscal years according to actual annual ADA (adjusted by the factor of 1.04446) and funding rates per ADA, which change along with statewide ADA totals. The SCO experienced a technical issue while uploading the prior year adjustment data in the December 2016 payment, which resulted in an incorrect amount distributed to LEAs due to 2014–15 ADA adjustment amounts.

To compute a LEA’s 2015–16 ADA adjustment amount, refer to the 2016–17 first quarter lottery apportionment letter dated December 29, 2016. To compute a LEA’s 2014–15 ADA adjustment amount:

  • Multiply the LEA’s 2014–15 annual ADA (adjusted by 1.04446) as listed on the 2014–15 Lottery ADA Table, posted on the California Department of Education’s (CDE’s) Lottery Web page at:, by the old rates of $129.679887860 for the unrestricted lottery apportionment and $36.762457319 for the Proposition 20 apportionment. This total is the amount apportioned for the 2014–15 fiscal year.

  • Multiply the LEA’s revised 2014–15 annual ADA as listed on the 2014–15 Lottery ADA Table by the new rates of $129.667991715 for the unrestricted lottery apportionment and $36.758812146 for the Proposition 20 apportionment. This total is the amount LEAs should have received for the 2014–15 fiscal year.

  • The difference between the two calculations is the ADA adjustment amount for the 2014–15 fiscal year.

LEAs are advised that due to technical issues experienced this year, reconciling adjustments for the prior two fiscal years to the Master Register may require assistance from the SCO. 

The CDE requests that county chief business officials inform LEAs immediately of this apportionment. If you have any questions regarding the calculation of the lottery apportionment, please contact Mike Silvera, Fiscal Analyst, SCO, by phone at 916-323-0704, or by e-mail at If you have questions regarding the California State Lottery fund or lottery ADA, please contact Victoria Pluim, Staff Services Analyst, CDE, by phone at 916-324-4533, or by email at [Note: the preceding contact information is no longer valid and has been replaced by Janet Finley, Fiscal Consultant, Categorical Allocations and Management Assistance Office, by phone at 916-323-5091 or by e-mail at].



Peter Foggiato, Director
School Fiscal Services Division

Last Reviewed: Wednesday, September 18, 2019

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