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Ltr1-13: Lottery Revenue Projections

California Department of Education
Official Letter
California Department of Education
Official Letter
July 5, 2013

Dear County Superintendent of Schools:


The following lottery accrual and revenue projections are offered for your information as you prepare year-end statements and update your budgets.

2012–13 Fourth-Quarter Accrual

The California Department of Education (CDE) is revising its projection of lottery revenues for 2012–13 to reflect the California State Lottery Commission’s (SLC) updated lottery sales projection from $4.87 billion to $4.43 billion which the SLC expects would provide $1.2 billion for education. Based on these revisions, the CDE estimates that the lottery revenues will decrease from $154 per unit of average daily attendance (ADA) to $145 per ADA (from $124 to $120 for unrestricted revenues and $30 to $25 for Proposition 20 revenues). As of June 25, 2013, the total amount apportioned through the third-quarter is $101.59 per ADA in unrestricted revenues and $5.86 per ADA in Proposition 20 revenues. As such, CDE recommends that local educational agencies accrue fourth-quarter revenues at $18.74 per ADA for the unrestricted lottery apportionment and $19.31 per ADA for the Proposition 20 apportionment.

Please note that if funds are owed to the state for prior-year ADA adjustments, these amounts will be offset against the apportionment and should be taken into consideration when booking the fourth-quarter accrual. Amounts due are listed under the Accounts Receivable Balance column and are broken down by non-Proposition 20 and Proposition 20. The third-quarter State Controller’s Office (SCO) Master Register on the SCO’s Web site at provides information on amounts due.

2013–14 Lottery Revenue Projections

The California State Lottery Commission is projecting total sales of $5.1 billion for 2013–14 and estimates that this level of sales would result in $1.3 billion for education. Based on these projections, CDE estimate that the lottery will provide $157 per ADA ($126 per ADA in unrestricted lottery revenues and $31 per ADA in Proposition 20 revenues) for the 2013–14. We will monitor actual sales each quarter and advise you of any changes to the projection.

The CDE requests that county superintendents of schools inform local educational agencies immediately of this information. If you have any questions regarding this letter, please contact Stel Cordano, Fiscal Consultant, Office of Principal Apportionment and Special Education by phone at 916-327-0378 or by e-mail 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: Monday, March 2, 2020

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