Skip to main content
California Department of Education Logo

Ltr1-15: Lottery Revenue Projections

California Department of Education
Official Letter
California Department of Education
Official Letter
July 10, 2015

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.

2014–15 Fourth Quarter Accrual

Based on the California State Lottery Commission’s projections, the California Department of Education’s (CDE) 2014–15 estimates that the lottery revenues are $161.85 per unit of average daily attendance (ADA) ($127.98 for unrestricted revenues and $33.87 for Proposition 20 revenues). As of June 26, 2015, the total amount apportioned through the third quarter is $108.89 per ADA in unrestricted revenues and $13.96 per ADA in Proposition 20 revenues. As such, the CDE recommends that local educational agencies (LEAs) accrue fourth quarter revenues at $19.09 per ADA for the unrestricted lottery apportionment and $19.91 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 page at provides information on amounts due.

2015–16 Lottery Revenue Projections

Please note the change in the ADA used for calculation lottery funding. The estimated per ADA rate increase in 2015–16 is largely due to the change in the ADA used to calculate lottery funding. Pursuant to Government Code Section 8880.5(a)(2) for fiscal years 2008–09 through 2014–15, the ADA used for purposes of calculating lottery included the ADA for Adult Education and Regional Occupational Centers and Programs (ROCPs) reported in 2007–08. Beginning in 2015–16, the Adult Education and ROCPs ADA will no longer be included for the purpose of calculating lottery funding which will impact every LEA’s funding. As such, the CDE advises LEAs to be aware of the change and ensure that ADA from the Adult Education and ROCP are not included when estimating the 2015–16 lottery projections.

The California State Lottery Commission is projecting total sales of $6 billion for 2015–16 and estimates that this level of sales would result in $1.4 billion for education. Based on these projections, the CDE estimates that the lottery will provide $181 per ADA ($140 per ADA in unrestricted lottery revenues and $41 per ADA in Proposition 20 revenues) for 2015–16. As noted above, the estimate per ADA rate increase is largely due to the exclusion of Adult Education and ROCP ADA for purposes of calculating lottery funding. 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 LEAs 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: Friday, March 12, 2021

Recently Posted in Allocations & Apportionments