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Ltr1-17: Lottery Revenue Projections

California Department of Education
Official Letter
California Department of Education
Official Letter
June 30, 2017

Dear County Superintendent of Schools:

2016–17 Fourth Quarter Accrual
2017–18 Lottery Revenue Projections

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

2016–17 Fourth Quarter Accrual

Based on the California State Lottery Commission’s (CSLC) updated 2016–17 revenue projections, the California Department of Education (CDE) estimates lottery revenues to be $143.05 per unit of average daily attendance (ADA) for unrestricted revenues and $44.73 per ADA for Proposition 20 revenues. As of June 28, 2017, the total amount apportioned through the third quarter is $122.18 per ADA in unrestricted revenues and $23.61 per ADA in Proposition 20 revenues. The CDE recommends accruals for the fourth quarter to be $20.86 per ADA for the unrestricted lottery apportionment and $21.12 per ADA for the Proposition 20 apportionment.

If funds are owed to the state for prior year 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.

2017–18 Lottery Revenue Projections

The CSLC is projecting total sales of $6.75 billion for 2017–18 and estimates that this level of sales would result in $1.53 billion for education. Based on these projections, the CDE estimates that the lottery will provide $194 per ADA ($146 per ADA in unrestricted lottery revenues and $48 per ADA in Proposition 20 revenues) for 2017–18. 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 Victoria Pluim, Associate Governmental Program Analyst, by phone at 916-324-4533 or by e-mail at [Note: the preceding contact information is no longer valid and has been replaced by Janet Finley, Fiscal Consultant, Categorical Allocations and Management Assistance Office, by phone at 916-323-5091 or by e-mail at].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, June 29, 2018

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