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California Department of Education
Official Letter
California Department of Education
Official Letter
June 26, 2019

Dear County and District Superintendents:

2018–19 Fourth Quarter Accrual
2019–20 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.

2018–19 Fourth Quarter Accrual

Based on the California State Lottery Commission’s (CSLC) year-end projections for fiscal year 2018–19, the California Department of Education (CDE) estimates lottery revenues to be $163.73 per unit of average daily attendance (ADA) for non-Proposition 20 (unrestricted revenues) and $65.91 per ADA for Proposition 20 revenues. This increased projection is a result of the higher than expected level of sales and profit in the 2018–19 fiscal year due to a historic Mega Millions jackpot in October 2018. The CSLC is projecting a more conservative level of sales in fiscal year 2019–20 based on statistical jackpot patterns.

As of June 26, 2019, the total amount apportioned through the third quarter is $139.38 per ADA in unrestricted revenues and $42.18 per ADA in Proposition 20 revenues. The CDE recommends accruals for the fourth quarter to be $24.35 per ADA for the unrestricted lottery apportionment and $23.73 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 of the Master Register 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.

2019–20 Lottery Revenue Projections

The CSLC is projecting total sales of $7.295 billion for 2019–20 and estimates that this level of sales would result in $1.6 billion for education. Based on these projections, the CDE estimates that the lottery will provide $207 per ADA ($153 per ADA in unrestricted lottery revenues and $54 per ADA in Proposition 20 revenues) for 2019–20. 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 subject, please contact Janet Finley, Education Fiscal Services Consultant, School Fiscal Services Division, by phone at 916-323-5091 or by email at


Caryn Moore, Director
School Fiscal Services Division


Last Reviewed: Thursday, June 27, 2019

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