Skip to main content
California Department of Education Logo
California Department of Education
Official Letter
California Department of Education
Official Letter
June 30, 2020

Dear County and District Superintendents:

2019–20 Fourth Quarter Accrual
2020–21 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.

2019–20 Fourth Quarter Accrual

Based on the California State Lottery Commission’s (CSLC) year-end projections for fiscal year 2019–20, the California Department of Education (CDE) estimates lottery revenues to be $148.78 per unit of average daily attendance (ADA) for non-Proposition 20 (unrestricted revenues) and $48.41 per ADA for Proposition 20 revenues. This reduced projection is a result of the lower than expected level of sales and profit in the 2019–20 fiscal year due to the COVID-19 pandemic.

As of June 26, 2020, the total amount apportioned through the third quarter is $124.86 per ADA in unrestricted revenues and $22.65 per ADA in Proposition 20 revenues. The CDE recommends accruals for the fourth quarter to be $23.92 per ADA for the unrestricted lottery apportionment and $25.76 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.

2020–21 Lottery Revenue Projections

The CSLC is projecting total sales of $7.120 billion for 2020–21 and estimates that this level of sales will result in $1.5 billion for education. Based on these projections, the CDE estimates that the lottery will provide $199 per ADA ($150 per ADA in unrestricted lottery revenues and $49 per ADA in Proposition 20 revenues) for 2020–21. 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 Julie Klein Briggs, Education Fiscal Services Consultant, School Fiscal Services Division, by email at


Elizabeth Dearstyne, Director
School Fiscal Services Division

Last Reviewed: Friday, July 10, 2020

Recently Posted in Allocations & Apportionments

  • Learning Loss Mitigation Funding (added 07-Aug-2020)
    Federal and state funding provided to LEAs for activities that directly support pupil academic achievement and mitigate learning loss related to COVID-19 school closures.
  • ESSER Funding (added 07-Aug-2020)
    Provides funding to LEAs through Section 18003 of the Elementary and Secondary School Emergency Relief (ESSER) Fund, to address the impact of COVID-19 on elementary and secondary schools.
  • 2020–21 Advance Apportionment Letter (added 20-Jul-2020)
    Letter to county superintendents of schools, auditors, and treasurers for the 2020–21 advance apportionment.
  • Funding Excel Files, FY 2020–21 Advance (added 20-Jul-2020)
    Apportionment exhibits provide detail of the distribution of funds by either county, district, or charter school for fiscal year (FY) 2020–21 Advance.
  • Advance Apportionment ADA Letter, FY 2020–21 (added 10-Jul-2020)
    Letter dated July xx, 2020 for average daily attendance (ADA) for allocation of supplemental taxes for fiscal year (FY) 2020–21.