Skip to main content
California Department of Education Logo
California Department of Education
Official Letter
California Department of Education
Official Letter
July 17, 2023

Dear County and District Superintendents:

2022–23 Lottery Fourth Quarter Accrual
2023–24 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.

2022–23 Fourth Quarter Accrual

Based on the California State Lottery Commission’s (CSLC) year-end projections for fiscal year 2022–23, the California Department of Education (CDE) estimates Lottery revenues to be $204.10 per unit of average daily attendance (ADA) for non-Proposition 20 (unrestricted revenues) and $99.90 per ADA for Proposition 20 revenues.

As of June 28, 2023, the total amounts apportioned through the third quarter are $171.636748849 per ADA in non-Proposition 20 unrestricted revenues and $69.908322532 per ADA in Proposition 20 revenues. The CDE recommends accruals for the fourth quarter to be $32.47 per ADA for the unrestricted Lottery apportionment and $30.00 per ADA for the Proposition 20 apportionment. In summary:

2022–23
Quarterly
Apportionment
2022–23
Funding Rate
Non-Prop 20
2022–23
Funding Rate
Prop 20
1st
$70.277656963
$0.000000000
2nd
$62.674752829
$28.450817258
3rd
$38.684339057
$41.457505274
4th (Estimated)
$32.465063567
$29.996000494
Total (Estimated)
$204.101812416
$99.904323026

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 https://www.sco.ca.gov/ard_payments_lottery.html provides information on amounts due.

2023–24 Lottery Revenue Projections

The CSLC is projecting total Lottery sales of $8.7 billion for 2023–24 and estimates that this level of sales will result in $1.79 billion for education. Based on these projections, the CDE estimates that the lottery will provide the following estimated rates:

2023–24
Estimated Funding Rate
Non-Prop 20
2023–24
Estimated Funding Rate
Prop 20
2023–24
Estimated Funding Rate
Total
$177.00
$72.00
$249.00

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 the Categorical Allocations and Audit Resolution Office by email at CAAR@cde.ca.gov.

Sincerely,

Keith Smith, Education Fiscal Services Administrator
School Fiscal Services Division

KS:avj

Last Reviewed: Monday, July 17, 2023

Recently Posted in Allocations & Apportionments

  • Instructions: LCAP Federal Addendum Certification (added 29-Apr-2024)
    Consolidated Application and Reporting System data entry instructions for the 2024–25 Local Control and Accountability Plan (LCAP) Federal Addendum Certification data collection form.
  • Instructions: Title III Immigrant YTD Expenditure (added 29-Apr-2024)
    Consolidated Application and Reporting System data entry instructions for the 2023–24 Title III Immigrant Year-to-Date (YTD) Expenditure Report, 12 Months data collection form.
  • Instructions: Title III Immigrant Nonprofit Served (added 29-Apr-2024)
    Consolidated Application and Reporting System data entry instructions for the 2023–24 Title III Immigrant Nonprofit Private School Students Served data collection form.
  • Instructions: Title III EL YTD Expenditure Report (added 29-Apr-2024)
    Consolidated Application data entry instructions for the 2023–24 Title III English Learner (EL) Year-to-Date (YTD) Expenditure Report, 12 Months data collection form.
  • Instructions: Title II FY Expenditure, 12 Months (added 29-Apr-2024)
    Consolidated Application and Reporting System data entry instructions for the 2023–24 Title II, Part A Fiscal Year Expenditure Report, 12 Months data collection form.