Advance Apportionment ADA Letter, FY 2014-15

Dear County Auditors:

2014–15 ADVANCE APPORTIONMENT AVERAGE DAILY
ATTENDANCE FOR ALLOCATION OF SUPPLEMENTAL TAXES
(SECTION 75.70 OF THE REVENUE AND TAXATION CODE)

Section 75.70 of the Revenue and Taxation Code authorizes each county auditor to make allocations of taxes generated by increased assessments, called supplemental taxes, using average daily attendance (ADA). Enclosed for that purpose is the ADA certified by the State Superintendent of Public Instruction for the 2014–15 Advance Apportionment. For your convenience, this ADA listing is also posted on the California Department of Education Principal Apportionment, Fiscal Year 2014–15 Web page at http://www.cde.ca.gov/fg/aa/pa/pa1415.asp under the Other Fiscal Information heading.

Pursuant to Section 75.70, the ADA is deemed to be zero for purposes of allocating supplemental taxes in 2014–15 for the following school districts:

1. In the case of multicounty school districts for the portions of the school districts located other than in the county of control.
2. Any district deemed to be an excess tax school entity pursuant to Revenue and Taxation Code Section 95 in the prior fiscal year. For the 2013–14 Fiscal Year, Section 95 defines an excess tax school entity as a district for which the apportionment of state funds, less categorical minimum state aid, is zero, pursuant to subdivision (o) of Section 42238.02 of the Education Code. The ADA listing identifies these school districts as excess tax in the comment column of the enclosure.  

If you have any questions regarding the enclosed, please contact Judy Gonzalez, Analyst, Office of Principal Apportionment and Special Education, by phone at 916-324-4557 or by e-mail at jgonzalez@cde.ca.gov, or Christina Kersey, Education Fiscal Services Consultant, Office of Principal Apportionment and Special Education, by phone at 916-324-9806 or by e-mail at ckersey@cde.ca.gov [Note: the preceding contact, phone number, and email address are no longer valid and have been replaced by Office of Principal Apportionment Section by phone at 916-324-4541 or by e-mail at pase@cde.ca.gov.]

Sincerely,



Elizabeth Dearstyne, Administrator
Office of Principal Apportionment and Special Education

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