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California Department of Education
Official Letter
California Department of Education
Official Letter

[Email notice of this letter was sent on July 14, 2021 to the PASE and CDEfisc email distribution lists.]

July 14, 2021

Dear County Superintendents of Schools and County Auditors:

2021–22 Advance Apportionment Average Daily Attendance for Allocation of Supplemental Taxes

In accordance with Revenue and Taxation Code (RTC) Section 75.70, each county auditor is required to make allocations of taxes generated by increased assessments, called supplemental taxes, using average daily attendance (ADA). For that purpose, the report of ADA certified by the State Superintendent of Public Instruction for the 2021–22 Advance Apportionment can be found on the California Department of Education (CDE) Principal Apportionment, Fiscal Year 2021–22 web page at under the Other Fiscal Information heading.

Pursuant to RTC Section 75.70, ADA is deemed to be zero for purposes of allocating supplemental taxes in 2021–22 for the following school districts:

  1. In the case of multicounty school districts, the portion(s) of the school district located outside the county of control.
  2. Any district deemed to be an excess tax school entity in the prior fiscal year pursuant to RTC Section 95. Section 95 defines an “excess tax school entity” as a school district for which the apportionment of state funds, less categorical minimum state aid, is zero, pursuant to Education Code Section 42238.02(o). The report identifies these school districts as Excess Tax in the “Excess Tax Indicator” column.

County superintendents of schools were notified of this report via CDEfisc email. The CDE requested that county superintendents of schools forward the email to the county auditor, which included a link to this letter and accompanying report posted on the CDE’s web page at

If you have any questions regarding this information, please contact the Principal Apportionment Section, by email at or by phone at 916-324-4541.


Ian Cambridge, Manager
Principal Apportionment Funding Office


Last Reviewed: Thursday, December 22, 2022

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