Skip to main content
California Department of Education Logo
California Department of Education
Official Letter
California Department of Education
Official Letter

[Email notice of this letter was sent on July 15, 2022 to the PASE and CDEfisc email distribution lists.]

July 15, 2022

Dear County Superintendents of Schools and County Auditors:

2022–23 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 2022–23 Advance Apportionment can be found on the California Department of Education (CDE) Principal Apportionment, Fiscal Year 2022–23 web page at https://www.cde.ca.gov/fg/aa/pa/pa2223.asp 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 2022–23 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 https://www.cde.ca.gov/fg/aa/pa/ada75702223.asp.

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

Sincerely,

Kimberly Conover, Manager
Principal Apportionment Funding Office

KC: ic

Last Reviewed: Tuesday, January 16, 2024

Recently Posted in Allocations & Apportionments

  • LCAP Required Goals Lists Archive (added 12-Jun-2024)
    File archive for local educational agencies (LEAs) that have met the criteria to include specific goals in the Local Control and Accountability Plan (LCAP).
  • 2023 Low Performing Schools Non-ALL Record Layout (added 11-Jun-2024)
    Record layout for file that identifies the schools that have a red performance indicator for at least one of the 13 Non-ALL student group OR "very low" for the College/Career Indicator.
  • 2023 Low Performing LEAs Non-ALL Record Layout (added 11-Jun-2024)
    Record layout for file that identifies the local educational agencies (LEAs) that have a red performance indicator for at least one of the 13 Non-ALL student group OR "very low" for the College/Career Indicator.
  • 2023 Low Performing Schools Record layout (added 11-Jun-2024)
    Record layout for file that identifies the schools that have a red performance indicator for the ALL student group OR "very low" for the College/Career Indicator.
  • Res-23: Prop 28 (added 06-Jun-2024)
    Funding results page for State Special School, Prop 28, for fiscal year 2023-24.

  • Instructions: Application for Funding (added 29-Apr-2024)
    Consolidated Application and Reporting System data entry instructions for the 2024–25 Application for Funding data collection form.
  • Instructions: Certification of Assurances (added 29-Apr-2024)
    Consolidated Application and Reporting System data entry instructions for the 2024–25 Certification of Assurances data collection form.
  • Instructions: Homeless Policy and Requirements (added 29-Apr-2024)
    Consolidated Application and Reporting System data entry instructions for the 2023–24 Homeless Education Policy, Requirements, and Implementation data collection form.
  • 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: Protected Prayer Certification (added 29-Apr-2024)
    Consolidated Application and Reporting System data entry instructions for the 2024–25 Protected Prayer Certification data collection form.