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2011–12 Hardship Apportionment Letter

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

June 1, 2012

Dear Select County Superintendent of Schools, Auditor, and Treasurer:


This special apportionment, in the amount of $99,963,556 has been made in accordance with California Education Code (EC) Section 14041.75. The purpose of this special apportionment is to provide state aid to a local educational agency (LEA) that received an exemption from the June to July Principal Apportionment deferral.

Assembly Bill (AB) 103, Chapter 13, Statutes of 2012 delays the deadline for the California Department of Education (CDE) to certify the Second Principal (P-2) Apportionment from on or before July 2, 2012 to on or before July 15, 2012. The reason for the delay was to provide additional time for county auditors to calculate estimates of 2011–12 remittances to LEAs from the Redevelopment Property Tax Trust Fund, which is related to the elimination of redevelopment agencies that affect the
P-2 payment calculations.

Prior to AB 103, LEAs exempted from the June to July Principal Apportionment deferral would have received a payment in June equal to the lesser of its requested need or its P-2 payment. Since P-2 will not be completed in time to make a payment in June, AB 103 added EC Section 14041.75 to allow an LEA to be granted an exemption to receive a payment in June equal to the amount of funds requested to meet its financial obligations as approved by the Department of Finance. An LEA’s P-2 Principal Apportionment Summary total will reflect updated entitlement amounts for the fiscal year. The amount of funds provided in this apportionment will be shown as a reduction on Line A-27, Recomputations and Adjustments of the summary. An LEA’s P-2 payment will be equal to its P-2 Principal Apportionment Summary total less the amount of funds paid to date, including funds deferred to July and August 2012 from the First Principal Apportionment.

Warrants will be mailed to each county treasurer within approximately two weeks from the date of this Notice. For standardized account code structure (SACS) coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8011, Revenue Limit State Aid – Current Year for school districts and Resource Code 0000, Unrestricted, and Revenue Object Code 8015, Charter Schools General Purpose Entitlement – State Aid for charter schools.

If you have any questions regarding this apportionment, please contact Elizabeth Dearstyne, Consultant, Principal Apportionment and Special Education Office, by phone at 916-324-4541 or by e-mail at [Note: the preceding contact information is no longer valid and has been replaced by our main phone line at 916-324-4541 and general e-mail at].


Jeannie Oropeza, Deputy Superintendent
Services for Administration, Finance, Technology, and Infrastructure Branch


Last Reviewed: Thursday, March 5, 2020

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