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Ltr1-14: Mandate One-Time

California Department of Education
Official Letter
California Department of Education
Official Letter
November 4, 2014

Dear County Superintendents of Schools:


This apportionment, in the amount of $360,450,233, is made from funds provided by Provision 7 of Item 6110-488 of the Budget Act of 2014 (Chapter 25, Statutes of 2014), and Section 52 of Senate Bill (SB) 858 (Chapter 32, Statutes of 2014). This apportionment is made to all local educational agencies (LEAs) that reported average daily attendance (ADA) as of the second principal apportionment for the 2013–14 fiscal year and reflects 90 percent of each LEA’s 2014–15 entitlement. The remaining 10 percent will be paid by March 2015.

Pursuant to Government Code Section 17581.8, added by SB 858, allocations made pursuant to this section shall first satisfy any outstanding claims pursuant to Section 6 of Article XIII B of the California Constitution for reimbursement of state-mandated local program costs for any fiscal year. The State Controller shall apply amounts received by each LEA against any balances of unpaid claims for reimbursement of state-mandated local program costs and interest in chronological order beginning with the earliest claim.

LEAs may expend funds for any one-time purpose, as determined by the LEA’s governing board. It is the intent of the Legislature that LEAs will prioritize the use of these one-time funds for professional development, instructional materials, technology infrastructure, and any other investments necessary to support implementation of the common core standards in English language arts and mathematics, the implementation of English language development standards, and the implementation of the Next Generation Science standards.

The schedule of apportionment shows each LEA’s 2013–14 P-2 ADA that was used in the calculation of the 2014–15 one-time funding, as well as the total 2014–15 apportionment amount. Direct-funded and locally-funded charter schools are listed separately on the apportionment schedule. Apportionments for direct-funded charter schools will be issued to the charter school and apportionments for locally-funded charter schools will be included in the payment issued to the authorizing agency.

Warrants will be mailed to each county treasurer approximately two weeks from the date of this Notice. For standardized account code structure coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8550, Mandated Cost Reimbursements.

The county superintendents of schools were notified of this apportionment by e-mail which was sent to their CDEfisc email addresses. The California Department of Education (CDE) requested that the email be forwarded to all school districts and charter schools in the county, and included the links to this letter and the apportionment schedule which are posted on the CDE Web page at

If you have any questions regarding this apportionment, please contact Julie Klein Briggs, Fiscal Consultant, Categorical Allocations and Management Assistance Unit, by phone at 916-323-6191 or by email at



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

Last Reviewed: Tuesday, September 19, 2023
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