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Ltr1-15: Mandate One-Time

California Department of Education
Official Letter
California Department of Education
Official Letter
December 10, 2015

Dear County Superintendents of Schools:


This apportionment, in the amount of $1,354,174,500, is made from funds provided by Government Code (GC) Section 17581.9(h), as added by Section 43 of Assembly Bill 104 (Chapter 13, Statutes of 2015) in support of One-Time Funds for Outstanding Mandate Claims. This apportionment is made to all local educational agencies (LEAs) that reported average daily attendance (ADA) at the 2014–15 Second Principal (P–2) Apportionment and remain active in the 2015–16 fiscal year. Funds are allocated on an equal amount per unit of 2014–15 P-2 ADA. This apportionment reflects approximately 42.8 percent of each LEA’s 2015–16 total entitlement. Remaining funds are scheduled for release in January 2016 (42.8 percent), March 2016 (3.4 percent) and April 2016 (11.0 percent).

Pursuant to GC Section 17581.9(d), allocations made pursuant to this section shall first satisfy any outstanding claims 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 purpose, as determined by the LEA’s governing board. It is the intent of the Legislature that LEAs shall prioritize the use of these one-time funds for professional development, induction for beginning teachers with a focus on relevant mentoring, 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 2014–15 P-2 ADA that was used in the calculation of the 2015–16 one-time funding, the total 2015–16 entitlement and the first 2015–16 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 e-mail addresses. The California Department of Education (CDE) requested that the e-mail 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 e-mail at



Peter Foggiato, Director
School Fiscal Services Division

Last Reviewed: Wednesday, April 19, 2023
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