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California Department of Education
Official Letter
California Department of Education
Official Letter
December 31, 2018

Dear County Superintendents of Schools:

First Apportionment for
One-Time Funds for Outstanding Mandate Claims
Fiscal Year 2018–19

This apportionment, in the amount of $545,821,990, is made from funds provided in the 2018–19 Budget Package, pursuant to Government Code (GC) Section 17581.97 and California Education Code (EC) Section 41207.45, in support of One-Time Funds for Outstanding Mandate Claims. This apportionment reflects 50 percent of each local educational agency’s (LEA’s) 2018–19 total entitlement. Remaining funds are scheduled for release in June 2019.

LEAs that reported average daily attendance (ADA) at the 2017–18 Second Principal (P–2) Apportionment and remain active in the 2018–19 fiscal year are eligible for funding. Funds are allocated at an approximate rate of $184.04 per unit of P-2 ADA. The P-2 ADA used in the calculation of funding and the total entitlement amounts are available on the funding results web page at

If a school district is required to repay claims disallowed under the School-Based Medi-Cal Administrative Activities (SMAA) program for fiscal years 2009–10 to 2015–16, inclusive, pursuant to GC Section 17581.97(c) and EC Section 41207.45(b) the State Controller shall, upon notification from the Department of Finance, withhold the specified amounts owed from the allocations made to those school districts.

These one-time funds, less any amount withheld for repayment of SMAA claims, 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 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, employee benefits, and any other investments necessary to support implementation of the common core academic content standards in English language arts and mathematics, English language development standards, and the Next Generation Science standards.

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.

County superintendents of schools were notified of this apportionment by email 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

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.

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


Caryn Moore, Director
School Fiscal Services Division

Last Reviewed: Tuesday, June 13, 2023
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