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Ltr1-08: Middle and High School Supp Counseling

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

June 19, 2009

Dear County Superintendents of Schools, Auditors, and Treasurers:


This apportionment, in the amount of $176,908,000, is made from funds provided in Item 6110-108-0001, Supplemental School Counseling Program, of the Budget Act of 2008, Chapters 268 and 269, Statutes of 2008, as amended by Senate Bill 4 of the 2009-10 Third Extraordinary Session, Chapter 12, Statutes of 2009 (SBX3 4).

This apportionment represents 100 percent of the entitlements for school districts and direct-funded charter schools that submitted to the California Department of Education (CDE) by June 30, 2008, legal assurances, provided through the Consolidated Application, Part I, that they would meet the statutory requirements for the Middle and High School Supplemental School Counseling program. The entitlements were calculated by first determining an amount for each participating school district and direct-funded charter school equal to a rate of $68.24 for each California Basic Educational Data System enrollment for grades seven through twelve, with minimum allocation of $5,227 for school sites with enrollment of 100 or fewer in grades seven through twelve, $10,453 for school sites with enrollment of 101 through 200 in grades seven through twelve, and $31,359 for school sites with enrollment of over 200 in grades seven through twelve, and then proportionately reducing that amount based on the budget item reduction pursuant to SBX3 4. To view the schedule of apportionment, please visit the California Department of Education Categorical Programs Web site at

California Education Code (EC) Section 42605, added by SBX3 4, authorizes complete flexibility by a school district and direct-funded charter school in the use of funds appropriated in the state budget for fiscal years 2008-09 through 2012-2013 for numerous budget items, including the funding formerly restricted to the Supplemental School Counseling program. School districts and direct-funded charter schools may now use the funds formerly restricted to this program for any educational purpose. Program and funding requirements as otherwise provided in statute, regulation, and budget act provisional language associated with the funding are not in effect. The funds are therefore unrestricted and should be accounted for as such.

For standardized account code structure (SACS) coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8590, All Other State Revenue. If you wish to continue to record activities related to these funds, for 2008-09 only, in Resource Code 7080, Supplemental School Counseling Program, and Revenue Object Code 8590, All Other State Revenue. please review the additional guidance in CDE’s letter titled Fiscal Issues Relating to Budget Reductions and Flexibility Provisions, dated April 17, 2009, in the section “Accounting Issues Unique to 2008-09,” beginning on page 11. This letter contains in-depth guidance on accounting for the funds and balances made unrestricted pursuant to the flexibility provisions of SBX3 4; it is available at

Direct-funded charter schools applied individually, and their amounts were calculated separate from the district amount. Locally funded charter schools applied through their authorizing districts, and the funding associated with these schools is included in the district amounts.

If you have any questions regarding the program, please contact David Kopperud, Education Consultant, Counsel, Student Support & Service Learning Unit, at 916-323-1028 or by e-mail at If you have any fiscal questions regarding this apportionment, please contact Nancy Cook, Staff Services Manager I, Categorical Allocations and Management Assistance Office, at 916-323-1314 or by e-mail at [Note: the preceding contact information is no longer valid.]


Susan Lange, Deputy Superintendent
Finance, Technology, and Administration Branch

Last Reviewed: Monday, June 6, 2016
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