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California Department of Education
Official Letter
California Department of Education
Official Letter
September 26, 2025

Dear Kern County Superintendent of Schools:

Apportionment for the
Standardized Account Code Structure System
Maintenance and Operations Support
Fiscal Year 2025–26

This apportionment, in the amount of $3,920,000, is made to the Kern County Superintendent of Schools (KCSOS) pursuant to subdivision (c) of Section 135 of Assembly Bill 130 (Chapter 44, Statutes of 2021). These funds are apportioned to KCSOS for the Kern County Office of Education and County Office Fiscal Crisis and Management Assistance Team for maintenance and operations support for the Standardized Account Code Structure (SACS) system. The amount apportioned is equal to 100 percent of the available amount for fiscal year 2025–26.

The KCSOS was notified of this apportionment by email, which was sent to its CDEfisc email address. The notification included a link to this letter and the apportionment schedule which are posted on the CDE web page at https://www.cde.ca.gov/fg/aa/sa/.

A warrant will be mailed to the Kern County Treasurer approximately four weeks from the date of this letter. For SACS coding, use Resource Code 7810, Other Restricted State, and Revenue Object Code 8590, All Other State Revenue.

If you have any questions regarding this apportionment or the payment process, please contact the Categorical Allocations and Audit Resolution Office by email at CAAR@cde.ca.gov.

Sincerely,

Tami Pierson, Director
School Fiscal Services Division

TP:ct

Last Reviewed: Wednesday, September 24, 2025
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