Dear County Superintendents of Schools:

Apportionment for the
Unemployment Insurance Management System,
Maintained by County Superintendents of Schools,
Fiscal Year 2025–26

This apportionment, in the amount of $1,788,032, has been made in accordance with California Education Code Section 1330 and Unemployment Insurance Code sections 822 and 826 to fund county offices of education that are responsible for establishing, coordinating, and maintaining an unemployment insurance management system for each school employer participating in the School Employees Fund.

Warrants will be mailed to each county treasurer approximately three weeks from the date of this letter. The treasurer of each county shall immediately deposit the amount received to the County School Service Fund of the county superintendent of schools. For standardized account code structure (SACS) coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8590, All Other State Revenue.

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

Sincerely,

Tami Pierson, Director
School Fiscal Services Division