Advance Apportionment ADA Letter, FY 2008–09

September 18, 2008

Dear County Auditors:

2008-09 ADVANCE APPORTIONMENT AVERAGE DAILY
ATTENDANCE FOR ALLOCATION OF SUPPLEMENTAL TAXES
(SECTION 75.70 OF THE REVENUE AND TAXATION CODE)

Section 75.70 of the Revenue and Taxation Code authorizes each county auditor to make allocations of taxes generated by increased assessments, called supplemental taxes, using average daily attendance (ADA). The 2008–09 Advance ADA certified by the State Superintendent of Public Instruction for that purpose is posted on the California Department of Education’s Web site at http://www.cde.ca.gov/fg/aa/pa/pa0809.asp under the heading Other Fiscal Information.

Please note that pursuant to Section 75.70, the ADA of the following districts for purposes of allocating supplemental taxes in 2008–09, is deemed to be zero:

• In the case of multicounty districts, the portions of the districts located other than in the county of control.
• Any district that received $2,400 or $120 per ADA, whichever is greater, in the prior fiscal year.

If you have any questions regarding the ADA listing, please contact Peter Foggiato, Administrator, Office of Principal Apportionment and Special Education, at 916-324-4541 or by e-mail at pfoggiato@cde.ca.gov [Note: the preceding contact is no longer valid and has been replaced by Office of Principal Apportionment and Special Education, by phone at 916-324-4541 or by e-mail at pase@cde.ca.gov.]

Sincerely,

Scott Hannan, Director
School Fiscal Services Division