Ltr1-14: County Out-of-State Tuition Reimbursement

August 26, 2014

Dear Select County Superintendents of Schools:

NOTICE OF LOCAL CONTROL FUNDING FORMULA
STATE AID SPECIAL APPORTIONMENT
FOR SELECT COUNTY OFFICES OF EDUCATION
FISCAL YEAR 2014–15

This special apportionment, in the amount of $880,493, is made in accordance with Section 49 of Senate Bill (SB) 859 (Chapter 33, Statutes of 2014). The purpose of this special apportionment is to provide reimbursement to county offices of education (COE) for resident students who attended school outside of California during the 2013–14 fiscal year.

Prior to the enactment of the Local Funding Formula (LCFF), a COE received full reimbursement of reported expenditures for students who attended school in an adjoining state under the COE revenue limit formula. The intent under LCFF was to fund these students like any other county-served students who did not meet the requirements of California Education Code (EC) Section 2574(c)(4)(A). However, because clarifying statutory language was needed to fully implement these changes and since COEs already signed contracts for the 2013–14 fiscal year before LCFF became law, SB 859 provides a one-time reimbursement to COEs under the old methodology. Beginning fiscal year 2014–15, SB 859 modified EC Section 2576 to credit the average daily attendance for students who attend school in an adjoining state pursuant to EC Section 2000 to the school district of attendance for LCFF purposes.

The County Out-of-State Tuition Expenditure Reimbursement Total shown on the payment schedule reflects the amount reported by the COE in the Principal Apportionment Data Collection (PADC) software for the 2013–14 Second Principal reporting period. The first payment, also shown on the schedule, reflects 75 percent of the reimbursement total. The second payment will be calculated at a future date after the final expenditure amounts are reported in the PADC software for the 2013–14 Annual reporting period. The payment schedule, including this letter, is available on the California Department of Education’s Web site at http://www.cde.ca.gov/fg/aa/pa/pa1314.asp.

Warrants will be mailed to each county treasurer approximately three weeks from the date of this Notice. For standardized account code structure coding, use Resource Code 0000, Unrestricted and Revenue Object Code 8011, Local Control Funding Formula State Aid – Current Year, for school districts and charter schools.

If you have any questions regarding this apportionment, please contact Sichan Kanyavong, Analyst, Office of Principal Apportionment and Special Education, by phone at 916-319-0701 or by e-mail at skanyavong@cde.ca.gov [Note: the preceding contact is no longer valid. If you have any questions regarding this apportionment, please contact us by phone at 916-324-4541 or by e-mail at PASE@cde.ca.gov].

Sincerely,



Jeannie Oropeza, Deputy Superintendent
Services for Administration, Finance, Technology, and Infrastructure Branch