Official Letter
Official Letter
Dear County Superintendents of Schools:
First Apportionment for the Mandate Block Grant
for Participating Local Educational Agencies
Fiscal Year 2023–24
This apportionment, in the amount of $259,819,000, is made from funds provided by Item 6100-296-0001 of the Budget Act of 2023 (Chapter 12, Statutes of 2023). This apportionment is made to all local educational agencies (LEAs) who submitted an application to participate in the Mandate Block Grant (MBG) for Fiscal Year 2023–24. In 2023–24, the Budget Act appropriation is insufficient to fully fund all participating LEAs. Therefore, pursuant to Provision 3 of Item 6100-296-0001 funding rates have been proportionally reduced by approximately 0.47 percent, the statutory funding rates and reduced funding rates are displayed below. The amount paid in this apportionment reflects 100 percent of each LEA’s reduced MBG allocation.
Pursuant to Government Code (GC) Section 17581.6, LEAs make an annual choice to receive MBG funds for the mandated activities specified in GC Section 17581.6(f). An election to receive MBG funding does not relieve an LEA of the obligation to perform applicable mandates. A school district or county office of education that receives MBG funding for Fiscal Year 2023–24 is not eligible to submit a reimbursement claim to the State Controller’s Office (SCO), pursuant to GC Section 17560, for the mandated activities identified in GC Section 17581.6(f) for the same fiscal year. However, if the mandated program is not suspended or specifically identified in GC Section 17581.6(f), a mandate reimbursement claim may be filed with the SCO.
One active program, the Teacher Incentive Program (Program Number 252), is not included in the 2023–24 Mandate Block Grant and is identified as reimbursable, therefore, school districts and county offices of education are eligible to submit reimbursement claims to the SCO for costs incurred in Fiscal Year 2023–24. LEAs should note that in order for a reimbursement claim to be paid, funds must be appropriated for that mandated program. Currently, this program does not have an appropriation to support payment of any claims.
Funding for the MBG is based on reported average daily attendance (ADA) for Grades K–8 and Grades 9–12 as of the Second Principal (P-2) Apportionment for the previous fiscal year multiplied by respective funding rates. The 2023–24 funding rates for each grade span are set forth in Item 6100-296-0001 of the Budget Act of 2023 as follows:
| LEA | Grade Span | 2023–24 Statutory Funding Rates | 2023–24 Reduced Funding Rates |
|---|---|---|---|
| County Office of Education (COE) | K–8 |
$37.81 |
$37.63 |
| COE | 9–12 |
$72.84 |
$72.49 |
| COE | Countywide1 |
$1.27 |
$1.26 |
| School District | K–8 |
$37.81 |
$37.63 |
| School District | 9–12 |
$72.84 |
$72.49 |
| Charter School | K–8 |
$19.85 |
$19.76 |
| Charter School | 9–12 |
$55.17 |
$54.91 |
1Countywide ADA is defined as the aggregate number of units of ADA within the county attributable to all school districts for which the county superintendent of schools has jurisdiction pursuant to Education Code (EC) Section 1253, charter schools within the county, and the schools operated by the county superintendent of schools.
The schedule of apportionment for the MBG shows each participating LEA’s 2023–24 total allocation and the apportionment amount. The P-2 ADA, by grade span, used in the calculation of funding is included in the MBG allocation schedule at https://www.cde.ca.gov/fg/aa/ca/mandatebg23result.asp. Direct-funded and locally funded charter schools that applied for the MBG are listed separately on the apportionment schedule. Apportionments for direct-funded charter schools will be issued to the charter school and apportionments for locally funded charter schools will be included in the payment issued to the authorizing agency.
Warrants will be mailed to each county treasurer approximately two weeks from the date of this letter. For standardized account code structure coding, use Resource Code 0000, Unrestricted, and Revenue Object Code 8550, Mandated Cost Reimbursements.
The county superintendents of schools were notified of this apportionment by email which was sent to their CDEfisc email addresses. The California Department of Education (CDE) requested that the email be forwarded to all school districts and charter schools in the county, and included the links to this letter and the apportionment schedule which are posted under “Mandate Block Grant 2023 Funding Results” on the CDE web page at https://www.cde.ca.gov/fg/aa/ca/mandatebg.asp.
If you have any questions regarding this apportionment, please contact the Categorical Allocations and Audit Resolutions Office by email at Mandate@cde.ca.gov.
Sincerely,
Elizabeth Dearstyne, Director
School Fiscal Services Division
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