Dear Kern County Superintendent of Schools:

First Apportionment to the
Kern County Superintendent of Schools
for the Fiscal Crisis and Management Assistance Team
Fiscal Year 2024–25

This apportionment, in the amount of $7,559,000, is made to the Kern County Superintendent of Schools (KCSOS) from funds provided in various Schedules and Provisions of Item 6100-107-0001 of the Budget Act of 2024 (Chapter 22, Statutes of 2024), in support of the Fiscal Crisis and Management Assistance Team (FCMAT). The amount apportioned is equal to 100 percent of the amount available in each of the following Schedules and Provisions of Item 6100-107-0001:

Schedule 1, Provision 2(a) – An appropriation of $4,695,000 is made for the purpose of overseeing FCMAT responsibilities and to meet the costs of participation under the California Education Code (EC) Section 42127.8. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: county offices of education (COE) Fiscal Oversight – FCMAT, and Revenue Object Code 8590, All Other State Revenue.

Schedule 1, Provision 2(c) – An appropriation of $374,000 is made for the purpose of providing, through computer technology, financial and demographic information that is interactive and immediately accessible to all local educational agencies (LEAs) to assist them in their decision-making process. To ensure a completely integrated system, this computer information should be developed in collaboration with the California Department of Education (CDE) and should be compatible with the hardware and software of the CDE, so that this information may also assist state-level policymakers in making comparable standardized financial information available to the LEAs and the public. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: FCMAT Ed Data Partnership, and Revenue Object Code 8590, All Other State Revenue.

Schedule 2, Provision 3 – An appropriation of $42,000 is made for the purpose of additional staff and resources needed for FCMAT to ensure that timely resolution of audit findings is achieved pursuant to the directives of EC Section 41344. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: Audit Appeal Panel, FCMAT, and Revenue Object Code 8590, All Other State Revenue.

Schedule 3, Provision 4(a) – An appropriation of $115,000 is made for the purpose of no more than a 25 percent state reimbursement to COE for fiscal oversight of school districts with audit exceptions, districts with qualified or negative interim reports, districts that may be unable to meet financial obligations for the current or subsequent fiscal years, or districts with disapproved budgets. Funds are available until July 30, 2024, for the purposes listed in Provision 5 of Item 6100‑107‑0001. For standard account code structure coding, use Resource Code 7810, Other Restricted State: FCMAT COE Increased Oversight, and Revenue Object Code 8590, All Other State Revenue.

Schedule 3, Provision 4(b) – Up to $871,000 may be used to fully reimburse COE activities for extraordinary costs of audits, examinations, or reviews of any school district or charter school in cases in which fraud, misappropriation of funds, or other illegal fiscal practices require review by the COE, pursuant to EC Section 1241.5. The State Board of Education may request any county superintendent of schools to initiate such an audit, examination, or review for any charter school or all-charter district for which the board has oversight responsibility. FCMAT shall administer allocation of the funds, and all reimbursements shall be subject to the approval of both the Department of Finance (DOF) and the CDE. Funds are available until July 30, 2024, for the purposes listed in Provision 5 of Item 6100-107-0001. For standardized account code structure coding, use Resource Code 7810, Other Restricted State: FCMAT – COE Reimbursements for Fiscal Oversight (Extraordinary Audit Costs), and Revenue Object Code 8590, All Other State Revenue.

Schedule 4, Provision 7 – A total appropriation of $1,462,000 is made for the purpose of providing staff development to LEA school finance and business personnel, as provided in EC Section 42127.8. Of these funds, $150,000 shall be used to support professional learning opportunities offered to LEAs by FCMAT, pursuant to Provision 7(b). For standardized account code structure coding, use Resource Code 7810, Other Restricted State: COE Fiscal Oversight – Staff Development (FCMAT), and Revenue Object Code 8590, All Other State Revenue.

Pursuant to Provision 8 of Item 6100-107-0001, the KCSOS shall annually provide a report detailing past year expenditures, identifying the LEAs assisted with these funds and a summary of progress for each. Additionally, the report shall identify a plan for the proposed uses of the allocations in this item, identifying estimated expenditures for each LEA anticipated to be served. This report shall be submitted to the CDE and to the DOF by October 1 of each year.

A warrant will be mailed to the Kern County Treasurer approximately four weeks from the date of this letter. The KCSOS is requested to inform FCMAT immediately regarding this apportionment.

The KCSOS was notified of this apportionment by email which was sent to its CDEfisc email address. The CDE requested that the email be forwarded to FCMAT, and included the links to this letter and the apportionment schedule which are posted on the CDE web page at https://www.cde.ca.gov/fg/aa/fc/.

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

Sincerely,

Elizabeth Dearstyne, Director
School Fiscal Services Division