SONOMA COUNTY OFFICE OF EDUCATION
SCOE BIZ
Business Services
Bulletin No. 14-06
October 2013
October 22, 2013
To:
District/Charter Business Services
From:
Judy Thomson, Director Fiscal Services
State of the State
The October 15, 2013 State Budget Update issued by the Legislative Analyst’s Office reported that California’s 2013-14
personal income tax withholdings and estimated tax payments were above projections; sales tax revenues were below
projections and corporate tax revenues were below projections.
Proposition 98 Funding in millions:
Cash deferrals in millions:
LAO’s “Best Guess” scenario for Education’s outlook in millions:
The US economy is projected to grow: Gross Domestic Product ~ approximately 3% annually; personal income ~
approximately 5% annually; employment ~ less than 2% annually; S&P 500 ~ volatile but with growth.
Remaining Categorical Funds with allocations in 2013-14 and 2014-15
Many categorical programs are discontinued as of the 2013-14 fiscal year and are now a part of LCFF. Remaining funds
for select local educational agency entitlements will be scheduled for apportionment in 2013-14 and/or 2014-15.

Class Size Reduction - Kindergarten Through Third Grade
A program providing incentive funding to participating school districts for the purpose of reducing class size to
20 or fewer pupils per teacher in up to four grade levels.

School Safety and Violence Prevention
These funds may be used for any educational purpose. Formerly, they were restricted to the School Safety and
Violence Prevention program providing funding to school districts maintaining grades eight through twelve for
purposes that improve school safety or reduce violence among students.

Small School District and County Office of Education Bus Replacement
A program that funds bus replacement in small school districts and county offices of education.

Targeted Instructional Improvement Block Grant
These funds may be used for any educational purpose. Formerly, they were restricted to the Targeted
Instructional Improvement Block Grant combining funds from the Supplemental and Targeted Instructional
Improvement Grants program.
Annual Accounting for School Facilities Fees
Government Code section 66006 requires public agencies that levy developer fees to make an annual accounting of
those fees available to the public by December 27, 2013. Within 15 days after the annual accounting to the public,
the governing board must review the annual accounting at its next regularly scheduled meeting.
A separate accounting should be provided for each type of fee (separate account or fund where fees are deposited). An
annual accounting should include:

Description of the type of fee in the account/fund

Amount of the fee

Beginning and ending balance of the account/fund

The amount of expenditures on each new public improvement as well as their percentage to the cost

The approximate date by which the construction will commence

Details regarding interfund transfers and loans

Details regarding refunds to developers and allocation of non-appropriate fees.
Additionally, Government Code section 66001 requires each district that collects developer fees to make further
findings every five years about any fund in which those fees remained unexpended at the end of the a fiscal year.
For detail of the aforementioned Government Code, please go to: http://leginfo.legislature.ca.gov/faces/codes.xhtml
click on “Government Code” ; and scroll to the Title containing charter “66001”.
Position Control Retros
Please be aware that position control retros will automatically generate IFTCash Transfers in Escape, if between funds.
Please consider your internal control and Escape permission structure. Judy Thomson will be e-mailing CBOs when
such transactions take place. They should be reviewed by CBOs for accuracy.
Free or Reduced – Price Meal (FRPM) Correspondence
Attached please find an example of one district’s communications to determine if students qualify for FRPM. Eligible
students are a part of an LEA’s unduplicated pupil count.
Dates to Remember:
11/01/13
11/04/13
11/11/13
11/12/13
11/18/13
11/22/13
11/22/13
11/28/2012
11/292012
2012-13 P-Annual Data Collection (districts only)
CALPADS training
SCOE Holiday
User group – payroll
ESTIMATED DATE ~ 2013-14 P-1 Data Collection (districts and charters)
Payroll Concepts
DBUG
Thanksgiving Holiday
Thanksgiving Holiday
Great Websites:
LCFF webpage - frequently asked questions (FAQs) with new information has been posted to CDE’s LCFF Web page at
http://www.cde.ca.gov/fg/aa/lc/index.asp.
LCFF Video information - located on the WestEd LCFF Web page at http://lcff.wested.org/. This site is home to the
LCFF Channel, which provides brief informational videos about LCFF.
2013-14 Advanced Apportionment Letter - http://www.cde.ca.gov/fg/aa/pa/calc1314adv.asp
2013-14 Budget Act Letter - http://www.cde.ca.gov/nr/el/le/yr13ltr0724.asp
Common Core FAQs - http://www.cde.ca.gov/fg/aa/ca/commoncorefaq.asp
Proposition 39 - http://www.cde.ca.gov/fg/aa/ca/prop39cceja.asp
Join Listserves:
If you would like to receive information and updates via e-mail notification, regarding various subjects, you may
subscribe to:
o
o
LCFF updates ~ send a “blank” message to join-LCFF-list@mlist.cde.ca.gov.
LCFF videos ~ on the WestEd: LCFF page ( http://lcff.wested.org/ ), enter your e-mail address under “Follow
LCFF Via Email”
NOTE: Documents that are presented at DBUG may be found at dp.scoe.org website under the
"DBUG/SCOE Bulletins" tab.