Note: All data are submitted to the California Department of Education (CDE) through the COE.
2007-08 Annual Principal Apportionment, February 2009
2007-08 Fiscal Year Annual Data
| Item | Description | Due Date |
|---|---|---|
| Attendance | Submit LEA attendance data via the 2007-08 Principal Apportionment Revenue Software, versions 2007-7.00, 2007-7.01, or 2007-7.02. Note: This data will also be used for the purposes of calculating lottery funding. |
July 15, 2008 |
| Taxes | Submit LEA tax data via the 2007-08 Principal Apportionment Tax Software, version 2007-7.00 or Principal Apportionment Revenue Software, versions 2007-7.00, 2007-7.01, or 2007-7.02. Note: County auditor to submit tax data to COE for submittal to CDE. |
August 15, 2008 |
| Revenue Limits | Submit LEA revenue limit data via the 2007-08 Principal Apportionment Revenue Software, versions 2007-7.00, 2007-7.01, or 2007-7.02. |
November 17, 2008 |
| Revenue Limits | Submit funding selection for Necessary Small Schools via the 2007-08 Principal Apportionment Revenue Software, versions 2007-7.00, 2007-7.01, or 2007-7.02. |
November 17, 2008 |
| Miscellaneous Funds | Submit LEA Miscellaneous Funds data via the 2007-08 Principal Apportionment Revenue Software, versions 2007-7.00, 2007-7.01, or 2007-7.02. |
August 29, 2008 |
| Special Education | Submit LEA Infant data via the 2007-08 Principal Apportionment Revenue Software, versions 2007-7.00, 2007-7.01, or 2007-7.02. |
October 31, 2008 |
| Special Education | Submit LEA Regional Occupational Center/Program (ROC/P) Handicapped data via the 2007-08 Principal Apportionment Revenue Software, versions 2007-7.00, 2007-7.01, or 2007-7.02. |
October 31, 2008 |
| Special Education | Applicable Counties - Submit Special Education Local Plan Area (SELPA) average daily attendance (ADA) allocation and Special Education tax allocation data via the 2007-08 Principal Apportionment Revenue Software, versions 2007-7.00, 2007-7.01, or 2007-7.02. | November 17, 2008 |
| Special Education | Submit Nonpublic School Extraordinary Cost Pool (ECP) claim data via the 2007-08 Principal Apportionment Revenue Software, versions 2007-7.00, 2007-7.01, or 2007-7.02. Hard copies of supporting documentation (copies of paid invoices) also due to the Office of Principal Apportionment and Special Education postmarked by this date. Attention: ECP claim documents (see address at end of page). |
December 1, 2008 |
First Principal Apportionment, February 2009
Corrections to be applied at the 2008-09 P-1 Apportionment
| Item | Description | Due Date |
|---|---|---|
| Corrections | Submit LEA corrections for fiscal years prior to 2002-03 via the appropriate form for that fiscal year. | October 1, 2008 |
| Corrections | Submit LEA corrections for the 2002-03 fiscal year via the appropriate software or form. Submit all other fiscal year corrections through the software. Corrections made via the Principal Apportionment Revenue Software must be submitted in the "corrected" mode for the appropriate period. | October 1, 2008 |
Note: Corrections for years prior to 2007-08 must be supported by an auditor letter of concurrence. Additionally, CDE's authority to spend funds appropriated in the budget act expires after three years. Thus, any increases to claims for programs funded through budget acts prior to the Budget Act of 2006 (fiscal year 2006-07) may not be funded.
2008-09 Fiscal Year P-1 Data
| Item | Description | Due Date |
|---|---|---|
| Taxes | Submit LEA tax data via the new 2008-09 Principal Apportionment Tax Software (2008 version to be released prior to P-1). Note: County auditor to submit tax data to COE for submittal to CDE. |
November 17, 2008 |
| Revenue Limits | Submit LEA revenue limit data via the new 2008-09 Principal Apportionment Revenue Software (2008 version to be released prior to P-1). | December 1, 2008 |
| Revenue Limits | Submit funding selection for Necessary Small Schools via the new 2008-09 Principal Apportionment Revenue Software (2008 version to be released prior to P-1). | January 15, 2009 |
| Attendance | Submit LEA attendance data via the new 2008-09 Principal Apportionment Revenue Software (2008 version to be release prior to P-1). | January 15, 2009 |
| Special Education | Submit LEA Infant data via the new 2008-09 Principal Apportionment Revenue Software (2008 version to be released prior to P-1). | January 15, 2009 |
| Special Education | Submit LEA ROC/P Handicapped data via the new 2008-09 Principal Apportionment Software (2008 version to be released prior to P-1). | January 15, 2009 |
| Special Education | Applicable counties submit SELPA ADA allocation and Special Education tax allocation data via the new 2008-09 Principal Apportionment Revenue Software (2008 version to be released prior to P-1). | January 15, 2009 |
Second Principal Apportionment, July 2009
Corrections to be applied at the 2008-09 Second Principal (P-2) Apportionment
| Item | Description | Due Date |
|---|---|---|
| Corrections | Submit LEA corrections for fiscal years prior to 2002-03 via the appropriate form for that fiscal year. | March 16, 2009 |
| Corrections | Submit LEA corrections for the 2002-03 fiscal year via the appropriate software or form. Submit all other fiscal year corrections through the software. Corrections made via the Principal Apportionment Revenue Software must be submitted in the "corrected" mode for the appropriate period. | March 16, 2009 |
Note: Corrections for years prior to 2007-08 must be supported by an auditor letter of concurrence. Additionally, CDE's authority to spend funds appropriated in the budget act expires after three years. Thus, any increases to claims for programs funded through budget acts prior to the Budget Act of 2006 (fiscal year 2006-07) may not be funded.
2008-09 Fiscal Year P-2 Data
| Item | Description | Due Date |
|---|---|---|
| Taxes | Submit LEA tax data via the new 2008-09 Principal Apportionment Tax Software (2008 version to be released prior to P-1). Note: County auditor to submit tax data to COE for submittal to CDE. |
April 15, 2009 |
| Revenue Limits | Submit LEA revenue limit data via the new 2008-09 Principal Apportionment Revenue Software (2008 version to be released prior to P-1). | April 15, 2009 |
| Revenue Limits | Submit funding selection for Necessary Small Schools via the new 2008-09 Principal Apportionment Revenue Software (2008 version to be released prior to P-1). | May 1, 2009 |
| Attendance | Submit LEA attendance data via the new 2008-09 Principal Apportionment Revenue Software (2008 version to be release prior to P-1). | May 1, 2009 |
| Special Education | Submit LEA Infant data via the new 2008-09 Principal Apportionment Revenue Software (2008 version to be released prior to P-1). | May 1, 2009 |
| Special Education | Submit LEA ROC/P Handicapped data via the new 2008-09 Principal Apportionment Software (2008 version to be released prior to P-1). | May 1, 2009 |
| Special Education | Applicable counties submit SELPA ADA allocation and Special Education tax allocation data via the new 2008-09 Principal Apportionment Revenue Software (2008 version to be released prior to P-1). | May 1, 2009 |
For general questions regarding Principal Apportionment due dates or other questions related to the Principal Apportionment refer to the Office of Principal Apportionment and Special Education staff contact list [http://www.cde.ca.gov/fg/sf/rl/reccontacts.asp] posted on the CDE Web site, or call the Office of Principal Apportionment and Special Education at 916-324-4541.
If required, submit hard copy reports to:
