Directors and Managers of Business. Howard Marinier, Administrator, Business Services
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1 July 8, 2014 To: From: Subject: Directors and Managers of Business Howard Marinier, Administrator, Business Services Third Quarter and Estimated Fourth Quarter Lottery The third quarter lottery apportionments were distributed by the State Controller s Office on June 26, The apportionment was certified at $29.33 ($ ) per unit of average daily attendance (ADA) for the unrestricted lottery apportionment and $14.12 ($ ) per ADA for the Proposition 20 restricted apportionment. The total combined (unrestricted and Proposition 20) apportionment paid to date for the fiscal year is approximately $ ($ ) per ADA. The California Department of Education (CDE) is revising its projections of lottery revenues for to reflect the California State Lottery Commission s (SLC) updated lottery sales projections from $5.1 billion to $5.0 billion which the SLC expects would provide $1.3 billion for education. Based on these revisions the CDE estimates that the lottery revenues will decrease from $157 per ADA to $156 per ADA ($125 for unrestricted and $31 for Proposition 20 revenues). The total amount apportioned through the third quarter is $ per ADA in unrestricted lottery revenues and $14.12 per ADA in Proposition 20 revenue. The CDE recommends that local educational agencies accrue fourth quarter revenue at $15.25 per ADA for the unrestricted lottery apportionment and $16.25 per ADA for the Proposition 20 apportionment. The Lottery Commission is projecting sales of $5.4 billion for the fiscal year. This level of sales would result in approximately $1.3 billion for education. Based on these projections, the CDE estimates that the lottery will provide approximately $162 per ADA ($128 per ADA in unrestricted lottery revenues and $34 per ADA in revenue) for Enclosed is a worksheet that summarizes the total third quarter lottery apportionment. Additionally, the Lottery Educational System Master Register is available online at the State Controller s Office website: The following chart shows the lottery apportionments per ADA that have been received along with the projected apportionment per ADA. The amount per ADA is final and the and amount per ADA may be revised when the First Quarter lottery apportionment is finalized.
2 Third Quarter Lottery July 8, 2014 Page 2 of 2 $180 $160 $140 $120 $100 $80 $60 $40 $20 $0 $17 $20 $112 $114 $32 $30 $31 $34 $126 $125 $125 $ Projected Projected Proposition 20 If you have any questions or concerns regarding this information, please contact me by phone at (714) or by at hmarinier@ocde.us. Enclosures cc: Chris Lombardo, Director Assistant Superintendents, Business Vice Chancellors, Business
3 THIRD QUARTER AND ESTIMATED FOURTH QUARTER LOTTERY APPORTIONMENT Previously Reported Adjusted Revenue Amount - Adjusted on ADA Amount- Adjusted on Accounts Receivable Balance - Applied to 3rd Quarter Total Prior Year (Column 3 + Column 4 + Column 5) $37.91 ( ) Amount Paid on December 30, nd Quarter $42.66 ( ) 3rd Quarter $29.33 $14.12 ( ) Total Amount Paid To Date Estimated 4th Quarter District ELEMENTARY: Anaheim City 19,542 19,302 13, (28,095.36) - (14,475.31) 731, , , , ,379, , Restricted 7, (5,156.88) - 1, , , , , , (22,938.48) - (16,381.07) 731, , , , ,104, , Buena Park 5,387 5,388 3, , , , , , , , , Restricted 1, , , , , , , , , , , , , , , Centralia 4,508 4,536 3, , , , , , , , , Restricted 1, , , , , , , , , , , , , , , , Cypress 4,002 3,944 2, (7,116.97) - (4,333.98) 149, , , , , , Restricted 1, (1,320.31) , , , , (5,796.66) - (4,456.78) 149, , , , , , Fountain Valley 6,445 6,433 4, , , , , , , , , Restricted 2, , , , , , , , , , , , , , Fullerton 13,934 14,065 9, , , , , , , ,780, , Restricted 5, , , , , , , , , , , , , , ,571, , Huntington Beach City 7,253 7,199 5, (5,024.58) , , , , , , Restricted 2, (866.80) - 1, , , , , , (4,157.78) - (1,712.09) 272, , , , , , La Habra City 5,316 5,291 3, (1,437.04) - 2, , , , , , , Restricted 1, (200.07) - 1, , , , , , (1,236.97) , , , , , , Magnolia 6,450 6,410 4, (3,232.70) - 1, , , , , , , Restricted 2, (531.37) - 1, , , , , , (2,701.33) - (523.68) 242, , , , , , Ocean View 9,653 9,621 6, (545.96) - 6, , , , , ,199, , Restricted 3, , , , , , , (582.59) - 2, , , , , ,060, , Savanna 2,434 2,438 1, , , , , , , , , Restricted , , , , , , , , , , , , , Westminster 9,851 9,821 6, (147.93) - 6, , , , , ,224, , Restricted 3, , , , , , Note: Lottery is calculated pursuant to Government Code WB:hm OCDE Business Services
4 THIRD QUARTER AND ESTIMATED FOURTH QUARTER LOTTERY APPORTIONMENT District Previously Reported Adjusted Revenue Amount - Adjusted on ADA Amount- Adjusted on Accounts Receivable Balance - Applied to 3rd Quarter Total Prior Year (Column 3 + Column 4 + Column 5) $37.91 ( ) Amount Paid on December 30, nd Quarter $42.66 ( ) 3rd Quarter $29.33 $14.12 ( ) Total Amount Paid To Date Estimated 4th Quarter , (264.63) - 3, , , , , ,082, , HIGH SCHOOL: Anaheim Union High 36,476 36,007 25, (55,680.55) - (30,272.96) 1,364, ,334, ,536, ,564, ,435, ,134, Restricted 13, (10,253.37) - 2, , , , , , (45,427.18) - (33,194.63) 1,364, ,331, ,536, ,055, ,923, , Fullerton Joint Union High 17,071 16,891 11, (19,975.14) - (8,056.36) 640, , , , ,086, , Restricted 6, (3,619.54) - 2, , , , , , (16,355.60) - (10,617.27) 640, , , , ,845, , Huntington Beach Union High 20,393 20,237 14, (14,769.77) - (489.95) 767, , , , ,509, , Restricted 7, (2,561.64) - 4, , , , , , (12,208.13) - (5,333.07) 767, , , , ,218, , UNIFIED: Brea-Olinda Unified 6,229 6,206 4, (714.36) - 3, , , , , , , Restricted 2, (46.53) - 2, , , , , , (667.83) - 1, , , , , , , Capistrano Unified 52,701 52,489 37, (8,725.33) - 28, ,989, ,018, ,239, ,280, ,537, ,653, Restricted 19, (913.39) - 18, , , , , , (7,811.94) - 10, ,989, ,999, ,239, ,539, ,778, , Garden Grove Unified 52,429 51,877 36, (61,221.68) - (24,615.74) 1,966, ,941, ,213, ,253, ,408, ,634, Restricted 18, (11,091.92) - 7, , , , , , (50,129.76) - (32,505.73) 1,966, ,933, ,213, ,521, ,668, , Irvine Unified 29,515 30,368 21, , , ,151, ,317, ,295, ,319, ,932, , Restricted 11, , , , , , , , , , ,151, ,277, ,295, , ,463, , Laguna Beach Unified 3,094 3,085 2, , , , , , , , Restricted 1, , , , , , , (30.67) - 1, , , , , , , Los Alamitos Unified 10,067 10,194 7, , , , , , , ,295, , Restricted 3, , , , , , , , , , , , , , ,143, , Newport-Mesa Unified 23,373 23,321 16, , , , , , ,013, ,911, , Restricted 8, , , , , , , , , , , , , ,572, , Orange Unified 28,128 27,759 19, (44,067.46) - (24,479.90) 1,052, ,027, ,184, ,205, ,418, , Restricted 10, (8,125.78) - 2, , , , , , (35,941.68) - (26,511.20) 1,052, ,025, ,184, , ,024, , Note: Lottery is calculated pursuant to Government Code WB:hm OCDE Business Services
5 THIRD QUARTER AND ESTIMATED FOURTH QUARTER LOTTERY APPORTIONMENT District Previously Reported Adjusted Revenue Amount - Adjusted on ADA Amount- Adjusted on Accounts Receivable Balance - Applied to 3rd Quarter Total Prior Year (Column 3 + Column 4 + Column 5) $37.91 ( ) Amount Paid on December 30, nd Quarter $42.66 ( ) 3rd Quarter $29.33 $14.12 ( ) Total Amount Paid To Date Estimated 4th Quarter Placentia-Yorba Linda Unified 26,942 26,796 18, (11,841.50) - 7, ,015, ,022, ,143, ,164, ,330, , Restricted 9, (1,911.26) - 7, , , , , , (9,930.24) - (826.91) 1,015, ,014, ,143, , ,943, , Saddleback Valley Unified 32,611 31,929 22, (84,918.96) (5,326.72) (67,715.64) 1,210, ,147, ,362, ,381, ,891, ,005, Restricted 11, (11,682.89) (5,326.72) (5,326.72) , , , , (73,236.07) - (62,388.92) 1,210, ,147, ,362, , ,446, , Santa Ana Unified 53,905 53,873 38, , , ,042, ,099, ,298, ,340, ,738, ,696, Restricted 19, , , , , , , , , , ,042, ,075, ,298, ,579, ,953, , Tustin Unified 24,473 24,781 17, , , , ,015, ,057, ,076, ,149, , Restricted 9, , , , , , , , , , , , ,057, , ,778, , COUNTY: Orange County Superintendent 15,554 14,719 10, (103,614.26) (17,944.52) (111,172.63) 557, , , , ,714, , Restricted 5, (5,385.71) (17,944.52) (17,944.52) , , , , (98,228.55) - (93,228.11) 557, , , , ,524, , CHARTER SCHOOLS: Capistrano Connections Academy 1,630 1,853 1, , , , , , , , , Restricted , , , , , , , , , , , , , , Edward B. Cole Academy (2,358.09) (396.09) (2,499.45) 13, , , , , , Restricted (396.09) (396.09) , , , , (2,103.36) 13, , , , , , Community Roots , , , , , , , , Restricted , , , , , , , , , , , , , , Gates Charter Language School , , , , , , , , Restricted , , , , , , , , , , , , , , El Rancho Middle School 1,199 1, , , , , , , , , Restricted , , , , , , , , , , , El Sol Santa Ana Science , , , , , , , , Restricted , , , , , , , , , , , , , , Note: Lottery is calculated pursuant to Government Code WB:hm OCDE Business Services
6 THIRD QUARTER AND ESTIMATED FOURTH QUARTER LOTTERY APPORTIONMENT Previously Reported Adjusted Revenue Amount - Adjusted on ADA Amount- Adjusted on Accounts Receivable Balance - Applied to 3rd Quarter Total Prior Year (Column 3 + Column 4 + Column 5) $37.91 ( ) Amount Paid on December 30, nd Quarter $42.66 ( ) 3rd Quarter $29.33 $14.12 ( ) Total Amount Paid To Date Estimated 4th Quarter District Journey , , , , , , , , Restricted , , , , , , , , , , , , , , Nova Academy , , , , , , , , Restricted , , , , , , , , , , , , Opportunities for Learning , , , , , , , , Restricted , , , , , , , , , , , Orange County Educational Arts , , , , , , , , Restricted , , , , , , , , , , , Orange County High School of the Arts 1,744 1,828 1, , , , , , , , , Restricted , , , , , , , , , , , , , , Oxford Preparatory Academy - South , , , , , , , , Restricted , , , , , , , , , , , , , , Santiago Middle School , , , , , , , , Restricted , , , , , , , , , , , Community Colleges: North Orange County CCD 33,976 33,128 23, (105,492.53) (9,703.61) (91,820.05) 1,255, ,173, ,413, ,429, ,016, ,043, Restricted 12, (12,121.61) (9,703.61) (9,703.61) , , , , (93,370.92) - (82,116.44) 1,255, ,173, ,413, , ,558, , Coast CCD 35,253 31,421 22, (474,982.00) (99,283.25) (552,093.67) 1,191, , ,340, ,265, ,344, , Restricted 11, (11,497.01) (99,283.25) (99,283.25) , , , , (463,484.99) - (452,810.42) 1,191, , ,340, , ,000, , Rancho Santiago CCD 28,124 28,617 20, , , ,084, ,191, ,220, ,243, ,655, , Restricted 10, , , , , , , , , , ,084, ,163, ,220, , ,223, , South Orange County CCD 28,988 29,192 20, , , ,106, ,167, ,245, ,268, ,681, , Restricted 10, , , , , , , , , , ,106, ,148, ,245, , ,250, , Note: Lottery is calculated pursuant to Government Code WB:hm OCDE Business Services
7 Ltr3-13: Third Quarter Lottery - Lottery (CA Dept of Education) California Department of Education ( Page Generated: 7/3/2014 1:56:31 PM Display version June 26, 2014 Dear County Offices of Education Chief Business Officials: THIRD QUARTER LOTTERY APPORTIONMENT The State Controller s Office (SCO) distributed the third quarter lottery apportionment on June 26, The total apportioned to county offices of education, school districts, and charter schools is $356,854, or $29.33 ($ ) per unit of average daily attendance (ADA) for the unrestricted lottery apportionment and $110,231, or $14.12 ($ ) for the Proposition 20 apportionment. To view a copy of the Master Register that lists the ADA, apportionment, adjustments, and net amount actually paid (Remittance Advice) to each county office, school district, charter school, and community college district on a quarterly and year-to-date basis, visit the SCO s Web site at The California Department of Education requests that county offices of education chief business officials inform local educational agencies immediately of this apportionment. If you have any questions regarding the lottery apportionment, please contact Stel Cordano, Fiscal Consultant, Office of Principal and Special Education by phone at or by at scordano@cde.ca.gov. Sincerely, Peter Foggiato, Director School Fiscal Services Division PF:ecc Last Reviewed: Wednesday, July 02, :56:43 PM]
8 Ltr1-14: Lottery Revenue Projections - Lottery (CA Dept of Education) California Department of Education ( Page Generated: 7/8/2014 4:26:12 PM Display version July 3, 2014 Dear County Superintendent of Schools: Fourth Quarter Accrual Lottery Revenue Projections The following lottery accrual and revenue projections are offered for your information as you prepare year end statements and update your budgets Fourth Quarter Accrual The California Department of Education (CDE) is revising its projection of lottery revenues for to reflect the California State Lottery Commission s (SLC) updated lottery sales projection from $5.1 billion to $5.0 billion which the SLC expects would provide $1.3 billion for education. Based on these revisions, the CDE estimates that the lottery revenues will decrease from $157 per unit of average daily attendance (ADA) to $156 per ADA (from $126 to $125 for unrestricted revenues and $31 for Proposition 20 revenues). As of June 26, 2014, the total amount apportioned through the third quarter is $ per ADA in unrestricted revenues and $14.12 per ADA in Proposition 20 revenues. As such, the CDE recommends that local educational agencies (LEAs) accrue fourth quarter revenues at $15.25 per ADA for the unrestricted lottery apportionment and $16.25 per ADA for the Proposition 20 apportionment. Please note that if funds are owed to the state for prior year ADA adjustments, these amounts will be offset against the apportionment and should be taken into consideration when booking the fourth quarter accrual. Amounts due are listed under the Accounts Receivable Balance column and are broken down by non-proposition 20 and Proposition 20. The third quarter State Controller s Office (SCO) Master Register on the SCO s Web site at provides information on amounts due Lottery Revenue Projections The SLC is projecting total sales of $5.4 billion for and estimates that this level of sales would result in $1.3 billion for education. Based on these projections, the CDE estimates that the lottery will provide $162 per ADA ($128 per ADA in unrestricted lottery revenues and $34 per ADA in Proposition 20 revenues) for We will monitor actual sales each quarter and advise you of any changes to the projection. The CDE requests that county superintendents of schools inform LEAs immediately of this information. If you have any questions regarding this letter, please contact Stel Cordano, Fiscal Consultant, Office of Principal and Special Education by phone at or by at scordano@cde.ca.gov. Sincerely, Peter Foggiato, Director School Fiscal Services Division PF:ecc 4:26:20 PM]
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