Important Information regarding the June/July LCFF Apportionment Postings

Dear School Business Officials:

Important Information about the LCFF Apportionment – June Deferral and July

In July, our office received an overall negative LCFF apportionment from the CDE for the 2025-26 June Apportionment Deferral, due primarily to EPA revenues coming in higher than anticipated, resulting in some districts being overpaid in State Aid. Due to the unusual circumstances of the negative June Apportionment Deferral, SBAS posted the applicable accounts receivable/payable dated 7/16/2026 (CT27-00110) and the subsequent reversal of the accounts receivable/payable on 7/29/26 (CT27-00111) when the State Controller’s Office offset the negative apportionment against the July Advance Apportionment. The June deferral and July LCFF Apportionments were both posted in July dated 7/29/2026 (CT27- CT27-00111). Each district’s total cash received from the June Deferral and July Apportionments has been verified by our office.

Please review and if you have questions regarding these transactions, contact Finance Systems Supervisor, Alejandro Baeza (abaeza@sbceo.org<mailto:abaeza@sbceo.org>), 805-964-4711 Ext. 5372.


Don’t forget to post all applicable 2025-26 accruals from the June Apportionment Deferral.

Regards,
School Business Advisory Services Team Santa Barbara County Education Office sbasweb.sbceo.org
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