California State Controller's seal

Payments from the $100 Million Appropriation for Pre-2004 Local Agency Mandate Claims

Pursuant to the Budget Act of 2014, Item 8885-295-0001, Provision 5, the $100 million appropriation was used for the reimbursement of pre-2004 local agency mandate claims to counties, cities, and special districts.

Department of Finance (DOF) Letter of Instruction to the State Controller's Office (SCO)

The SCO cleared the oldest fiscal year of claims filed for payment until the amount prorated by the DOF to each claimant was expended. Most claimants received multiple warrants from the various programs that were cleared. Payments were made late October and November 2014, respectively.

Detailed Payment Information

Pursuant to Government Code section 17561, subdivision (d)(2)(C), payments to local agencies shall be adjusted to correct for any underpayments or overpayments that occurred in previous fiscal years. Any established accounts receivable, as a result of overpayments, will be offset from the payment. For the claimants affected by the payment offset process, there will be subsequent adjustments made until all outstanding pre-2004 accounts receivable have been fully recovered and the amount specified in the DOF Letter of Instruction has been distributed (If receivables exceed payables, then no payment will occur).

Additional Information:

Chapter 25, Statutes of 2014 (SB 852), Budget Act

  • Item 8885-295-0001, Schedule (4), page 634