School Districts and Community College Districts Payments and Offsets

The appropriations in the following fiscal years from the General Fund are for the purpose of offsetting the outstanding balances of the minimum funding obligation allocated to school districts and community college districts pursuant to Section 8 of Article XVI of the California Constitution. The State Controller's Office is required to offset amounts received by each school district or community college district against any balances of unpaid claims for reimbursement of state-mandated local costs and interest in chronological order beginning with the earliest claim. These offsets include accrued interest at the Pooled Money Investment Account rate (Gov. Code, §17561.5).

Interest is calculated as follows:

Initial Claims:

Subsequent or Annual Claims:


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Any questions or comments, contact the Local Reimbursements Section at The summary and detailed reports of claims cleared are available upon request.