Canale

*711 Opinion

Education Code section 255 8 1 provides for the apportionment of state aid to county superintendents of schools and restricts the county superintendents from spending funds beyond annual apportionment limits determined under the statute for a current fiscal year.

The San Luis Obispo County Superintendent of Schools has funds which exceed the apportionment limits set for fiscal 1985-1986. (lb) These excess funds must be reported to the state and treated as local proper ty tax revenues for calculation of the appropriate apportionment in the next fiscal year under section 2558, subdivision (e). We hold that the superintendent may not use these funds under section 2558.5 for local use in the following fiscal year unless he reports the excess amount to the state and does not exceed the apportionment limit set for the following fiscal year under section 2558.

Under section 2558, subdivision (e), revenue in excess of the aid limit set forth in this statute is deemed restricted and not available for expenditure during the fiscal year in which the excess occurs. For the next fiscal year, that excess revenue must be considered local property tax revenue for purposes of…