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Steve Smith Enterprises v. East Side Union High Sc
Steve Smith is the president of SSE, which assists schools and school districts in obtaining reimbursements for state-mandated education costs. The district is a California public high school district. In 2005, the district and SSE entered into a written contract under which SSE would assist the district in seeking reimbursement for state-mandated education costs. Before turning to the procedural history of this case, we briefly outline the law governing reimbursement of state mandates.
A. Law Governing Reimbursement of State Mandates
When the Legislature or any state agency requires a local government entity (such as the district) to provide a “new program or a higher level of service,” the state Constitution mandates that the state provide the entity financial aid or reimbursement. (Cal. Const., art. XIII B, § 6, subd. (a) (section 6).)

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