Thursday, December 10, 2015

Education Protection Account, Fiscal Year 2015-16 - Principal Apportionment (CA Dept of Education)

Education Protection Account, Fiscal Year 2015-16 - Principal Apportionment (CA Dept of Education):

Education Protection Account, Fiscal Year 2015-16

Distribution of 2015-16 Education Protection Account (EPA) funds to local educational agencies in accordance with Proposition 30, The Schools and Local Public Safety Protection Act of 2012.



Second Quarterly Apportionment

Certified December 10, 2015

First Quarterly Apportionment

Certified September 11, 2015
Questions:   PASE/CADR | pase@cde.ca.gov | 916-324-4541
Last Reviewed: Thursday, December 10, 2015

Frequently Asked Questions

Frequently asked questions regarding the Education Protection Account.


Education Protection Account
  1. What is Proposition 30?
  2. What is the Education Protection Account (EPA)?
  3. Are EPA funds appropriated through the annual Budget Act?
  4. What entities will receive a share of the K–12 EPA funds?
  5. Does an LEA need to submit an application to the state to receive EPA funds?
  6. How is EPA funding calculated?
  7. Will the EPA proportionate share percentage for a fiscal year change over the course of the year?
  8. When will EPA entitlements be allocated?
  9. Revenue limit or charter school general purpose funding changes at each Principal Apportionment certification as a result of ADA, property tax, and other adjustments. Does this mean the EPA entitlement will change also?
  10. The EPA amount received is a reduction to state aid made under the principal apportionment. When will the state apply these reductions?
  11. How much will an excess tax district or COE receive?
  12. How will an EPA entitlement for a charter school fully funded through in-lieu taxes be calculated?
  13. What ADA was used to calculate the minimum funding amount pre-LCFF?
  14. What data (revenue limit, local revenue, and ADA) is used to calculate EPA funding under LCFF?
  15. Is the $200 per ADA EPA minimum funding in addition to the $120 ADA constitutional guarantee?
  16. Does a school district meet the definition of “basic aid” or “excess tax” as defined in the Revenue and Taxation Codeor EC, if as a result of the EPA calculation all the state aid the district would have received as revenue limit state aid pursuant to EC  Section 42238 is now received through the EPA?
  17. Where can I find information on EPA entitlements and apportionments?
  18. Is there a schedule of the specific dates when EPA payments for the 2015–16 fiscal year will be made?
  19. Must the EPA entitlement be allocated proportionately to the programs whose ADA generates the LEA’s revenue limit funding?
  20. Are there reporting requirements?
  21. Will the California Department of Education (CDE) provide a template that LEAs can use for reporting EPA revenues and expenditures?
  22. Proposition 30 requires that the use of EPA funds be determined by the governing board at an open public meeting. Does this meeting need to be a separate meeting only for the discussion of EPA funding?
  23. When should the open public meeting for discussing the use of EPA Funding be held?
  24. Are there any restrictions on the use of EPA funds?
  25. Has the CDE issued accounting guidance on how to account for EPA funds?