The Principal Apportionment includes funding for the Local Control Funding Formula, which is the primary source of an LEA's general purpose funding; funding for Special Education (AB 602); and funding for several other programs. The Principal Apportionment is a series of apportionment calculations that adjust the flow of state funds throughout the fiscal year as information becomes known.
- The Advance Principal Apportionment, certified by July 20, is based primarily on prior fiscal year funding and establishes each LEA’s monthly state aid payment amount for July through January.
- The First Principal Apportionment (P-1), certified by February 20, is based on the first period data that LEAs report to CDE in November through January and establishes each LEA’s monthly state aid payment for February through May.
- The Second Principal Apportionment (P-2), certified by June 25, is based on the second period data that LEAs report to CDE in April and May and is the final state aid payment for the fiscal year ending in June.
- The Annual Apportionment, certified by February 20 in the following year, is based on annual data that LEAs report to CDE. After the Annual Apportionment certification, Annual is recertifed three times, known as Annual R1, R2, and R3, with LEAs reporting corrected data at specific times. Any data corrections are reflected with the subsequent years’ certifications.
LEAs receive Principal Apportionment funds through a combination of local property taxes and state funds, with state funding composed of funds from the State School Fund and Proposition 30 Education Protection Account (EPA). See Principal Apportionment Payment Schedule for more information relating to the payments from the State School Fund. Local property tax revenues flow to LEAs at different times of the year based on statutory timelines and formulas. EPA payments are made quarterly at the end of September, December, March, and June. (More information about EPA is available on the EPA Web page.)
- Fiscal Year 2014–15
Apportionments certified in fiscal year 2014–15.
- Fiscal Year 2013–14
Apportionments certified in fiscal year 2013–14.
- Fiscal Year 2012–13
Apportionments certified in fiscal year 2012–13.
- Fiscal Year 2011–12
Apportionments certified in fiscal year 2011–12..
- Fiscal Year 2005–06 to 2010–11
Apportionments certified in fiscal years 2005–06 to 2010–11.
Education Protection Account
The Education Protection Account (EPA) Web page provides information on LEA's EPA entitlements, the resulting impact to state funding, and frequently asked questions. A calculator is also available to help LEAs estimate their 2012–13 fiscal year EPA and principal apportionment entitlements and cash flow.
The purpose of the California Department of Education PASE contacts listserv is to provide LEAs and other interested parties important information, such as notifications regarding software releases, key deadlines, reminders of due dates for submission of data, and any other pertinent topics related to the Office of Principal Apportionment and Special Education (PASE) and the Office of Charter Apportionments and District Reorganization (CADR).
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Other Fiscal Information
- Local Control Funding Formula (LCFF)
- Principal Apportionment Payment Schedule
- Assembly Bill 1389-Redevelopment Agency Pass-through Payments
- Calendar of Key Deadlines
- Frequently Asked Questions
Frequently asked questions related to funding credited to a school district for students served by a county office of education under LCFF.
- Class Size Penalties - CalEdFacts
Part of California Department of Education's information and media guide about education in the State of California. For similar information on other topics, visit the full CalEdFacts.
- Instructional Time
- Independent Study Ratio Calculations Instructions
For questions, contact the Office of Principal Apportionment and Special Education (PASE) or Office of Charter Apportionments and District Reorganization (CADR) at 916-324-4541 or firstname.lastname@example.org.