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LtrP2-12: EPA Payment letter, FY 12-13 P-2

California Department of Education
Official Letter
California Department of Education
Official Letter
June 26, 2013

Dear County Superintendents of Schools:

Notice of Apportionment for the
Education Protection Account
Fiscal Year 2012–13

This apportionment, in the amount of $6,509,460,000, is made from the Education Protection Account (EPA), in accordance with Proposition 30, The Schools and Local Public Safety Protection Act of 2012, as enacted by Section 36 of Article XIII, of the Constitution of the State of California. This apportionment is made for the support of county offices of education, school districts, and charter schools as directed by law.

The EPA entitlement for each county office of education, school district, and charter school was calculated based on data reported by local educational agencies (LEAs) for the 2012–13 Second Principal (P-2) Apportionment. To allocate the $6.5 billion available for EPA in fiscal year 2012–13, the California Department of Education (CDE) applied a proportionate share percentage of 21.389 to each LEA’s deficited 2012–13 P-2 revenue limit or charter school general purpose entitlement. Each LEA’s EPA entitlement was then reduced so that funding from local property taxes and EPA combined did not exceed the LEA’s revenue limit or charter school general purpose entitlement, provided that each LEA received the minimum EPA funding at a rate of $200 per unit of average daily attendance.

Except for LEAs fully funded through local revenue, the amount of EPA funding each LEA receives in this apportionment will result in a corresponding reduction to the LEA’s 2012–13 P-2  revenue limit or charter school general purpose state aid funding. The 2012–13 EPA entitlement will be recalculated at the 2012–13 Annual Apportionment certification period and any adjustment between the entitlements calculated at Annual and P-2 (positive or negative) will be applied to the LEA’s 2013–14 third quarter EPA payment.

County treasurers should receive warrants for this apportionment by the end of June and should advise school districts and charter schools immediately of this apportionment. For standardized account code structure (SACS) coding, use Resource 1400, Education Protection Account, and Revenue Object 8012, Education Protection Account Entitlement.

LEAs should be aware that Proposition 30 requires an LEA’s governing board make spending determinations for EPA funds at an open public meeting and that LEAs report on their Web sites an accounting of how much money was received from the EPA and how that money was spent. For additional information on EPA calculations, payment schedules, spending restriction, SACS financial reporting and more, please refer to frequently asked questions posted on the CDE Web site at

If you have questions regarding the EPA entitlement calculation, please contact the Office of Principal Apportionment and Special Education by phone at 916-324-4541 or by e-mail at For questions related to SACS financial reporting, please contact the Office of Financial Accountability and Information Services by phone at 916-322-1770 or by e-mail at



Peter Foggiato, Director
School Fiscal Services Division

Last Reviewed: Thursday, October 23, 2014

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