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Principal Apportionment Payment Schedule

Details payment information for the Advance, First (P-1), and Second (P-2) Principal Apportionments.

Principal Apportionment payments are calculated for each local educational agency (LEA) pursuant to one of the three schedules outlined in Education Code (EC) Section 14041. The chart below summarizes the monthly payment amounts for each payment plan type.

At each certification of the Principal Apportionment the California Department of Education (CDE) calculates and publishes monthly payment information for the apportionment period. For example, the Advance Principal Apportionment will provide payment information for July to January. The Payment Schedule Summary – LEA Detail Excel file identifies an LEA’s payment plan type (select a fiscal year for access to funding Excel files). On a monthly basis, the State Controller’s Office (SCO) will draw warrants for each county treasurer. Payment information External link opens in new window or tab. is available on the SCO Web site.

Principal Apportionment Payment Calculation (before deferrals)

Month

Amount Monthly Payment Is Calculated On 

EC Section 14041(a)(2)1
Type 1

EC Section 14041(a)(7)2
Type 2

EC Section 14041(a)(8)3 Type 3

July

Advance Apportionment Total

5%

15%

15%

August

Advance Apportionment Total

5%

15%

30%

September

Advance Apportionment Total

9%

15%

30%

October

Advance Apportionment Total

9%

15%

15%

November

Advance Apportionment Total

9%

0%

0%

December

Advance Apportionment Total

9%

0%

0%

January

Advance Apportionment Total

9%

6%

6%

February

Balance due - difference between P-1 and payments through January

20% or 1/5 of balance due

20% or 1/5 of balance due

No payments in
P-1 Period

March

Balance due - difference between P-1 and payments through January

20% or 1/5 of balance due

20% or 1/5 of balance due

No payments in
P-1 Period

April

Balance due - difference between P-1 and payments through January

20% or 1/5 of balance due

20% or 1/5 of balance due

No payments in
P-1 Period

May

Balance due - difference between P-1 and payments through January

20% or 1/5 of balance due

20% or 1/5 of balance due

No payments in
P-1 Period

June

Balance due - difference between P-2 and payments through May

Balance due

Balance due

Balance due

1School districts other than the districts that meet the criteria for payment types 2 and 3 are paid pursuant to this schedule.
2School districts with less than 5,000 ADA in 1979-80 and which received between 39 percent and 74 percent of their total revenue limit from local taxes in 1979-80, are paid pursuant to this schedule.
3School districts with less than 5,000 ADA in 1979-80 and which received 75 percent or more of their total revenue limit from local taxes in 1979, are paid pursuant to this schedule.

Questions:   Principal Apportionment Section | pase@cde.ca.gov | 916-324-4541
Last Reviewed: Friday, March 17, 2017
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