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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 prior to any payment deferrals authorized by statute. Information on payment deferrals that will impact Principal Apportionment payments in the 2013-14 Fiscal Year is available below.

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 (assumes P-1 deferrals have been paid)

Balance due

Balance due

Balance due

1School districts other than the districts that meet the criteria for payment types 1 and 2 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.

Principal Apportionment Deferrals

The chart below provides information on the deferrals that impact the Principal Apportionment for the 2013-14 fiscal year. The state continues to use inter-year deferrals to lower the level of K-12 program funding in the current year by paying for some of the current year program in the subsequent fiscal year. However, the intra-year deferrals (moving payments within a fiscal year) have been eliminated for the 2013-14 fiscal year.

Deferral Month Amount Repayment Month Intra-Year or Inter-Year? Deferral Exemption Process? Principal Apportionment Deferral Impact Authority
April 2014 $917.5
million
July 2014 Inter-Year No 38% of 2013-14 P-1 EC 14041.6
May 2014 $2.352
billion
July 2014 Inter-Year No 100% of 2013-14 P-1 EC 14041.6
June 2014 $2.384
billion
July 2014 Inter-Year Yes** 100% of 2013-14 P-2 EC 14041.5, 14041.6, and 14041.7

** EC Section 14041.7 allows an LEA that will be unable to meet its financial obligations in the month of June to apply for an exemption from the June P-2 deferral.

Questions:   Office of Principal Apportionment and Special Education | pase@cde.ca.gov | 916-324-4541
Office of Charter Apportionments and District Reorganization | pase@cde.ca.gov | 916-324-4541
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