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Special Education

Distribution of state funds for special education programs.

Apportionments

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Questions: Principal Apportionment Section | PASE@cde.ca.gov | 916-324-4541 
Last Reviewed: Thursday, May 01, 2025
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Recently Posted in Allocations & Apportionments
  • 2026–27 Advance Apportionment ADA: Section 75.70 (added 15-Jul-2026)
    Fiscal Year 2026–27 advance apportionment average daily attendance (ADA) for the allocation of supplemental taxes pursuant to Section 75.70 of the Revenue and Taxation Code.
  • 2026–27 Advance Apportionment (added 15-Jul-2026)
    2026–27 Advance Apportionment Average Daily Attendance for Allocation of Supplemental Taxes
  • Ltr1-26: Lottery Revenue Projections (added 14-Jul-2026)
    Detail letter to the county offices and district county business officials and charter school administrators regarding lottery revenue projections for fiscal year 2026-27.
  • Ltr3-25: Third Quarter Lottery (added 02-Jul-2026)
    Lottery Third Quarter Lottery Apportionment letter for fiscal year 2025-26.
  • FY 2025-26 CSPP Year-End Reporting Reminders (added 26-Jun-2026)
    The purpose of this letter is to provide California State Preschool Program (CSPP) contractors guidance regarding due dates and reporting requirements related to June year-end and audit reports for the fiscal year ending June 30, 2026.

  • CAARO Update Issue #2026-08 (added 22-Jun-2026)
    June 22, 2026: Categorical Allocations and Audit Resolution Office (CAARO) Updates – twice monthly notifications of key reporting deadlines, applications for funding, annual audits, and any other topics related to programs administered by CAARO.
  • 2025–26 Second Principal Apportionment (added 19-Jun-2026)
    In June and/or July, county treasurers will receive a warrant that reflects state aid for school districts, charter schools, and county offices of education for programs included in the 2025–26 Second Principal (P-2) Apportionment.
  • Calculations to Determine 2025–26 P-2 (added 19-Jun-2026)
    Detail of calculations to determine the 2025–26 Second Principal Apportionment.
  • Fourth Quarter Apportionment for EPA (added 19-Jun-2026)
    Fourth quarter Apportionment for the Education Protection Account for fiscal year 2025–26.
  • Funding Excel Files, FY 2025–26 P-2 (added 19-Jun-2026)
    Apportionment exhibits provide detail of the distribution of funds by either county and/or local educational agency (LEA) for fiscal year (FY) 2025–26 P-2.