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California Department of Education
Official Letter
California Department of Education
Official Letter

June 22, 2020

Dear County Superintendents of Schools:

2019–20 Second Principal Apportionment

In 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 2019–20 Second Principal Apportionment (P-2). The California Department of Education (CDE) certified P-2 on June 22, 2020, pursuant to California Education Code (EC) Section 41335 in the amount of $41,466,310,623. This apportionment includes funding for 2019−20 as well as updated funding for the 2018−19 First Annual Recertification, the 2017−18 Third Annual Recertification, and adjustments to other prior year apportionments, as necessary.

On June 15, 2020, the California Legislature passed Assembly Bill 76, that would amend EC Section 14041.5, deferring the P-2 payment from June 2020 to July 2020. The State Controller’s Office estimates that payments for this apportionment will be issued to county treasurers on July 15, 2020, and county superintendents of schools should advise school districts and charter schools immediately of this apportionment.

Local Control Funding Formula (LCFF) state aid at P-2 may be overstated for some local educational agencies due to a decline in Education Protection Account (EPA) revenue as of the fourth quarter. Overpaid EPA funds as of the P-2 Apportionment recalculation of EPA entitlements will be recovered from an offset of the P-2 payment and by invoice if Principal Apportionment funds are insufficient. For information on the 2019–20 P-2 EPA calculations, refer to the Fourth Quarter EPA apportionment letter at

A summary of the calculations that the CDE used in the P-2 Apportionment is available as an attachment to this letter. Funding exhibits and apportionment Excel files that provide detailed funding amounts related to the P-2 Apportionment are available on the CDE 2019−20 Principal Apportionment web page at Additional Excel files for Special Education are available on the Special Education web page at

The CDE provides funding information electronically via the CDE’s Principal Apportionment Section (PASE) listserv. The listserv provides important information to local educational agencies and other interested parties, such as notifications regarding Local Control Funding Formula updates, software releases, key deadlines, reminders of due dates for submission of data, and any other pertinent topics related to the Principal Apportionment. If you do not already belong to the PASE listserv and would like to subscribe, send a “blank” message to:

If you need assistance or have any further questions, Principal Apportionment staff may be reached by phone at 916-324-4541 or by email at



Wendi McCaskill, Associate Director
School Fiscal Services Division


Last Reviewed: Monday, June 12, 2023

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