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California Department of Education
Official Letter
California Department of Education
Official Letter
June 17, 2022

Dear County Superintendents of Schools:

2021–22 Second Principal Apportionment

Towards the end of June, 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 2021–22 Second Principal (P-2) Apportionment. The California Department of Education (CDE) certified the P-2 Apportionment on June 17, 2022, pursuant to California Education Code Section 41335 in the amount of $34,125,543,108. County superintendents of schools should advise school districts and charter schools immediately of this apportionment. This apportionment includes funding for 2021–22, as well as updated funding for the 2020–21 First Annual Recertification, the 2019–20 Third Annual Recertification, and adjustments to other prior year apportionments, as necessary.

Due to increases in state tax revenues, the Education Protection Account (EPA) revenue has significantly increased in the Fourth Quarter apportionment. EPA is an offset to Local Control Funding Formula (LCFF) state aid, which means for many LEAs the significant increase in EPA resulted in an LCFF state aid overpayment as of 2021–22 P-2. The State Controller’s Office will offset the 2022–23 Advance payment(s) for counties that are overpaid as of the P-2 apportionment.

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 2021–22 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 LCFF updates, web application updates, 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 email at


Elizabeth Dearstyne, Director

School Fiscal Services Division


Last Reviewed: Monday, November 13, 2023

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