Education Protection Account

The Education Protection Account (EPA) provides local educational agencies (LEAs) with general purpose state aid funding pursuant to Section 36 of Article XIII of the California Constitution. The EPA funding is a component of an LEA's total Local Control Funding Formula (LCFF) entitlement as calculated in the Principal Apportionment.

Fiscal Year

Fiscal Year 2024–25
Entitlements and apportionments certified in fiscal year 2024–25.
Fiscal Year 2023–24
Entitlements and apportionments certified in fiscal year 2023–24.
Fiscal Year 2022–23
Entitlements and apportionments certified in fiscal year 2022–23.
Fiscal Years 2012–13 to 2021–22
Entitlements and apportionments certified in fiscal years 2012–13 to 2021–22.

Other Information

Frequently Asked Questions
Background and information on how EPA entitlements are calculated, reporting requirements and uses of funds.
Frequently Asked Questions - Standardized Account Code Structure (SACS) Accounting
Accounting guidance on how to account for EPA funds.

Questions: Principal Apportionment Section | PASE@cde.ca.gov | 916-324-4541

Last Reviewed: Monday, September 09, 2024

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Funding results page for the State Special Schools program for fiscal year 2024-25.
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Detailed information for charter school's (CS) new charter advance apportionment for fiscal year (FY) 2024–25.
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2024–25 Education Protection Account (EPA) First Quarter (Q1) Payment Schedule by local educational agency and county.
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First Quarter Apportionment for the Education Protection Account, Fiscal Year 2024–25.

Education Protection Account, Fiscal Year 2024–25 (added 09-Sep-2024)
Distribution of 2024–25 Education Protection Account (EPA) funds to local educational agencies (LEA) in accordance with Section 36 of Article XIII of the Constitution of the State of California.
ECP Supplemental Form (added 21-Aug-2024)
This form is to assist local educational agencies in recording monthly expenditures for each student's Extraordinary Cost Pool (ECP) claim and reporting total costs in the Principal Apportionment Data Collection.