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 2025–26
Entitlements and apportionments certified in fiscal year 2025–26.
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 Years 2012–13 to 2022–23
Entitlements and apportionments certified in fiscal years 2012–13 to 2022–23.

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: Tuesday, September 09, 2025

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Calculations to Determine 2025–26 P-1 (added 18-Feb-2026)
Detail of calculations to determine the 2025–26 First Principal Apportionment.
2025–26 First Principal Apportionment (P-1) Letter (added 18-Feb-2026)
Letter to county superintendents of schools, auditors, and treasurers for the 2025–26 P-1.
Third Quarter Apportionment Letter for EPA (added 18-Feb-2026)
Third Quarter Apportionment for the Education Protection Account, Fiscal Year 2025–26.
Funding Excel Files, FY 2025–26 P-1 (added 18-Feb-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-1.
School Improvement Activities, Fiscal Year 2025-26 (added 28-Jan-2026)
One-time funding added to the Budget Act of 2025 to support various school improvement activities.

CAARO Updates (added 26-Jan-2026)
Information for select state and federal categorical programs and annual K-12 audits.
CAARO Update Issue #2026-01 (added 26-Jan-2026)
January 26, 2026, (updates to be released bi-weekly).
LtrProjAdj-25: State Special Schools (added 26-Jan-2026)
Letter of projected adjustment to the School District Principal Apportionment for Student Attendance in State Special Schools in fiscal year 2025-26.
RecovLtr2-25: Prop 39 (added 22-Jan-2026)
Letter of the Recovery of Unspent funds for the Prop 39 program.