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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First Quarter Apportionment for the Education Protection Account, Fiscal Year 2025–26.
Education Protection Account, Fiscal Year 2025–26 (added 09-Sep-2025)
Distribution of 2025–26 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.
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Letter for final adjustment to the School District Principal Apportionment for Student Attendance in State Special Schools in fiscal year 2024-25.
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Frequently Asked Questions (FAQs) and answers regarding funding for the Student Support and Professional Development Discretionary Block Grant (SSPDBG).

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Mandate Block Grant program funding results for fiscal year 2025–26.
Funding Excel Files, FY 2025–26 Advance (added 18-Jul-2025)
Apportionment exhibits provide detail of the distribution of funds by either county, district, or charter schools for fiscal year (FY) 2025–26 Advance.