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

Trending in Allocations & Apportionments

LCFF Frequently Asked Questions
Consolidated Application and Reporting System
Local Control Funding Formula Overview
CSESAP Frequently Asked Questions (FAQ)
Education Protection Account (this page)
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Recently Posted in Allocations & Apportionments

Second Quarter Apportionment Letter for EPA (added 09-Dec-2025)
Second Quarter Apportionment for the Education Protection Account, Fiscal Year 2025–26.
Second Special Advance Apportionment (added 04-Dec-2025)
Second Special Advance Apportionment for Charter Schools, Fiscal Year 2025–26.
2023–24 Title I, Part D, 27 Month Expenditure (added 03-Dec-2025)
Consolidated Application and Reporting System (CARS) Winter Release data entry instructions for the 2023–24 Title I, Part D Subpart 2 Expenditure Report, Closeout 27 Months data collection form.
2023–24 Title II, Part A FY Expenditure, 27 Months (added 03-Dec-2025)
Consolidated Application and Reporting System (CARS) Winter Release data entry instructions for the 2023–24 Title II, Part A Fiscal Year (FY) Expenditure Report, Closeout 27 Months data collection form.
2025–26 CARS Abbreviations, Acronyms, Initialisms (added 03-Dec-2025)
List of the abbreviations, acronyms, or initialisms and their full name that are used in the data collection forms of the 2025–26 Winter Release Consolidated Application and Reporting System (CARS).

2023–24 Title I, Part A LEA Closeout Report (added 03-Dec-2025)
Consolidated Application and Reporting System (CARS) Winter Release data entry instructions for the 2023–24 Title I, Part A Local Educational Agency (LEA) Closeout Report data collection form.
2025–26 Private School Participation Guidance (added 03-Dec-2025)
Consolidated Application Winter Release Guidance for the 2025–26 Title II, Part A / Title III Nonprofit Private School Participation data collection form.
2025–26 Title IV LEA Allocations (added 03-Dec-2025)
Consolidated Application and Reporting System (CARS) Winter Release data entry instructions for the 2025–26 Title IV, Part A Local Educational Agency (LEA) Allocations data collection form.
2025–26 Title I Nonprofit Equitable Services (added 03-Dec-2025)
Consolidated Application and Reporting System (CARS) Winter Release data entry instructions for the 2025–26 Title I, Part A Nonprofit Private School Equitable Services Reservations data collection form.
2025–26 Title I LEA Allocation and Reservations (added 03-Dec-2025)
Consolidated Application and Reporting System (CARS) Winter Release data entry instructions for the 2025–26 Title I, Part A Local Educational Agency (LEA) Allocation and Reservations data collection form.