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California Department of Education
Official Letter
California Department of Education
Official Letter
June 17, 2019

Dear County Superintendents of Schools:

Fourth Quarter Apportionment for the Education Protection Account, Fiscal Year 2018–19

This apportionment, in the amount of $2,187,368,822 is made from the Education Protection Account (EPA) in accordance with Section 36 of Article XIII of the Constitution of the State of California in support of county offices of education, school districts, and charter schools as directed by law.

With the implementation of the Local Control Funding Formula (LCFF) in fiscal year 2013–14, EPA entitlements will continue to be calculated based on adjusted revenue limits, including the allowance for necessary small schools, and charter school block grant funding. In accordance with Section 36 of Article XIII of the Constitution of the State of California, these funding amounts continue as components of the LCFF. The California Department of Education (CDE) will allocate EPA revenues on a quarterly basis through the 2030–31 fiscal year. Charter schools newly operational in the 2013–14 fiscal year and after receive the EPA minimum funding level of $200 per unit of average daily attendance (ADA).

A local educational agency’s (LEA) governing board is required to make spending determinations for EPA funds at an open public meeting and post on the LEA’s website an accounting of how much money was received from the EPA and how that money was spent.

2018–19 Fourth Quarter Entitlement Calculation

Using a 2018–19 EPA revenue amount of approximately $7.7 billion, the CDE calculated estimated EPA entitlements using a factor of 30.50770954 percent based on the statewide total of revenue limits and charter school block grant funding as of the 2018–19 Second Principal (P-2) Apportionment. Each LEA’s EPA entitlement was then reduced so that funding from local property taxes and the EPA combined did not exceed the LEA’s adjusted revenue limit or charter school general purpose funding, provided that each LEA received the minimum EPA funding of $200 per unit of ADA. For most LEAs, EPA funding offsets LCFF state aid allocated through the Principal Apportionment. EPA entitlements will be recalculated at the 2018–19 Annual Principal Apportionment and will be based on both Annual Apportionment data and the final EPA revenue amount noted above. EPA entitlements for 2018–19 will become final as of the 2018–19 Annual Certification.

2017–18 P-2 to Annual Adjustment

Fiscal year 2017–18 EPA entitlements became final as of the 2017–18 Annual Certification and have not changed from the 2018–19 Third Quarter Apportionment for the EPA. Any adjustment (positive or negative) in 2017–18 EPA entitlements calculated between 2017–18 P-2 and 2017–18 Annual for an LEA has been applied against its 2018–19 current year EPA apportionment. For more information on adjustments to the 2017–18 EPA entitlements, refer to the letter dated February 20, 2019 for the Third Quarter Apportionment, which can be found on CDE’s web page indicated below.

Payment Information

This apportionment equals 100 percent of each LEA’s 2018–19 EPA entitlement, net of 2017–18 adjustments, less any amounts apportioned in September 2018, December 2018, and March 2019. Future payments may be adjusted for ADA changes, local property taxes, and previous over or underpayments of EPA funds.

The State Controller’s Office estimates that payments for this apportionment will be issued to county treasurers on June 25, 2019, and school districts and charter schools should be advised immediately of this apportionment. For standardized account code structure (SACS) coding for current year funds, use Resource 1400, Education Protection Account, and Revenue Object 8012, Education Protection Account Entitlement. The 2017–18 EPA Entitlement adjustment from P-2 to Annual that was not accrued in the prior year should be recorded to Resource 1400 using Object 8019, Revenue Limit State Aid – Prior Years.


For additional information on EPA calculations, letters of apportionment, payment schedules, spending restrictions, frequently asked questions, SACS financial reporting, and more, please refer to CDE’s EPA web page at

If you have questions regarding the EPA entitlement calculation, please contact the Principal Apportionment Section by phone at 916-324-4541 or by email at For questions related to SACS financial reporting, please contact the Office of Financial Accountability and Information Services by phone at 916-322-1770 or by email at


Elizabeth Dearstyne, Associate Director
School Fiscal Services Division


Last Reviewed: Monday, November 06, 2023

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