Principal Apportionment

Apportionments

Principal Apportionment

Fiscal Year

• Fiscal Year 2025–26
  Apportionments certified in fiscal year 2025–26.
• Fiscal Year 2024–25
  Apportionments certified in fiscal year 2024–25.
• Fiscal Year 2023–24
  Apportionments certified in fiscal year 2023–24.
• Fiscal Year 2005–06 to 2022–23
  Apportionments certified in fiscal years 2005–06 to 2022–23.

At each fiscal year, the Principal Apportionment calculates and provide funding for the following apportionment certifications.

• Advance Principal Apportionment
• P-1 which supersedes Advance.
• P-2 which supersedes P-1.
• AN which supersedes P-2; Annual is recertified three times, First Annual Recertification (AN R1), Second Annual Recertification (AN R2), and Third Annual Recertification (AN R3), with LEAs reporting corrected data at specific times. Any data corrections are reflected with the subsequent years’ certifications.

Distribution of Funds

LEAs receive Principal Apportionment funds through a combination of local property taxes and state funds, with state funding composed of funds from the State School Fund and Education Protection Account (EPA). See the Principal Apportionment Payment Schedule for more information relating to the payments from the State School Fund. Local property tax revenues flow to LEAs at different times of the year based on statutory timelines and formulas. EPA payments are made quarterly at the end of September, December, March, and June (more information about EPA is available on the EPA web page).

Funding Rates and Information

Principal Apportionment funding rates by fiscal year with historical and prospective LCFF calculation factors and cost-of-living adjustments.

• Funding Rates and Information

Principal Apportionment Exhibit Reference Guides

Detailed descriptions of certified funding exhibits used to calculate the Principal Apportionment.

• Principal Apportionment Exhibit Reference Guides

LCFF

The LCFF is hallmark legislation that fundamentally changed how all LEAs in the state are funded, how they are measured for results, and the services and supports they receive to allow all students to succeed to their greatest potential.

For school districts and charter schools, LCFF funding consists of grade span-specific base grants plus supplemental and concentration grants that are calculated based on student demographic factors. For county offices of education (COEs), LCFF funding consists of an amount for COE oversight activities and instructional programs. LCFF Entitlements are fulfilled by a combination of local property taxes and state aid from the Principal Apportionment and Education Protection Account (EPA).

• LCFF Overview
  Information about funding provisions of the LCFF
• LCFF Summary Data
  Statewide summary data for the LCFF
• Estimating the Cost of an Audit Finding
  Link to calculators for estimating audit findings for school districts and charter schools.
• CALPADS Unduplicated Pupil Count
  California Longitudinal Pupil Achievement Data System (CALPADS) Unduplicated Pupil Count (UPC).
  • CALPADS Unduplicated Pupil Count Source File
  • Alternative Income Forms

School Districts

For most school districts, the largest source of revenue is the LCFF, which are unrestricted funds received through a combination of property taxes and state funds. State funds to school districts are paid through the Principal Apportionment and EPA.

• District Reorganizations
  A tool is available to assist LEAs with calculating blended LCFF funding rates for reorganizing school districts. To request a copy of the instructions and Excel file please contact PASE@cde.ca.gov. For more information about district reorganizations, see the District Organization web page.
• Class Size Penalties
  Part of California Department of Education's information and media guide about education in the State of California. For similar information on other topics, visit the full CalEdFacts.
  • Class Size Penalties - CalEdFacts

Charter Schools

For most charter schools, the largest source of revenue is the LCFF, which are unrestricted funds received through a combination of in-lieu of property taxes and state funds. State funds to charter schools are paid through the Principal Apportionment and Education Protection Account. New and expanding charter schools may also receive funding through the Charter School Special Advance.

• Charter School Funding
  Provides information about state general purpose and state and federal categorical funding to charter school authorizers and administrators.

County Offices of Education

A COE may operate various programs, as specified by applicable statutes, and enroll students residing in its own county or other counties within the State. County programs may be operated as COE schools, or as charter schools authorized by the COE pursuant to EC Section 47605.5.

LCFF funding is credited to either the COE (and/or the county program charter school), or the district of residence. This distinction is based on the type of student being served rather than the type of school or instructional setting.

• Local Control Funding Formula for County Programs
  Answers to frequently asked questions related to the reporting and funding of students served by a county office of education.

Other PA Programs

Arts and Music in Schools (Prop 28)

The Arts and Music in Schools (AMS) funding program was established by Proposition 28 (2022). Funding is apportioned to school districts, county offices of education (COEs), and charter schools based on the share of statewide total enrollment and enrollment of economically disadvantaged pupils in the prior year. The purpose of AMS funds is to supplement arts education programs.

• Proposition 28 - Arts and Music Education Funding
  Funding information for Proposition 28 – Arts and Music Education Funding.

Expanded Learning Opportunities Program

Expanded Learning Opportunities Program funds are apportioned to school districts and charter schools based on prior year classroom-based ADA for grades transitional kindergarten/kindergarten through sixth grade and the prior year unduplicated pupil percentage as of the Second Principal Apportionment. The purpose of these funds is for after school and summer school enrichment programs as described in EC Section 46120.

• Expanded Learning Opportunities Program
  Funding details for Expanded Learning Opportunities Program.
  

Home to School Transportation Reimbursement

Home-to-School (HTS) Transportation Reimbursement funding was implemented by Assembly Bill (AB) 181 (Chapter 52, Statutes of 2022) and amended by AB 185 (Chapter 571, Statutes of 2022). It provides reimbursement funding for school districts and COEs based on the prior year eligible transportation expenditures and prior year LCFF transportation related add-on funding.

• Home-to-School Transportation Reimbursement
  Funding information for the Home-to-School Transportation Reimbursement.

LCFF Equity Multiplier

The LCFF Equity Multiplier was implemented by Senate Bill (SB) 114 (Chapter 48, Statutes of 2023), and amended by SB 141 (Chapter 194, Statutes of 2023). It provides additional funding to LEAs for allocation to schoolsites meeting nonstability and socioeconomically disadvantaged pupil thresholds in the prior year, as reported in the California Department of Education’s Stability Rate Report. This funding must be used to provide evidence-based services and support for students at these schoolsites.

• Local Control Funding Formula Equity Multiplier
  Funding and Program information for the LCFF Equity Multiplier.

Special Education

Special education local plan areas (SELPAs) and LEAs receive various state funded special education programs through the Principal Apportionment. Funding details for these programs are available in the link below.

• Special Education
  Distribution of state funds for special education programs.

Education Protection Account (EPA)

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.

Frequently Asked Questions

The EPA provides 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 LCFF entitlement as calculated in the Principal Apportionment.

The California Department of Education calculates EPA entitlements based on the statewide total of revenue limits and charter school block grant funding as calculated for the purpose of EPA. Each LEA's EPA entitlement is then reduced so that funding from local revenue and the EPA combined do not exceed the LEA's adjusted revenue limit or charter school general purpose funding, provided that each LEA receives 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 funds are allocated on a quarterly basis in September, December, March and June of each year.

Data Collection

Principal Apportionment Data Collection

Beginning with fiscal year (FY) 2021–22, LEAs, Special Education Local Plan Areas (SELPAs), and county auditors report pupil attendance, tax, and other data in the Principal Apportionment Data Collection (PADC) Web application.

Principal Apportionment Data Collection Web Application

Web Application Resources

Principal Apportionment Data Due Dates

2025–26 Principal Apportionment Due Dates by Entry Screen

2024–25 Principal Apportionment Due Dates by Entry Screen

User Manual

A downloadable document with instructions on how to make user assignments, enter, validate, and certify data within the PADC Web Application. The 2024–25 version 1.0 was released on Monday, November 4, 2024.

PADC Web Application Known Issues and Tips (DOCX; Revised 30-Nov-2022)

FY 24–25

PADC User Manual v 2024–25-1.0 (DOCX; Posted 04-Nov-2024)

Archived Data Entry Screen Details

FY 23–24 Data Entry Screen Details (DOCX; Revised 04-Nov-2024)

FY 22–23 Data Entry Screen Details (DOCX; Revised 30-Nov-2023)

FY 21–22 Data Entry Screen Details (DOCX; Revised 30-Nov-2023)

Videos

PADC Web Application Tutorial Series: Orientation (Video; 9:11)
Introduction to the PADC and overview of the Web Application main features and anticipated schedule.

PADC Web Application Tutorial Series: Access (Video; 19:07)
Information on how to access the PADC Web Application, select the appropriate user role, and request PADC access.

PADC Web Application: 2021-22 Implementation for County Offices of Education Webinar (Video; 51:57)
Webinar held on September 15, 2021, to introduce and explain the implementation of the new PADC Web Application to County Offices of Education (COEs).

PADC Web Application: 2021-22 Overview Webinar (Video; 1:29:07)
Webinar held on November 9, 2021, to introduce, explain, and demonstrate the implementation of the new PADC Web Application.

Username and Password

In order to use the application, each user must have a username and password created in the Centralized Authentication System (CAS) and an assigned user group, user role and LEA (see User Assignment Resources below).

Create a CAS Username

Update an existing CAS Username

User Assignment Resources

Effective fiscal year 2021–22, LEAs and SELPAs should have a PADC Administrator responsible for certifying Principal Apportionment data for the LEA/SELPA and all entities under its jurisdiction.

The assignment of the Administrator must be done by an oversight entity:

• the California Department of Education (CDE) assigns an Administrator to each COE;
• each COE assigns Administrators for school districts, charter schools under COE oversight, and SELPAs; each COE may assign additional Administrators for the COE itself;
• each school district assigns Administrators for charter schools under district oversight.

PADC Web Application Access County Auditor - Administrator Assignment (PDF)
This form is used for county auditors to request Administrator access to the PADC. This form is submitted to the PADC Administrator of the COE for approval. This form should not be submitted to the CDE.

PADC Web Application Access Administrator Assignment TEMPLATE (DOCX)
This template is used to facilitate assignment for an Administrator(s) within the PADC. This form is provided by the CDE as a template to be adapted for local use; it does not need to be submitted to the CDE.

PADC Web Application Access User Assignment TEMPLATE (DOCX)
This template is used to facilitate the assignment of the PADC users, other than Administrators.

PADC Certification References

PADC Certification References provides a list of the main statutes and regulations applicable to the data reporting in the PADC.

PADC Desktop Software

For fiscal year 2020–21 and prior, LEAs report data in the PADC Software.

Principal Apportionment Data Collection File Transfer System

Only for data submitted through the PADC Desktop software, all COEs are required to use the PADC File Transfer system to transfer all PADC and Tax data files from the desktop software to the CDE.

Click on the link to access the PADC File Transfer System.

Note: This link will be used to upload all Principal Apportionment certified data to the CDE and should be bookmarked for future use.

PADC File Transfer Instructions (DOCX)
Information on how to transfer certified PADC data files to the CDE using the PADC file transfer system.

Note to PADC Software Users: For help with the software and to access the PADC Data Reporting Instruction Manual, select the appropriate fiscal year below and see the Resources and Documentation section.

• PADC Software Fiscal Year 2020–21
• PADC Software Fiscal Year 2019–20

Resources

Fiscal Calendars

Details of Principal Apportionment key deadlines and certification dates for the current and prior year fiscal years are located within the Fiscal Calendars web page. Quick access for important deadlines are located here:

• 2025–26 Principal Apportionment Calendar of Key Deadlines
• 2025–26 Principal Apportionment Due Dates by Entry Screen

Resources

• Instructional Time and Attendance Accounting
  Information and resources regarding instructional time and attendance accounting requirements.
  • Attendance Recovery
    Overview and FAQs about Attendance Recovery programs.
  • Form J-13A
    Information regarding submission of the Request for Allowance of Attendance Due to Emergency Conditions.
• Audit Resolution
  Resources for external auditors and local educational agency (LEA) personnel for completing the annual financial and compliance audits pursuant to Education Code Section 41020.
• Fiscal Crisis and Management Assistance Team (FCMAT) LCFF Calculator
  Fiscal tool for LCFF resources for school districts and charter schools.
• Funding Rates and Information
  Principal Apportionment funding rates and other fiscal information by fiscal year.
• Local Control and Accountability Plan (LCAP)
  The LCAP is a tool for local educational agencies to set goals, plan actions, and leverage resources to meet those goals to improve student outcomes.
• Principal Apportionment Exhibit Reference Guides
  Detailed descriptions of certified funding exhibits used to calculate the Principal Apportionment.
• Principal Apportionment Payment Schedule
  Details payment information for the Advance, First (P-1), and Second (P-2) Principal Apportionments.
• Standardized Account Code Structure (SACS)
  Guidance for local educational agencies in using SACS, a statewide, uniform financial reporting format; includes SACS query, valid combination tables, and other facts.
  

Principal Apportionment Section (PASE) Listserv

The purpose of the California Department of Education PASE contacts listserv is to provide LEAs and other interested parties important information, such as notifications regarding web application releases, key deadlines, reminders of due dates for submission of data, and any other pertinent topics related to the Principal Apportionment.

To Subscribe:

If you would like to subscribe to the PASE listserv, send a blank message to join-pase-contacts@mlist.cde.ca.gov.

To Unsubscribe

If you would like to unsubscribe from the PASE listserv, send a blank message to unsubscribe-pase-contacts@mlist.cde.ca.gov.