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Principal Apportionment Payment Schedule

Details payment information for the Advance, First (P-1), and Second (P-2) Principal Apportionments.

Principal Apportionment payments are calculated for each local educational agency (LEA) pursuant to one of the three schedules outlined in Education Code (EC) Section 14041. The chart below summarizes the monthly payment amounts for each payment plan type.

At each certification of the Principal Apportionment the California Department of Education (CDE) calculates and publishes monthly payment information for the apportionment period. For example, the Advance Principal Apportionment will provide payment information for July to January. The Payment Schedule Summary – LEA Detail Excel file identifies an LEA’s payment plan type (select a fiscal year for access to funding Excel files). On a monthly basis, the State Controller’s Office (SCO) will draw warrants for each county treasurer. Payment information External link opens in new window or tab. is available on the SCO website.

Payments for the Education Protection Account and In-lieu of Property Taxes are based on alternative payment schedules, available on the CDE website.

Principal Apportionment Payment Calculation
Month Amount Monthly Payment Is Calculated On  EC Section 14041(a)(2)1
Type 1
EC Section 14041(a)(6)2
Type 2
EC Section 14041(a)(7)3 Type 3
July
Advance Apportionment Total
5%
15%
15%
August
Advance Apportionment Total
5%
15%
30%
September
Advance Apportionment Total
9%
15%
30%
October
Advance Apportionment Total
9%
15%
15%
November
Advance Apportionment Total
9%
0%
0%
December
Advance Apportionment Total
9%
0%
0%
January
Advance Apportionment Total
9%
6%
6%
February
Balance due - difference between P-1 and payments through January
20% or 1/5 of balance due
20% or 1/5 of balance due
No payments in
P-1 Period
March
Balance due - difference between P-1 and payments through January
20% or 1/5 of balance due
20% or 1/5 of balance due
No payments in
P-1 Period
April
Balance due - difference between P-1 and payments through January
20% or 1/5 of balance due
20% or 1/5 of balance due
No payments in
P-1 Period
May
Balance due - difference between P-1 and payments through January
20% or 1/5 of balance due
20% or 1/5 of balance due
No payments in
P-1 Period
June
Balance due - difference between P-2 and payments through May
Balance due
Balance due
Balance due

1School districts other than the districts that meet the criteria for payment types 2 and 3 are paid pursuant to this schedule.
2School districts with less than 5,000 average daily attendance (ADA) in 1979–80 and which received between 39 percent and 74 percent of their total revenue limit from local taxes in 1979–80, are paid pursuant to this schedule.
3School districts with less than 5,000 ADA in 1979–80 and which received 75 percent or more of their total revenue limit from local taxes in 1979, are paid pursuant to this schedule.

Questions:   Principal Apportionment Section | PASE@cde.ca.gov | 916-324-4541
Last Reviewed: Monday, November 13, 2023
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