Estimated Cash Flow - Categorical Programs

Estimated Cash Flow chart for state and federal programs.

Questions: Categorical Allocations and Audit Resolution Office | CAAR@cde.ca.gov

Last Reviewed: Friday, January 30, 2026

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Calculations to Determine 2025–26 P-1 (added 18-Feb-2026)
Detail of calculations to determine the 2025–26 First Principal Apportionment.
2025–26 First Principal Apportionment (P-1) Letter (added 18-Feb-2026)
Letter to county superintendents of schools, auditors, and treasurers for the 2025–26 P-1.
Third Quarter Apportionment Letter for EPA (added 18-Feb-2026)
Third Quarter Apportionment for the Education Protection Account, Fiscal Year 2025–26.
Funding Excel Files, FY 2025–26 P-1 (added 18-Feb-2026)
Apportionment exhibits provide detail of the distribution of funds by either county and/or local educational agency (LEA) for fiscal year (FY) 2025–26 P-1.
School Improvement Activities, Fiscal Year 2025-26 (added 28-Jan-2026)
One-time funding added to the Budget Act of 2025 to support various school improvement activities.

CAARO Updates (added 26-Jan-2026)
Information for select state and federal categorical programs and annual K-12 audits.
CAARO Update Issue #2026-01 (added 26-Jan-2026)
January 26, 2026, (updates to be released bi-weekly).
LtrProjAdj-25: State Special Schools (added 26-Jan-2026)
Letter of projected adjustment to the School District Principal Apportionment for Student Attendance in State Special Schools in fiscal year 2025-26.
RecovLtr2-25: Prop 39 (added 22-Jan-2026)
Letter of the Recovery of Unspent funds for the Prop 39 program.