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 2026–27
  Entitlements and apportionments certified in fiscal year 2026–27.
• 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 Years 2012–13 to 2023–24
  Entitlements and apportionments certified in fiscal years 2012–13 to 2023–24.

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.