Principal Apportionment Exhibit Reference Guides

The Principal Apportionment is a series of apportionment calculations by the California Department of Education (CDE) that adjust the flow of state funds to local educational agencies throughout the fiscal year as information becomes known. The primary programs funded through the Principal Apportionment are the Local Control Funding Formula (LCFF) and Special Education funding (AB 602).

Principal Apportionment entitlement calculations for each school district, charter school and county office of education are contained in the certified funding exhibits, published on the CDE’s Principal Apportionment web page for each fiscal year. To assist users in reviewing the certified funding exhibits, the CDE publishes the Exhibit Reference Guides, which are technical documents intended to be used in conjunction with the funding exhibits.

The exhibit guides are advisory in nature. They are not intended to cover in detail every calculation on every exhibit, nor should they be relied on as the authority for funding determinations and calculations.

• 2019–20 Principal Apportionment Exhibit Crosswalk (PDF)
  • For the 2019–20 fiscal year, several exhibits were updated to reflect the full implementation of LCFF. Many components of the exhibits are functionally the same as they were in 2018–19, but have different line item references due to these changes.
• 2018–19 Principal Apportionment Exhibit Reference Guides (DOCX)
• 2017–18 Principal Apportionment Exhibit Reference Guides (DOCX)
• 2016−17 Principal Apportionment Exhibit Reference Guides (DOC)
• 2015−16 Principal Apportionment Exhibit Reference Guides (DOC)
  
• 2014−15 Principal Apportionment Exhibit Reference Guides (DOC) (Reference Guides only include exhibits for LCFF funding and related calculations)
• 2013−14 Principal Apportionment Exhibit Reference Guides (DOC) (Reference Guides only include exhibits for LCFF funding and related calculations)