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Principal Apportionment

Distribution of funds for local educational agencies (LEAs) in support of the public school system. Includes elementary school, high school and unified school districts; charter schools; and county offices of education.

Overview

The Principal Apportionment (PA) includes funding for the Local Control Funding Formula (LCFF), which is the primary source of an LEA's general purpose funding; Special Education (AB 602); Expanded Learning Opportunities Program; Arts and Music for Schools (Proposition 28); Equity Multiplier and funding for several other programs. In general, programs are included in the Principal Apportionment if they are state funded, on-going, driven by average daily attendance (ADA), or compatible with the Principal Apportionment data collection and payment schedule timelines.

The Principal Apportionment is a series of apportionment calculations that adjust the flow of state funds throughout the fiscal year as information becomes known pursuant to Education Code (EC) sections 41330, 41332, 41335, and 41336. For each fiscal year there are four apportionment certifications, the Advance Principal Apportionment, the First Principal Apportionment (P-1), the Second Principal Apportionment (P-2), and the Annual Apportionment (AN). (See Apportionments Tab for more information).

Apportionments

Principal Apportionment

Fiscal Year

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.
Advance Principal Apportionment First Principal Apportionment Second Principal Apportionment Annual Apportionment
Certified by July 20 Certified by February 20 Certified by June 25 Certified by February 20 in the following year
Based on prior year data Based on current year P-1 data reported to California Department of Education (CDE). Based on current year P-2 data reported to CDE. Based on current year Annual data reported to CDE.
Establishes monthly state aid payments for
JulyJanuary
Establishes monthly state aid payments for February–May Final state aid payment for the fiscal year in June N/A

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.

Principal Apportionment Exhibit Reference Guides

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

Questions: Principal Apportionment Section | pase@cde.ca.gov | 916-324-4541 
Last Reviewed: Wednesday, July 2, 2025
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