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
-
Fiscal Year 2025–26
Apportionments certified in fiscal year 2025–26. - Fiscal Year 2024–25
Apportionments certified in fiscal year 2024–25. - Fiscal Year 2023–24
Apportionments certified in fiscal year 2023–24. - Fiscal Year 2005–06 to 2022–23
Apportionments certified in fiscal years 2005–06 to 2022–23.
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 July–January |
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.
LCFF
The LCFF is hallmark legislation that fundamentally changed how all LEAs in the state are funded, how they are measured for results, and the services and supports they receive to allow all students to succeed to their greatest potential.
For school districts and charter schools, LCFF funding consists of grade span-specific base grants plus supplemental and concentration grants that are calculated based on student demographic factors. For county offices of education (COEs), LCFF funding consists of an amount for COE oversight activities and instructional programs. LCFF Entitlements are fulfilled by a combination of local property taxes and state aid from the Principal Apportionment and Education Protection Account (EPA).
- LCFF Overview
Information about funding provisions of the LCFF - LCFF Summary Data
Statewide summary data for the LCFF - Estimating the Cost of an Audit Finding
Link to calculators for estimating audit findings for school districts and charter schools. - CALPADS Unduplicated Pupil Count
California Longitudinal Pupil Achievement Data System (CALPADS) Unduplicated Pupil Count (UPC).
School Districts
For most school districts, the largest source of revenue is the LCFF, which are unrestricted funds received through a combination of property taxes and state funds. State funds to school districts are paid through the Principal Apportionment and EPA.
- District Reorganizations
A tool is available to assist LEAs with calculating blended LCFF funding rates for reorganizing school districts. To request a copy of the instructions and Excel file please contact PASE@cde.ca.gov. For more information about district reorganizations, see the District Organization web page. - Class Size Penalties
Part of California Department of Education's information and media guide about education in the State of California. For similar information on other topics, visit the full CalEdFacts.
Charter Schools
For most charter schools, the largest source of revenue is the LCFF, which are unrestricted funds received through a combination of in-lieu of property taxes and state funds. State funds to charter schools are paid through the Principal Apportionment and Education Protection Account. New and expanding charter schools may also receive funding through the Charter School Special Advance.
- Charter School Funding
Provides information about state general purpose and state and federal categorical funding to charter school authorizers and administrators.
County Offices of Education
A COE may operate various programs, as specified by applicable statutes, and enroll students residing in its own county or other counties within the State. County programs may be operated as COE schools, or as charter schools authorized by the COE pursuant to EC Section 47605.5.
LCFF funding is credited to either the COE (and/or the county program charter school), or the district of residence. This distinction is based on the type of student being served rather than the type of school or instructional setting.
- Local Control Funding Formula for County Programs
Answers to frequently asked questions related to the reporting and funding of students served by a county office of education.
Other PA Programs
Arts and Music in Schools (Prop 28)
The Arts and Music in Schools (AMS) funding program was established by Proposition 28 (2022). Funding is apportioned to school districts, county offices of education (COEs), and charter schools based on the share of statewide total enrollment and enrollment of economically disadvantaged pupils in the prior year. The purpose of AMS funds is to supplement arts education programs.
- Proposition 28 - Arts and Music Education Funding
Funding information for Proposition 28 – Arts and Music Education Funding.
Expanded Learning Opportunities Program
Expanded Learning Opportunities Program funds are apportioned to school districts and charter schools based on prior year classroom-based ADA for grades transitional kindergarten/kindergarten through sixth grade and the prior year unduplicated pupil percentage as of the Second Principal Apportionment. The purpose of these funds is for after school and summer school enrichment programs as described in EC Section 46120.
- Expanded Learning Opportunities Program
Funding details for Expanded Learning Opportunities Program.
Home to School Transportation Reimbursement
Home-to-School (HTS) Transportation Reimbursement funding was implemented by Assembly Bill (AB) 181 (Chapter 52, Statutes of 2022) and amended by AB 185 (Chapter 571, Statutes of 2022). It provides reimbursement funding for school districts and COEs based on the prior year eligible transportation expenditures and prior year LCFF transportation related add-on funding.
- Home-to-School Transportation Reimbursement
Funding information for the Home-to-School Transportation Reimbursement.
LCFF Equity Multiplier
The LCFF Equity Multiplier was implemented by Senate Bill (SB) 114 (Chapter 48, Statutes of 2023), and amended by SB 141 (Chapter 194, Statutes of 2023). It provides additional funding to LEAs for allocation to schoolsites meeting nonstability and socioeconomically disadvantaged pupil thresholds in the prior year, as reported in the California Department of Education’s Stability Rate Report. This funding must be used to provide evidence-based services and support for students at these schoolsites.
- Local Control Funding Formula Equity Multiplier
Funding and Program information for the LCFF Equity Multiplier.
Special Education
Special education local plan areas (SELPAs) and LEAs receive various state funded special education programs through the Principal Apportionment. Funding details for these programs are available in the link below.
- Special Education
Distribution of state funds for special education programs.
Education Protection Account (EPA)
Fiscal Year
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 Year 2023–24
Entitlements and apportionments certified in fiscal year 2023–24.
Fiscal Years 2012–13 to 2022–23
Entitlements and apportionments certified in fiscal years 2012–13 to 2022–23.
The EPA provides 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 LCFF entitlement as calculated in the Principal Apportionment.
The California Department of Education calculates EPA entitlements based on the statewide total of revenue limits and charter school block grant funding as calculated for the purpose of EPA. Each LEA's EPA entitlement is then reduced so that funding from local revenue and the EPA combined do not exceed the LEA's adjusted revenue limit or charter school general purpose funding, provided that each LEA receives the minimum EPA funding of $200 per unit of ADA. For most LEAs, EPA funding offsets LCFF state aid allocated through the Principal Apportionment.
EPA funds are allocated on a quarterly basis in September, December, March and June of each year.
Data Collection
Principal Apportionment Data Collection
Beginning with fiscal year (FY) 2021–22, LEAs, Special Education Local Plan Areas (SELPAs), and county auditors report pupil attendance, tax, and other data in the Principal Apportionment Data Collection (PADC) Web application.
Principal Apportionment Data Collection Web Application
Web Application Resources
Principal Apportionment Data Due Dates
2025–26 Principal Apportionment Due Dates by Entry Screen
2024–25 Principal Apportionment Due Dates by Entry Screen
User Manual
A downloadable document with instructions on how to make user assignments, enter, validate, and certify data within the PADC Web Application. The 2024–25 version 1.0 was released on Monday, November 4, 2024.
PADC Web Application Known Issues and Tips (DOCX; Revised 30-Nov-2022)
FY 24–25
PADC User Manual v 2024–25-1.0 (DOCX; Posted 04-Nov-2024)
Archived Data Entry Screen Details
FY 23–24 Data Entry Screen Details (DOCX; Revised 04-Nov-2024)
FY 22–23 Data Entry Screen Details (DOCX; Revised 30-Nov-2023)
FY 21–22 Data Entry Screen Details (DOCX; Revised 30-Nov-2023)
Videos
PADC Web Application Tutorial Series: Orientation 
(Video; 9:11)
Introduction to the PADC and overview of the Web Application main features and anticipated schedule.
PADC Web Application Tutorial Series: Access (Video; 19:07)
Information on how to access the PADC Web Application, select the appropriate user role, and request PADC access.
PADC Web Application: 2021-22 Implementation for County Offices of Education Webinar (Video; 51:57)
Webinar held on September 15, 2021, to introduce and explain the implementation of the new PADC Web Application to County Offices of Education (COEs).
PADC Web Application: 2021-22 Overview Webinar (Video; 1:29:07)
Webinar held on November 9, 2021, to introduce, explain, and demonstrate the implementation of the new PADC Web Application.
Username and Password
In order to use the application, each user must have a username and password created in the Centralized Authentication System (CAS) and an assigned user group, user role and LEA (see User Assignment Resources below).
Update an existing CAS Username
User Assignment Resources
Effective fiscal year 2021–22, LEAs and SELPAs should have a PADC Administrator responsible for certifying Principal Apportionment data for the LEA/SELPA and all entities under its jurisdiction.
The assignment of the Administrator must be done by an oversight entity:
- the California Department of Education (CDE) assigns an Administrator to each COE;
- each COE assigns Administrators for school districts, charter schools under COE oversight, and SELPAs; each COE may assign additional Administrators for the COE itself;
- each school district assigns Administrators for charter schools under district oversight.
PADC Web Application Access County Auditor - Administrator Assignment (PDF)
This form is used for county auditors to request Administrator access to the PADC. This form is submitted to the PADC Administrator of the COE for approval. This form should not be submitted to the CDE.
PADC Web Application Access Administrator Assignment TEMPLATE (DOCX)
This template is used to facilitate assignment for an Administrator(s) within the PADC. This form is provided by the CDE as a template to be adapted for local use; it does not need to be submitted to the CDE.
PADC Web Application Access User Assignment TEMPLATE (DOCX)
This template is used to facilitate the assignment of the PADC users, other than Administrators.
PADC Certification References
PADC Certification References provides a list of the main statutes and regulations applicable to the data reporting in the PADC.
PADC Desktop Software
For fiscal year 2020–21 and prior, LEAs report data in the PADC Software.
Principal Apportionment Data Collection File Transfer System
Only for data submitted through the PADC Desktop software, all COEs are required to use the PADC File Transfer system to transfer all PADC and Tax data files from the desktop software to the CDE.
Click on the link to access the PADC File Transfer System.
Note: This link will be used to upload all Principal Apportionment certified data to the CDE and should be bookmarked for future use.
PADC File Transfer Instructions (DOCX)
Information on how to transfer certified PADC data files to the CDE using the PADC file transfer system.
Note to PADC Software Users: For help with the software and to access the PADC Data Reporting Instruction Manual, select the appropriate fiscal year below and see the Resources and Documentation section.
Resources
Fiscal Calendars
Details of Principal Apportionment key deadlines and certification dates for the current and prior year fiscal years are located within the Fiscal Calendars web page. Quick access for important deadlines are located here:
- 2025–26 Principal Apportionment Calendar of Key Deadlines
- 2025–26 Principal Apportionment Due Dates by Entry Screen
Resources
- Instructional Time and Attendance Accounting
Information and resources regarding instructional time and attendance accounting requirements.- Attendance Recovery
Overview and FAQs about Attendance Recovery programs. - Form J-13A
Information regarding submission of the Request for Allowance of Attendance Due to Emergency Conditions.
- Attendance Recovery
- Audit Resolution
Resources for external auditors and local educational agency (LEA) personnel for completing the annual financial and compliance audits pursuant to Education Code Section 41020. - Fiscal Crisis and Management Assistance Team (FCMAT) LCFF Calculator
Fiscal tool for LCFF resources for school districts and charter schools. - Funding Rates and Information
Principal Apportionment funding rates and other fiscal information by fiscal year. - Local Control and Accountability Plan (LCAP)
The LCAP is a tool for local educational agencies to set goals, plan actions, and leverage resources to meet those goals to improve student outcomes. - Principal Apportionment Exhibit Reference Guides
Detailed descriptions of certified funding exhibits used to calculate the Principal Apportionment. - Principal Apportionment Payment Schedule
Details payment information for the Advance, First (P-1), and Second (P-2) Principal Apportionments. - Standardized Account Code Structure (SACS)
Guidance for local educational agencies in using SACS, a statewide, uniform financial reporting format; includes SACS query, valid combination tables, and other facts.
Principal Apportionment Section (PASE) Listserv
The purpose of the California Department of Education PASE contacts listserv is to provide LEAs and other interested parties important information, such as notifications regarding web application releases, key deadlines, reminders of due dates for submission of data, and any other pertinent topics related to the Principal Apportionment.
To Subscribe:
If you would like to subscribe to the PASE listserv, send a blank message to join-pase-contacts@mlist.cde.ca.gov.
To Unsubscribe
If you would like to unsubscribe from the PASE listserv, send a blank message to unsubscribe-pase-contacts@mlist.cde.ca.gov.