Principal ApportionmentDistribution 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.
The Principal Apportionment includes funding for the Local Control Funding Formula, which is the primary source of an LEA's general purpose funding; Special Education (AB 602); Expanded Learning Opportunities Program; and funding for several other programs. The Principal Apportionment is a series of apportionment calculations that adjust the flow of state funds throughout the fiscal year as information becomes known.
- The Advance Principal Apportionment, certified by July 20, is based primarily on prior fiscal year funding and establishes each LEA’s monthly state aid payment amount for July through January.
- The First Principal Apportionment (P-1), certified by February 20, is based on the first period data that LEAs report to the California Department of Education (CDE) in November through January. P-1 supersedes the Advance Apportionment calculations and establishes each LEA’s monthly state aid payment for February through May.
- The Second Principal Apportionment (P-2), certified by June 25, is based on the second period data that LEAs report to CDE in April and May. P-2 supersedes the P-1 Apportionment calculations and is the final state aid payment for the fiscal year ending in June.
- The Annual Apportionment, certified by February 20 in the following year, is based on annual data that LEAs report to CDE. After the Annual Apportionment certification, which supersedes the P-2 calculations, Annual is recertified three times, known as Annual R1, R2, and R3, with LEAs reporting corrected data at specific times. Any data corrections are reflected with the subsequent years’ certifications.
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).
- Fiscal Year 2022–23
Apportionments certified in fiscal year 2022–23.
- Fiscal Year 2021–22
Apportionments certified in fiscal year 2021–22.
- Fiscal Year 2020–21
Apportionments certified in fiscal year 2020–21.
- Fiscal Year 2005–06 to 2019–20
Apportionments certified in fiscal years 2005–06 to 2019–20.
The Education Protection Account (EPA) web page provides information on LEA's EPA entitlements, the resulting impact to state funding, and frequently asked questions.
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 software releases, key deadlines, reminders of due dates for submission of data, and any other pertinent topics related to the Principal Apportionment.
If you would like to subscribe to the PASE listserv, send a blank message to
If you would like to unsubscribe from the PASE listserv, send a blank message to
- Local Control Funding Formula (LCFF)
- Principal Apportionment Data Collection
- Calendar of Key Deadlines
- Funding Rates and Information
Principal Apportionment funding rates by fiscal year with historical and prospective LCFF gap factors and cost-of-living adjustments.
- Principal Apportionment Exhibit Reference Guides
- Principal Apportionment Payment Schedule
- Charter School Funding
Provides information about state general purpose and state and federal categorical funding to charter school authorizers and administrators.
- 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.
- CALPADS Unduplicated Pupil Count Source File
- Instructional Time and Attendance Accounting
- Estimating the Cost of an Audit Finding
- Expanded Learning Opportunities Program
- Independent Study Ratio Calculations Instructions
- Class Size Penalties - CalEdFacts
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.
- Assembly Bill 1389 - Redevelopment Agency Pass-through Payments
- Special Education
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.