Skip to main content
California Department of Education Logo
California Department of Education
Official Letter
California Department of Education
Official Letter

June 18, 2021

Dear County Superintendents of Schools:

2020–21 Second Principal Apportionment

In July, county treasurers will receive a warrant that reflects state aid for school districts, charter schools, and county offices of education for programs included in the 2020–21 Second Principal Apportionment (P-2). The California Department of Education (CDE) certified P-2 on June 18, 2021, pursuant to California Education Code (EC) Section 41335 in the amount of $33,122,528,940. County superintendents of schools should advise school districts and charter schools immediately of this apportionment. This apportionment includes funding for 2020–21, as well as updated funding for the 2019–20 First Annual Recertification, the 2018–19 Third Annual Recertification, and adjustments to other prior year apportionments, as necessary.

Senate Bill (SB) 98 (Chapter 24, Statutes of 2020) amended EC Section 14041.5, fully deferring the 2020–21 P-2 payment from June to July 2021. SB 98 also amended EC Section 14041.8, which provided the opportunity for school districts and charter schools to apply for an exemption from the June deferral. Select county treasurers will receive a warrant at the end of June to reflect state aid for charter schools approved for a P-2 deferral exemption. Additional details, including the impact of deferred payments, are available on the Principal Apportionment Payment Schedule web page at Monthly payment and deferral amounts for P-2 are available at the county and local educational agency (LEA) level on the Funding Excel Files web page at

Due to increases in state tax revenues, the Education Protection Account (EPA) revenue has significantly increased in the Fourth Quarter apportionment. EPA is an offset to Local Control Funding Formula (LCFF) state aid, which means for many LEAs the significant increase in EPA resulted in an LCFF state aid overpayment as of 2020–21 P-2. The State Controller’s Office will offset the 2021–22 Advance payment(s) for counties that are overpaid as of the P-2 apportionment.

A summary of the calculations that the CDE used in the P-2 Apportionment is available as an attachment to this letter. Funding exhibits and apportionment Excel files that provide detailed funding amounts related to the P-2 Apportionment are available on the CDE 2020–21 Principal Apportionment web page at Additional Excel files for Special Education are available on the Special Education web page at

The CDE provides funding information electronically via the CDE’s Principal Apportionment Section (PASE) listserv. The listserv provides important information to LEAs and other interested parties, such as notifications regarding LCFF updates, software releases, key deadlines, reminders of due dates for submission of data, and any other pertinent topics related to the Principal Apportionment. If you do not already belong to the PASE listserv and would like to subscribe, send a “blank” message to:

If you need assistance or have any further questions, Principal Apportionment staff may be reached by email at


Wendi McCaskill, Associate Director

School Fiscal Services Division



Last Reviewed: Friday, June 18, 2021

Recently Posted in Allocations & Apportionments

  • Charter 20 Day Instructions, FY 2022–23 (added 09-Sep-2022)
    Charter School 20 Day Attendance Report (Charter 20 Day) instructions for fiscal year (FY) 2022–23.
  • Literacy Coaches and Reading Specialists FAQs (added 09-Sep-2022)
    Frequently Asked Questions (FAQs) and answers regarding the Literacy Coaches and Reading Specialists Grant for fiscal years 2022–27.
  • Literacy Coaches and Reading Specialists Grant (added 09-Sep-2022)
    Funding for eligible local educational agencies to develop school literacy programs, employ and train literacy coaches and reading and literacy specialists, and develop and implement interventions for pupils in need of targeted literacy support.
  • Education Protection Account, Fiscal Year 2022–23 (added 09-Sep-2022)
    Distribution of 2022–23 Education Protection Account (EPA) funds to local educational agencies in accordance with Section 36 of Article XIII of the Constitution of the State of California.
  • CARS News Flash #75 (added 12-Aug-2022)
    News Flash 75 was sent out announcing the Consolidated Application and Reporting System (CARS) 2022–23 forms opening on August 1, 2022 and included a list of the data collections that have changes.