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California Department of Education
Official Letter
California Department of Education
Official Letter
June 19, 2024

Dear County Superintendents of Schools:

2023–24 Second Principal Apportionment

Towards the end of June, 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 2023–24 Second Principal (P-2) Apportionment. The California Department of Education (CDE) certified the P-2 Apportionment on June 19, 2024, pursuant to California Education Code Section 41335 in the amount of $58,107,997,923. County superintendents of schools should advise school districts and charter schools immediately of this apportionment. This apportionment includes funding for 2023–24, as well as updated funding for the 2022–23 First Annual Recertification, the 2021–22 Third Annual Recertification, and adjustments to other prior year apportionments, as necessary.

Local Control Funding Formula (LCFF) state aid at P-2 may be overstated for some local educational agencies due to a significant decline in the 2023–24 Education Protection Account (EPA) revenue as of the fourth quarter (Q4). Overpaid EPA funds as of the P-2 Apportionment recalculation of EPA entitlements will be recovered from an offset of the P-2 payment and by invoice if Principal Apportionment funds are insufficient. Offset information has been included for informational purposes on the P-2 Apportionment Payment Schedule, which is available on the CDE 2023–24 Principal Apportionment web page at For information on the 2023–24 Q4 EPA calculation, refer to the Fourth Quarter EPA apportionment letter at

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 2023–24 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 local educational agencies and other interested parties, such as notifications regarding LCFF updates, web application updates, 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 phone at 916-324-4541 or by email at



Dean Patterson, Administrator
Principal Apportionment Section

Kiyomi Meeker, Administrator
Principal Apportionment Section

Last Reviewed: Wednesday, June 19, 2024

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