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Calculations to Determine 2020–21 P-2

Detail of calculations to determine the 2020–21 Second Principal Apportionment.

Principal Apportionment Highlights | Determination of 2020–21 ADA | LCFF Entitlement | Basic Aid Interdistrict | Basic Aid Supplement | AICF | Special Education | Infant | Funding Transfer | Charter Special Advance | Charter Overpayments | Payment Schedule and Deferrals | Resources

The California Department of Education (CDE) certified the Second Principal Apportionment (P-2) for fiscal year (FY) 2020–21 on June 18, 2021, pursuant to California Education Code (EC) Section 41335. The following provides specific details regarding the calculation of funding for each Principal Apportionment program, including the Local Control Funding Formula (LCFF).

Local educational agency (LEA) funding calculations are available through the Principal Apportionment Funding Exhibits. In addition to certifying the 2020–21 P-2 funding calculations, FYs 2019–20 First Annual Recertification (Annual R-1) and 2018–19 Third Annual Recertification (Annual R-3) have been recalculated, as well as other prior years, as necessary. The cumulative amount of prior year adjustments are reflected on Line A-17 of the 2020–21 P-2 Principal Apportionment Summary (XLSX), and further detailed on the Adjustments and Prior Year Recomputations (XLSX) Excel file. For more information about these adjustments and other resources, please see the Resources for Understanding Principal Apportionment Entitlements and Payments section below.

2020–21 Principal Apportionment Highlights

Each year, there may be statutory or administrative changes to Principal Apportionment calculations and this year many of those were in response to the COVID-19 pandemic. Highlights of these changes are as follows:

  • Attendance for apportionment is not being collected for the current year (FY 2020–21) due to Senate Bill (SB) 98 (Chapter 24, Statutes of 2020) and SB 820 (Chapter 110, Statutes of 2020). Instead, LEAs are funded on either 2019–20 average daily attendance (ADA), adjusted according to provisions specified in EC Section 43502, or a current year ADA proxy calculated pursuant to EC Section 43505. The SB 820 ADA Determination Calculation for Growth LEAs and Newly Operational Charter Schools (XLSX) has been posted on the CDE website.
    • A field was added for FY 2020–21 to the informational section of the County LCFF Calculation, Charter School LCFF Calculation, and School District LCFF Calculation exhibits to indicate the source of ADA used in each LEA’s 2020–21 apportionment calculations. The field indicates "TRUE" for newly operational charter schools and SB 820 growth LEAs funded pursuant to EC Section 43505 and "FALSE" for LEAs funded on 2019–20 ADA pursuant to EC Section 43502.
  • SB 98 implemented several Principal Apportionment deferrals for 2020–21, which means a portion of current year state aid payments are deferred to the subsequent FY. The June P-2 payment is 100 percent deferred to July 2021. For more information, see the Payment Schedule and Deferrals section below.
  • SB 98 and SB 820 modified the funding formula for special education programs. A summary of changes is outlined in the Special Education Funding Assembly Bill (AB) 602 section below.
  • Education Protection Account (EPA) revenue for FY 2020–21 increased by 43 percent over the estimated revenue used for the P-1 calculations. This resulted in a significant increase in EPA entitlement for many LEAs and a commensurate decrease in LCFF state aid. Additional details are described in the Education Protection Account Entitlement section below.

Determination of 2020–21 ADA

In accordance with SB 98 and 820, the table below outlines how the ADA used for an LEA’s 2020–21 apportionment calculations is determined. The CDE has published a list of Frequently Asked Questions regarding the SB 820 growth application and provides more detail regarding this determination.

Continuing LEAs Not Eligible for SB 820 Growth LEAs Eligible for SB 820 Growth* Newly Operational Charter Schools
2019–20 P-2/Annual ADA (based on the most recent certification) Lesser of:
2020–21 California Longitudinal Pupil Achievement Data System (CALPADS) ADA Proxy (Fall 1 Enrollment reduced by the statewide average rate of absence for 2020–21)

2020–21 Projected ADA Proxy (LEA’s projected ADA based on budget documentation, or enrollment reduced by the statewide average rate of absence for 2020–21 based on budget documentation)
2020–21 CALPADS ADA Proxy (Fall 1 Enrollment reduced by the statewide average rate of absence for 2020–21)

*An LEA’s LCFF Entitlement using SB 820 growth ADA may not be less than an LEA’s LCFF Entitlement calculated using 2019–20 ADA.

LCFF Entitlement and State Aid – All Local Educational Agencies

The calculation of LCFF state aid shown on lines A-1, A-2, and A-3 of the Principal Apportionment Summary can be found on the County LCFF Calculation, School District LCFF Calculation, and Charter School LCFF Calculation exhibits, respectively.

For all LEAs, LCFF state aid is determined by subtracting local property taxes (or in-lieu of taxes for charter schools) and the 2020–21 EPA Entitlement from the LCFF Entitlement. If applicable, the LCFF state aid is increased to reach the LCFF minimum level of state aid required by law, and includes additional LCFF state aid for county offices of education (COE) as specified below.

LCFF Entitlement

For school districts and charter schools, the LCFF Entitlement is primarily comprised of grade span specific per-ADA base grants, plus supplemental and concentration grant funding based on the Unduplicated Pupil Percentage (UPP) of targeted disadvantaged students.

The LCFF Entitlement for COEs funded at the LCFF Target is comprised of an Operations Grant based on the student and LEA populations of the county, and an Alternative Education Grant based on a specific student population served by the COE. COEs that received revenue limit and categorical program funding at a higher level than their LCFF Target entitlement are subject to the hold harmless provisions that hold their funding at the 2012–13 levels, adjusted by current year Alternative Education Grant ADA, until their LCFF Entitlement grows and surpasses the 2012–13 funding levels. These calculations comprise the LCFF Floor which is used in lieu of the LCFF Target for determination of the LCFF Entitlement for COEs funded on the “hold harmless” provisions of EC Section 2575(g)(2).

Descriptions of the LCFF components are available on the LCFF Overview web page. The details of each LEA’s LCFF Entitlement are displayed on the School District LCFF Calculation, Charter School LCFF Calculation, and County LCFF Calculation exhibits. All applicable current year funding rates used in the calculations are available on the Funding Rates and Information web page.

Unduplicated Pupil Percentage

The UPP is a percentage based on three years of data (current, prior, and second prior year). The UPP is not an average of each year’s percentage; rather, the sum of the unduplicated pupil count (UPC) for the three years is divided by the sum of enrollment for the three years to produce the current year’s UPP. In the subsequent years, the newest year will be added and the oldest will be dropped off.

The enrollment and UPC, which form the basis of the UPP, were collected by the CDE in the CALPADS Fall 1 2020 data collection. CALPADS Fall 1 data certified as of the close of the final amendment window (Feburary 4, 2021), was used for the 2020–21 P-2 UPP calculations. Subsequent changes to CALPADS counts for LCFF can only be submitted through the audit process. Additional information on Audit Adjustments to CALPADS Data is available in the Data Reporting Instruction Manual (DOCX).

The CALPADS data used to determine each LEA’s UPP also reflects transfers reported in CALPADS for students that are served by the COE and funded based on the LCFF of the district of residence, as well as transfers for charter school students who are funded through the LCFF COE formula. The Report of Attendance and CALPADS Enrollment/Unduplicated Pupil Count Transfers for District Funded County Program Students (XLSX) Excel file shows the District Funded County Program ADA reported by COEs by district of residence and CALPADS enrollment and unduplicated pupil count transfers as of the amended CALPADS Fall 1 report. Similarly, the Report of Attendance and CALPADS Enrollment/Unduplicated Pupil Count Transfers for County Program Charter School Students (XLSX) Excel file shows the Charter Served, County Funded ADA reported by the charter schools and CALPADS enrollment and UPC transfers. The CDE published a series of Frequently Asked Questions on the transfer of enrollment and unduplicated pupils, as well as the flow of funds under LCFF for these students.

Details of the UPP calculations are displayed on the County Unduplicated Pupil Percentage, School District Unduplicated Pupil Percentage, and Charter School Unduplicated Pupil Percentage exhibits.

Necessary Small School (NSS) Allowance

If applicable, the NSS Allowance and NSS ADA are taken into account for the School District LCFF Entitlement. ADA funded through the NSS formula is excluded from the Base Grant Funding but is included for purposes of Supplemental and Concentration Grant calculations. The CDE calculated the NSS Allowance for the LCFF Entitlement based on the NSS Funding Band amounts for the applicable FY. The CDE also calculated the NSS Allowance for the EPA Proportionate Share calculation based on the 2012–13 Deficited NSS Funding Band amounts. For both calculations, the allowance is based on the combination of ADA and the number of full-time teachers (FTT) for elementary schools, or the number of full-time equivalent certificated employees (FTE) for high schools, whichever provides the lesser allowance. Additional details can be found on the School District Necessary Small Schools Allowance funding exhibit.

The 2020–21 NSS Allowance will be calculated using the number of FTT or FTEs from the 2019–20 and 2020–21 FYs, and either 2019–20 ADA or SB 820 growth ADA, as applicable.

Add-on Amounts

School district and COE LCFF Entitlements include, if applicable, add-on funding based on three 2012–13 programs: Targeted Instructional Improvement Block Grant, Home-to-School Transportation, and Small School District Bus Replacement Program. School district and charter school LCFF Entitlements include, if applicable, Economic Recovery Target (ERT) add-on funding. ERT is based upon a calculation done in 2013–14 that determined if the LEA would have generated a higher entitlement under the revenue limit/categorical funding model rather than the LCFF model. With full implementation of the LCFF in 2019–20, the total ERT Entitlement has become a permanent add-on to an eligible LEA’s LCFF Entitlement.

Minimum State Aid Guarantee

Some LEAs receive additional state aid to meet the level of the statutory minimum guarantee based on 2012–13 funding, known as Minimum State Aid Guarantee. The additional state aid to meet the Minimum State Aid Guarantee is added to the school district, charter school or COE LCFF State Aid, as applicable.

Additional COE LCFF State Aid

EC Section 2575.1, effective as of the 2017–18 FY, provides each COE funded at the LCFF Target as of the 2016–17 Second Principal Apportionment additional LCFF state aid based on the number of school districts under its jurisdiction, or a statutory minimum. Details of the funding calculation can be found in the County LCFF Calculation funding exhibit.

EC Section 2575.2, effective as of the 2018–19 FY, provides all COEs with more than one school district under its jurisdiction $200,000 in additional LCFF state aid plus an allowance based on school districts identified for differentiated assistance pursuant to EC Section 52071. Details of the funding calculation can be found in the County Funding Based on Districts Identified for Differentiated Assistance funding exhibit. Note that there was no identification of school districts for differentiated assistance in 2020; the exhibit uses the 2019 district identification in lieu of 2020 identification pursuant to SB 98 (Section 104 of Chapter 24, Statutes of 2020).

LCFF State Aid pursuant to EC Section 2575.1 and EC Section 2575.2 represents a portion of a COE’s overall LCFF State Aid and is included in standardized account code structure (SACS) Object Code 8011.

Class Size Penalties

Class Size Penalties (CSP) are financial penalties applied to a school district’s LCFF entitlement for exceeding the average class size maximums in kindergarten and grades one through eight. The provisions governing the calculation of CSP are not the same as the conditions of apportionment for the LCFF K–3 Grade Span Adjustment. The penalties calculated for CSP are found on Line F-2 of the exhibit titled Class Size Penalties and are applied through the Miscellaneous Adjustments, Line H-2, and Minimum State Aid Adjustments, Line J-5, of the School District LCFF Calculation. The CSP section of the Data Reporting Instruction Manual (DOCX) provides detail on how the penalties are calculated and on the distinction between the CSP and LCFF K–3 Grade Span Adjustment.

In-lieu of Property Taxes

In-lieu of property taxes have been recalculated for FY 2020–21 as well as for FYs 2018–19 and 2019–20 to reflect revised ADA and sponsoring school district tax per ADA rates. Total in-lieu of property taxes for each charter school are shown on Line I-4 of the Charter School LCFF Calculation exhibit. Countywide charter schools, county program charter schools and charter schools approved by the State Board of Education may have multiple sponsoring school districts, as defined in EC Section 47632(i). A summary of the in-lieu of property taxes for these charter schools is shown on the ADA and In-lieu of Property Taxes by District of Residence (XLSX) Excel file. Details of the calculation are provided in the Local Revenue Detail by District of Residence exhibit. In-lieu of property taxes are final as of the third annual recertification.

Since the sponsoring school district is not always the same as the authorizing entity, a complete list of charter schools included in the Principal Apportionment is published with each certification to identify the authorizer, sponsoring school district(s), petition type, and petition expiration date for each charter school included in the Principal Apportionment. The Excel file, titled Charter Schools in the 2020–21 Second Principal Apportionment (XLSX) is available on the 2020–21 Funding Excel Files web page.

Education Protection Account Entitlement

EPA revenues, as authorized by Section 36 of Article XIII of the California Constitution, are generated by increases in personal income tax rates for upper-income taxpayers. LEAs will receive quarterly EPA payments through the 2030–31 FY, paid outside of the Principal Apportionment. For information on the 2020–21 P-2 EPA calculations, refer to the EPA FY 2020–21 Fourth Quarter Apportionment Letter.

The EPA entitlement is a portion of an LEA’s state aid and is an offset to LCFF state aid for most LEAs. EPA revenue for FY 2020–21 increased 43 percent from the estimated revenue that was used for the P-1 calculations to the final EPA revenue that is the basis of EPA entitlements for the P-2 calculation. As a result, many LEAs have experienced a significant increase to their EPA entitlement and a commensurate reduction in LCFF state aid. These LEAs will receive a large fourth quarter EPA payment, a reduced P-2 payment, and may be overpaid in LCFF state aid as of P-2.

Details of the EPA calculations are displayed on the Education Protection Account Calculation exhibit. EPA entitlements are also displayed on the County LCFF Calculation, School District LCFF Calculation, and Charter School LCFF Calculation exhibits, and are shown for informational purposes on the Principal Apportionment Summary.

For additional information on EPA and quarterly payments to LEAs, visit the CDE’s EPA web page.

Basic Aid Choice, Basic Aid Court-Ordered Voluntary Pupil Transfer, and Basic Aid Open Enrollment

The Basic Aid Choice, Basic Aid Court-Ordered Voluntary Pupil Transfer, and Basic Aid Open Enrollment programs are inter-district attendance programs that provide state aid to basic aid (excess tax) school districts that are serving students from non-basic aid districts. The calculation of state aid shown on lines A-4, A-5, and A-6 of the Principal Apportionment Summary can be found on the School District Basic Aid Choice Calculation, School District Basic Aid Court-Ordered Voluntary Pupil Transfer Calculation, and School District Basic Aid Open Enrollment Calculation exhibits, respectively.

The 2020–21 P-2 statewide totals are as follows:

Program 2020−21 P-2 Statewide Total Amount

Basic Aid Choice

$1,259,916

Basic Aid Court-Ordered Voluntary Pupil Transfer

$0

Basic Aid Open Enrollment

$0
(no participants)

Basic Aid Supplement Funding (Charter School Adjustment)

The School District Basic Aid Supplement program provides to basic aid (excess tax) school districts supplemental funding for the loss of local property taxes due to charter schools that provide instruction to nonresident (out-of-district) students. The calculation of state aid shown on Line A-7 of the Principal Apportionment Summary can be found on the School District Basic Aid Supplement Calculation and School District Basic Aid Supplement Funding exhibits. The statewide total amount for this program at P-2 is $35,799,671.

Adults in Correctional Facilities

The Adults in Correctional Facilities (AICF) program provides funding on a reimbursement basis to eligible LEAs that offer schools and classes for adults in correctional facilities. The calculation of state aid shown on Line A-8 of the Principal Apportionment Summary can be found on the Adults in Correctional Facilities Funding exhibit.

Funding for the 2020–21 AICF program is based on the LEA’s prior year AICF entitlement, plus an increase or decrease in funding based on the ADA funded in the prior year compared to the ADA funded in the second prior year. Decreases in ADA are multiplied by the LEA-specific prior year funded rate per ADA, while increases in ADA and Cost of Living Adjustment (COLA) are funded at a statewide average rate for the program. For most LEAs, ADA growth is capped at 2.5 percent. Growth and COLA funding may be prorated if there are insufficient funds.

The 2020–21 Budget Act appropriates $15,746,000 for the AICF program, which was sufficient to fully fund the program at P-2.

Special Education Funding AB 602

The Special Education Program, also known as AB 602, provides funding to Special Education Local Plan Areas (SELPA) based on the SELPA’s ADA and other data elements. Note: funding for the Extraordinary Cost Pool Claims Process (ECP) and the Necessary Small SELPAs’ Extraordinary Cost Pool for Mental Health Services Process (NSS ECPMH) is not calculated until the Annual Apportionment and funding for mental health services is apportioned outside of the Principal Apportionment.

The calculation of state aid shown on Line A-9 of the Principal Apportionment Summary can be found on the SELPA Special Education Funding Exhibit, SELPA Special Education Funding Exhibit – LA Court, and SELPA Special Education Funding Exhibit – Charter SELPA exhibits. The Special Education AB 602 ADA and Statewide Rates and Factors information can be viewed on the Special Education web page.

Pursuant to EC Section 56836.148, current year entitlement for each SELPA is the greater of $625.00 per ADA or the SELPA funding rate for the 2019–20 FY multiplied by the funded ADA (greater of the current year, prior year, or second prior year ADA). Entitlements for all-charter SELPAs and Los Angeles Court School are also calculated under the new formula. As a result of the changes, the SELPA Special Education funding exhibits were amended to align with the changes to the funding formula.

The following is a summary of the changes reflected in the P-2 Apportionment:

  • ADA and COLA section (Lines A-1 through A-6) determines each SELPA current year funded ADA, 2019–20 funded ADA, and COLA.
  • Base Rate and Base Grant Funding section (Lines B-1 through B-6) determines the SELPA’s current year funding rate and calculates the base grant entitlement. Detailed calculations for each SELPA’s Prior Year SELPA Base Rate, Line B-1 is displayed on the Special Education AB 602 SELPA’s Prior Year Base Rate, Line B-1 (XLSX) Excel file.
  • General Funding section (Lines C-1 through C-4) calculates the funding entitlement after the special education local revenue offset for each SELPA.

In addition to the above changes, the SELPA Special Education Funding exhibits also incorporate the recent changes to the following programs as a result of the amendments enacted by SB 98:

  • Funding for necessary small SELPAs with declining enrollment is the declining enrollment adjustment the SELPA received for the 2019–20 FY plus a proportional share of the appropriation provided in the 2020–21 Budget Act.
  • Funding for low incidence is based on pupil counts reported in the CALPADS Fall 1 Submission of the prior year.
  • Funding for Program Specialists & Regionalized Services is based on the SELPA funded ADA for the 2019–20 FY.

The current year appropriation of $3,428,323,000 provided for the program was sufficient to fully fund the program at P-2. There was no COLA provided for the program for the 2020–21 FY.

Special Education Out-of-Home Care

The Out-of-Home Care (OHC) Program provides funding to SELPAs for pupils residing in facilities located within each SELPA’s geographic boundaries. The calculation details for OHC funding, which is a component of the AB 602 entitlement, are displayed on the Out-of-Home Care Funding exhibit.

Funding for group homes and foster homes was calculated based on the bed count and pupil count data from the 2016–17 FY. Funding for Community Care, Intermediate Care, and Skilled Nursing facilities was calculated based on the pupil count data collected as of April 1, 2021. For each FY, the CDE provides facility information used for the OHC Program by SELPA on the Out-of-Home Care Funding Results web page. Since there was no COLA provided for 2020–21 FY, the funding rates remain the same as 2019–20, which can be viewed on the Funding Rates and Information web page. The 2020–21 Budget Act appropriates $141,758,000 for the OHC Program, which is insufficient to fully fund the program at P-2. As a result, a proration factor of 0.9999361629 was applied to the program.

AB 602 State Aid Adjustments and Prior Year Recomputations
2019–20 Annual R-1

The 2019–20 AB 602 entitlements continue to have a proration factor applied to the Base Entitlement. The proration factor was 0.9976632301 at 2019–20 Annual and is 0.9976713592 at 2019–20 Annual R-1. There are no changes to the 2019–20 OHC, ECP, and NSS ECPMH programs from Annual to Annual R-1.

2018–19 Annual R-3

The 2018–19 AB 602 entitlements continue to have a proration factor applied to the Base Entitlement. The proration factor was 0.9821148394 at 2018–19 Annual R-2 and is 0.9821125324 at Annual R-3. There are no changes for the OHC, ECP, and NSS ECPMH programs from Annual R-2 to Annual R-3.

Special Education Infant (Ages Two and Younger) Program

The Infant Program provides funding for SELPAs that operate early education programs for individuals with exceptional needs who are younger than three years of age. The calculation of state aid shown on Line A-10 of the Principal Apportionment Summary can be found on the Infant Entitlement exhibit.

The 2020–21 Budget Act appropriates $79,477,000 for the Infant Program, which is sufficient to fully fund the program at P-2. The statewide average unit rates information can be viewed on the Funding Rates and Information web page.

Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLSX) Excel file.

County Funding Transfer Process

The calculations for the transfer of funds shown on Line A-11 of the Principal Apportionment Summary can be found on the County Transfer of Funds for County Served District Funded ADA exhibit for COEs and School District Transfer of Funds for County Served District Funded ADA exhibit for school districts.

Beginning with 2019–20 P-1, the CDE calculates the transfer of funds in accordance with EC Section 2576 which requires the CDE to transfer funds from a school district of residence to a COE for all ADA served by the COE and not eligible for funding under the COE Alternative Education Grant. LCFF funding for this ADA is credited to the district of residence as part of its LCFF Entitlement, and is used to determine the school district’s LCFF State Aid. The amount transferred to the COE is equal to the ADA attributed to the district of residence multiplied by the district’s LCFF rate, comprised of the LCFF base, supplemental and concentration grant per ADA, unless the COE and the district of residence agree on an alternative amount.

To account for this transfer in SACS, school districts will use Object Code 7142 (Other Tuition, Excess Costs, and/or Deficit Payments to County Offices) to record the payment to COEs. COEs will use Object Code 8710 (Tuition) to record the receipt from districts. All LEAs will use the unrestricted Resource Code 0000.

To help understand the basis for the transfers, the CDE has published a series of Frequently Asked Questions on the transfer of enrollment and unduplicated pupil counts in CALPADS and the flow of funds under the LCFF for students served by a COE for which the funding is allocated to the district of residence. Additionally, the Report of Attendance and CALPADS Enrollment/Unduplicated Pupil Count Transfers for District Funded County Program Students (XLSX) Excel file provides a summary of ADA and pupil counts by district of residence.

Charter Special Advance Payments

Charter Advance Payments shown on Line A-13 of the Principal Apportionment Summary are the total payments made in the First and Second Charter School Special Advance Apportionments as a result of the data submitted in the Pupil Estimates for New or Significantly Expanding Charters (PENSEC) and Charter School 20 Day Attendance (20 Day) reports. For the 2020–21 FY, the PENSEC and 20 Day reports provide estimated and actual enrollment data that were adjusted by the 2019–20 statewide absence factor to determine a proxy for ADA. Charter schools that are expanding to add one or more grade levels were not provided state funding in the 2020–21 FY through the Charter School Special Advance Apportionments consistent with the provisions of EC Section 43505.

School District Advance Payments of In-lieu Property Tax Transfers for New or Expanding Charter Schools, Line A-14 of the Principal Apportionment Summary, are the total in-lieu of property tax payments made to school districts at the First and Second Special Advance Apportionments based on the PENSEC and 20 Day charter school data used in the apportionment calculations.

See the CS Special Advance Apportionment, FY 2020–21 web page for information on the First and Second Charter School Special Advance apportionments.

Charter School Overpayments

Funding adjustments for charter schools are displayed on lines A-15 and A-16 of the Principal Apportionment Summary. Line A-16, PY Amount Charter Overpaid, includes overpayments not collected in the prior year that are brought forward and reduce the charter school’s current year LCFF State Aid apportionment payments. Line A-15, Amount Charter Overpaid, includes amounts overpaid based on calculations in the current period, i.e., when payments received to date exceed annualized funding in the current period. Overpayments typically result from changes between periods in ADA, local property taxes (in-lieu of property taxes for charter schools), or other data used in the apportionment calculations. In some cases, an invoice will be sent directly to the charter school to recover the overpayment.

Payment Schedule and Deferrals

The June payment, calculated with the P-2 Apportionment, reflects the final principal apportionment payment for the FY. Payment details are available at the county level and by LEA. Pursuant to EC 14041.5, the P-2 payment is deferred from June 2021 to July 2021. The State Controller’s Office (SCO) estimates that the P-2 deferral payment will be issued to county treasurers on July 23, 2021. LEAs with an approved deferral exemption will see the exemption reflected in the LEA level payment schedule, and the SCO estimates that the P-2 payment for exempt LEAs will be issued to county treasurers on June 30, 2021.

For more information on the payment schedule and deferrals, refer to the Principal Apportionment Payment Schedule web page.

Resources for Understanding Principal Apportionment Entitlements and Payments

The following resources are available to LEAs to help with understanding the calculation of Principal Apportionment program entitlements:

Questions:   Principal Apportionment Section | PASE@cde.ca.gov | 916-324-4541
Last Reviewed: Friday, June 18, 2021
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