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LtrQ1-17: EPA Payment letter, FY 17-18 Q1

California Department of Education
Official Letter
California Department of Education
Official Letter

September 12, 2017

Dear County Superintendents of Schools:


This apportionment, in the amount of $1,623,021,335, is made from the Education Protection Account (EPA), in accordance with Section 36 of Article XIII of the Constitution of the State of California. This apportionment is made for the support of county offices of education, school districts, and charter schools as directed by law.

Using a 2017–18 EPA revenue estimate of approximately $6.5 billion, the California Department of Education (CDE) calculated estimated EPA entitlements using a factor of 23.9320784074 percent based on the 2016–17 Second Principal Apportionment (P-2) statewide total of revenue limits and charter school block grant funding and 2016–17 P-2 local revenue data, adjusted to exclude one-time Redevelopment Agency Asset Liquidation funds reported as part of each county office of education’s and school district’s 2016–17 P-2 property taxes. With the implementation of the Local Control Funding Formula (LCFF) in fiscal year 2013–14, EPA entitlements will continue to be calculated based on adjusted revenue limits, including the allowance for necessary small schools, and charter school block grant funding, in accordance with the law. These funding amounts continue as components of the LCFF. Charter schools newly operational in the 2013–14 fiscal year and after receive the minimum funding of $200 per unit of average daily attendance (ADA).

If a local educational agency’s (LEA) 2016–17 P-2 EPA entitlement was based on the minimum funding of $200 per unit of ADA, the 2016–17 estimated EPA entitlement was not recalculated for this apportionment. Each LEA’s EPA entitlement was reduced so that funding from local property taxes and the EPA combined did not exceed the LEA’s adjusted revenue limit or charter school general purpose funding, provided that each LEA received the minimum EPA funding at a rate of $200 per ADA. Except for LEAs fully funded through local revenue, EPA funding offsets LCFF state aid allocated through the Principal Apportionment.

The CDE will allocate EPA revenues on a quarterly basis through the 2030–31 fiscal year. This quarterly apportionment equals 25 percent of each LEA’s 2017–18 estimated EPA entitlement (for new charter schools this means quarterly payments of $50 for each unit of funded ADA). Future payments may be adjusted for ADA changes and previous over- or under- payments of EPA funds.

County treasurers will receive warrants issued by the State Controller’s Office for this apportionment on approximately September 22, 2017, and should advise school districts and charter schools immediately of this apportionment. For standardized account code structure (SACS) coding, use Resource 1400, Education Protection Account, and Revenue Object 8012, Education Protection Account Entitlement.

LEAs should be aware that Article XIII, Section 36, Subdivision (e), Paragraph (6) of the California Constitution requires an LEA’s governing board to make spending determinations for EPA funds at an open public meeting and that LEAs report on their Web site an accounting of how much money was received from the EPA and how that money was spent. For additional information on EPA calculations, letters of apportionment, payment schedules, spending restrictions, frequently asked questions, SACS financial reporting and more, please refer to the CDE Web site at

If you have questions regarding the EPA entitlement calculation, please contact Lindsay Keyes, Assistant Fiscal Consultant, by phone at 916-319-0701 or by e-mail at For questions related to SACS financial reporting, please contact the Office of Financial Accountability and Information Services by phone at
916-322-1770 or by e-mail at



Nick Schweizer, Deputy Superintendent
Systems Support Branch


Last Reviewed: Friday, July 21, 2023

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