Principal Apportionment, Fiscal Year 2026–27

Distribution 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.

Special Apportionments | Resources

Special Apportionments for Charter Schools

Charter School Special Advance Apportionment Information
This web page is designed to provide charter schools with information about obtaining special advance funding in the first year of operation or in a year of expansion.
- Pupil Estimates for New or Significantly Expanding Charters (PENSEC) Report
- Charter School 20 Day Attendance (Charter 20 Day) Report (Coming September 2026)

Resources

List of Principal Apportionment Resources

Questions:

Last Reviewed: Wednesday, July 01, 2026

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Principal Apportionment, Fiscal Year 2026–27 (added 01-Jul-2026)
Distribution 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.
FY 2025-26 CSPP Year-End Reporting Reminders (added 26-Jun-2026)
The purpose of this letter is to provide California State Preschool Program (CSPP) contractors guidance regarding due dates and reporting requirements related to June year-end and audit reports for the fiscal year ending June 30, 2026.
CAARO Update Issue #2026-08 (added 22-Jun-2026)
June 22, 2026: Categorical Allocations and Audit Resolution Office (CAARO) Updates – twice monthly notifications of key reporting deadlines, applications for funding, annual audits, and any other topics related to programs administered by CAARO.
2025–26 Second Principal Apportionment (added 19-Jun-2026)
In June and/or 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 2025–26 Second Principal (P-2) Apportionment.
Calculations to Determine 2025–26 P-2 (added 19-Jun-2026)
Detail of calculations to determine the 2025–26 Second Principal Apportionment.

Fourth Quarter Apportionment for EPA (added 19-Jun-2026)
Fourth quarter Apportionment for the Education Protection Account for fiscal year 2025–26.
Funding Excel Files, FY 2025–26 P-2 (added 19-Jun-2026)
Apportionment exhibits provide detail of the distribution of funds by either county and/or local educational agency (LEA) for fiscal year (FY) 2025–26 P-2.
CAARO Update Issue #2026-07 (added 18-May-2026)
May 18, 2026: Categorical Allocations and Audit Resolution Office (CAARO) Updates – twice monthly notifications of key reporting deadlines, applications for funding, annual audits, and any other topics related to programs administered by CAARO.
CAARO Update Issue #2026-06 (added 05-May-2026)
May 5, 2026: Categorical Allocations and Audit Resolution Office (CAARO) Updates – twice monthly notifications of key reporting deadlines, applications for funding, annual audits, and any other topics related to programs administered by CAARO.