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.

Advance | Special Apportionments | Resources

Advance Apportionment

Certified July 20, 2026

Apportionment Letter(Certified 20-Jul-2026)
Funding Excel Files - Advance Principal Apportionment
Detail report of the Principal Apportionment Summary and Payment Schedules.

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)

Other Fiscal Information

Advance Average Daily Attendance for Section 75.70 of the Revenue and Taxation Code Allocation of Supplemental Taxes for Fiscal Year 2026–27

Resources

List of Principal Apportionment Resources

Questions: Principal Apportionment Section | PASE@cde.ca.gov | 916-324-4541

Last Reviewed: Monday, July 20, 2026

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Classified School Employee Summer Assistance
Funding Excel Files, FY 2026–27 Advance

Recently Posted in Allocations & Apportionments

CAARO Update Issue #2026-09 (added 20-Jul-2026)
July 20, 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.
Funding Excel Files, FY 2026–27 Advance (added 20-Jul-2026)
Apportionment exhibits provide detail of the distribution of funds by either county, district, or charter school for fiscal year (FY) 2026–27 Advance Apportionment.
2026–27 Advance Apportionment ADA: Section 75.70 (added 15-Jul-2026)
Fiscal Year 2026–27 advance apportionment average daily attendance (ADA) for the allocation of supplemental taxes pursuant to Section 75.70 of the Revenue and Taxation Code.
2026–27 Advance Apportionment (added 15-Jul-2026)
2026–27 Advance Apportionment Average Daily Attendance for Allocation of Supplemental Taxes
Ltr1-26: Lottery Revenue Projections (added 14-Jul-2026)
Detail letter to the county offices and district county business officials and charter school administrators regarding lottery revenue projections for fiscal year 2026-27.

Ltr3-25: Third Quarter Lottery (added 02-Jul-2026)
Lottery Third Quarter Lottery Apportionment letter for fiscal year 2025-26.
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.