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Principal Apportionment Payment Schedule

Details payment information for the Advance, First (P-1), and Second (P-2) Principal Apportionments.

Principal Apportionment Payment Calculation (before deferrals) | Principal Apportionment Deferrals

Principal Apportionment payments are calculated for each local educational agency (LEA) pursuant to one of the three schedules outlined in Education Code (EC) Section 14041. The chart below summarizes the monthly payment amounts for each payment plan type.

At each certification of the Principal Apportionment the California Department of Education (CDE) calculates and publishes monthly payment information for the apportionment period. For example, the Advance Principal Apportionment will provide payment information for July to January. The Payment Schedule Summary – LEA Detail Excel file identifies an LEA’s payment plan type (select a fiscal year for access to funding Excel files). On a monthly basis, the State Controller’s Office (SCO) will draw warrants for each county treasurer. Payment information External link opens in new window or tab. is available on the SCO website.

Payments for the Education Protection Account and In-lieu of Property Taxes are based on alternative payment schedules, available on the CDE website.

Principal Apportionment Payment Calculation (before deferrals)
Month Amount Monthly Payment Is Calculated On  EC Section 14041(a)(2)1
Type 1
EC Section 14041(a)(6)2
Type 2
EC Section 14041(a)(7)3 Type 3
July
Advance Apportionment Total
5%
15%
15%
August
Advance Apportionment Total
5%
15%
30%
September
Advance Apportionment Total
9%
15%
30%
October
Advance Apportionment Total
9%
15%
15%
November
Advance Apportionment Total
9%
0%
0%
December
Advance Apportionment Total
9%
0%
0%
January
Advance Apportionment Total
9%
6%
6%
February
Balance due - difference between P-1 and payments through January
20% or 1/5 of balance due
20% or 1/5 of balance due
No payments in
P-1 Period
March
Balance due - difference between P-1 and payments through January
20% or 1/5 of balance due
20% or 1/5 of balance due
No payments in
P-1 Period
April
Balance due - difference between P-1 and payments through January
20% or 1/5 of balance due
20% or 1/5 of balance due
No payments in
P-1 Period
May
Balance due - difference between P-1 and payments through January
20% or 1/5 of balance due
20% or 1/5 of balance due
No payments in
P-1 Period
June
Balance due - difference between P-2 and payments through May
Balance due
Balance due
Balance due

1School districts other than the districts that meet the criteria for payment types 2 and 3 are paid pursuant to this schedule.
2School districts with less than 5,000 average daily attendance (ADA) in 1979–80 and which received between 39 percent and 74 percent of their total revenue limit from local taxes in 1979–80, are paid pursuant to this schedule.
3School districts with less than 5,000 ADA in 1979–80 and which received 75 percent or more of their total revenue limit from local taxes in 1979, are paid pursuant to this schedule.

Principal Apportionment Deferrals

The state has implemented several Kindergarten through Grade 12 (K-12) apportionment deferrals by deferring a portion of current year state aid payments to the subsequent fiscal year. The chart below provides information on the deferrals that impact the Principal Apportionment for the 2020–21 fiscal year. Note: Deferral amounts and estimated impacts are based on current legislation and information available as of September 2020. The deferral impact estimates for February 2021 through May 2021 do not reflect the proposed ADA growth formula in Senate Bill 820.

2020–21 Fiscal Year Deferrals
Month Deferral Amount Repayment Month Principal Apportionment Deferral Impact
(Estimates are shown in italics)
Authority
February 2021
$1,540,303,000
November 2021
53% of 2020–21 P-1
EC 14041.6
March 2021
$2,375,308,000
October 2021
82% of 2020–21 P-1
EC 14041.6
April 2021
$2,375,308,000
September 2021
82% of 2020–21 P-1
EC 14041.6
May 2021
$2,375,308,000
August 2021
82% of 2020–21 P-1
EC 14041.6
June 2021
$2,375,308,000
July 2021
100% of 2020–21 P-2
EC 14041.5
Deferral Exemptions

LEAs that will be unable to meet their financial obligations in the month(s) of February 2021 through June 2021 may apply for an exemption from the deferral(s) pursuant to EC Section 14041.8.

Additional information on the deferral exemption application process will be made available in the coming months and be sent out on the PASE listserv. To subscribe to the PASE listserv, please follow the instructions provided on the CDE web page at https://www.cde.ca.gov/fg/aa/pa/#listserv.

Education Protection Account

Education Protection Account (EPA) payments are not subject to deferral. EPA payments will continue to be issued on a quarterly basis in fiscal year 2020–21. Estimated payment dates are posted on the SCO website by calendar year at https://www.sco.ca.gov/ard_local_apportionments.html External link opens in new window or tab..

Questions:   Principal Apportionment Section | PASE@cde.ca.gov | 916-324-4541
Last Reviewed: Wednesday, September 9, 2020
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