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
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 .
