Principal Apportionment Payment Schedule
Details payment information for the Advance, First (P-1), and Second (P-2) Principal Apportionments.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.
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 |
June4 |
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 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.
4On June 15, 2020, the California Legislature passed Assembly Bill 76, that would amend EC Section 14041.5, deferring the P-2 payment from June 2020 to July 2020.
