Principal Apportionment Payment Schedule
Details payment information for the Advance, First (P-1), and Second (P-2) Principal Apportionments.Principal Apportionment Payment Calculation (before deferral) | Principal Apportionment Deferral
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 deferral)
| 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 Deferral
The state has implemented a Transitional Kindergarten/Kindergarten through Grade 12 (TK/K-12) apportionment deferral by deferring a portion of the current year state aid payment in June 2025 to the subsequent fiscal year. The chart below provides information on the deferral that impacts the Principal Apportionment for the 2024–25 fiscal year. Note: The deferral amount and estimated impact are based on current legislation and information available as of February 2025.
2024–25 Fiscal Year Deferral
| Month | Deferral Amount | Repayment Month | Estimated Principal Apportionment Deferral Impact* | Authority |
|---|---|---|---|---|
June 2025 |
$245,604,000 |
July 2025 |
5.14% of 2024–25 P-2 |
EC 14041.6 |
Deferral Exemption:
School districts and charter schools that will be unable to meet their financial obligations in the month of June 2025 may apply for an exemption from the deferral pursuant to EC Section 14041.8.
Additional information on the deferral exemption application process for the 2024–25 fiscal year is available on the CDE’s website.
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 2024–25. Estimated payment dates
are posted on the SCO website by calendar year.