Principal Apportionment Deadlines, FY 2024–25

LEGEND: ADA – Average Daily Attendance; AICF – Adults in Correctional Facilities; CALPADS – California Longitudinal Pupil Achievement Data System; CDE – California Department of Education; COE – County Office of Education; EC – Education Code; ECP – Extraordinary Cost Pool; ERAF – Educational Revenue Augmentation Fund; LEA – Local Educational Agency; P-1 – First Principal Apportionment; P-2 – Second Principal Apportionment; PENSEC – Pupil Estimates for New or Significantly Expanding Charters; SB – Senate Bill; SELPA – Special Education Local Plan Area; TBD – To Be Determined.

NOTE: Due dates may be modified if necessary.

July 2024

• 15-Jul-2024
  • 2023–24 Annual Attendance Data (all LEAs)
  • 2023–24 Annual Infant Funding
  • 2023–24 Annual SELPA ADA Allocation
  • 2023–24 Annual AICF (Line A-2 will need to be submitted for LEAs who participated in a 2022–23 program.)
• 19-Jul-2024
  • Certification of the 2024–25 Advance Apportionment for school districts, COEs, and continuing charter schools
• 31-Jul-2024
  • 2024–25 PENSEC reports and certifications for charter schools that are new or significantly expanding (adding a grade level or other qualifying event).

August 2024

• 15-Aug-2024
  • 2023–24 Annual Taxes
  • 2023–24 Annual Miscellaneous Funds
  • 2023–24 Annual Excess ERAF
  • 2023–24 Annual Special Education Tax Allocation

September 2024

• TBD – Certification of the 2024–25 First Special Advance Apportionment, based on PENSEC data, for newly operational charter schools and continuing charter schools adding one or more grade levels.

October 2024

• 01-Oct-2024
  • Audit Adjustments to CALPADS Data
    • For all LEAs, an auditor’s letter of concurrence is required for all changes except a decrease in unduplicated pupil count.
  • Prior Year Corrections other than Audit Adjustments to CALPADS data. Submit prior year corrections via the Principal Apportionment Data Collection Software in the “corrected” mode for the appropriate period and fiscal year.
    • For FYs 2021–22 and prior, ADA corrections must be greater than +/- 1 ADA in order to be processed.
    • For FYs 2022–23 and prior, increases in ADA and ADA movement between grade spans must be supported by an audit finding or auditor letter of concurrence.
    • Corrections for FYs 2019–20 and prior will be accepted only if the correction is the result of an audit exception as described in EC Section 41341(a)(2). Additionally, the CDE’s authority to spend funds appropriated in the budget act expires after three years. Thus, any increases to claims for programs funded through budget acts prior to the Budget Act of 2022 (FY 2022–23) may not be funded.

Note: Please see auditor letter guidelines for guidance on information to include in an auditor letter of concurrence.

• 31-Oct-2024
  • 2024–25 20 Day forms for newly operational charter schools and continuing charter schools adding one or more grade levels
  • Revised Due Date - 2023–24 Annual Nonpublic School Extraordinary Cost Pool (ECP) Claim
    • Hard copies of supporting documentation (copies of paid invoices) also due to the Principal Apportionment Section postmarked by the due date. Attention: ECP claim documents (see address at end of page).
  • Revised Due Date - 2023–24 Annual Necessary Small SELPAs Extraordinary Cost Pool Claim for Mental Health Services
    • Hard copies of supporting documentation (copies of paid invoices) also due to the Principal Apportionment Section postmarked by the due date. Attention: ECP claim documents (see address at end of page).

November 2024

• 15-Nov-2024
  • 2024–25 P-1 Taxes
  • 2024–25 P-1 Excess ERAF
• TBD – Certification of the 2024–25 Second Special Advance Apportionment, based on 20 Day data, for newly operational charter schools and continuing charter schools adding one or more grade levels

January 2025

• 15-Jan-2025
  • 2024–25 P-1 Attendance Data (All LEAs)
  • 2024–25 P-1 AICF
  • 2024–25 P-1 Charter School Physical Location
  • 2024–25 P-1 Infant Funding
  • 2024–25 P-1 Necessary Small School
  • 2024–25 P-1 SELPA ADA Allocation
  • 2024–25 P-1 Special Education Tax Allocation
  • 2024–25 P-1 Transfer of Funds Alternative Rate Option

February 2025

• 20-Feb-2025
  • Certification of the 2024–25 First Principal Apportionment

March 2025

• 03-Mar-2025
  • Audit Adjustments to CALPADS Data
    • For all LEAs, an auditor’s letter of concurrence is required for all changes except a decrease in unduplicated pupil count.
  • Prior Year Corrections other than Audit Adjustments to CALPADS data. Submit prior year corrections via the Principal Apportionment Data Collection Software in the “corrected” mode for the appropriate period and fiscal year.
    • For FYs 2021–22 and prior, ADA corrections must be greater than +/- 1 ADA in order to be processed.
    • For FYs 2022–23 and prior, increases in ADA and ADA movement between grade spans must be supported by an audit finding or auditor letter of concurrence.
    • Corrections for FYs 2019–20 and prior will be accepted only if the correction is the result of an audit exception as described in EC Section 41341(a)(2). Additionally, the CDE’s authority to spend funds appropriated in the budget act expires after three years. Thus, any increases to claims for programs funded through budget acts prior to the Budget Act of 2022 (FY 2022–23) may not be funded.

April 2025

• 15-Apr-2025
  • 2024–25 P-2 Taxes
  • 2024–25 P-2 Excess ERAF
  • 2024–25 P-2 Charter School Physical Location
    • Submit a P-2 file only if revisions are needed. The charter school must send an email to PADC@cde.ca.gov to request access to the data entry screen in advance of the reporting deadline. Please include the entity responsible for oversight of the charter school as a copied recipient to this request.

May 2025

• 01-May-2025
  • 2024–25 P-2 Attendance Data (all LEAs)
  • 2024–25 P-2 Class Size Penalties
  • 2024–25 P-2 Necessary Small School
  • 2024–25 P-2 AICF
  • 2024–25 P-2 SELPA ADA Allocation
  • 2024–25 P-2 Special Education Tax Allocation
  • 2024–25 P-2 Infant Funding

June 2025

• 20-Jun-2025
  • Certification of the 2024–25 Second Principal Apportionment

Auditor Letter Guidelines

• Auditor Letterhead
• Date
• LEA Name
• County-District-School (CDS) Code
• Fiscal Year and Reporting Period
• Certificate Number
• Schedule of ADA, Enrollment, or Unduplicated Pupil Count

For general questions regarding Principal Apportionment due dates or other questions related to the Principal Apportionment, contact the Principal Apportionment Section at 916-324-4541 or email at PASE@cde.ca.gov.

If required, submit hard copy reports to:

Principal Apportionment Section
School Fiscal Services Division
California Department of Education
1430 N Street, Suite 3800
Sacramento, CA 95814