Education Protection Account

The Education Protection Account (EPA) provides local educational agencies (LEAs) with general purpose state aid funding pursuant to Section 36 of Article XIII of the California Constitution. The EPA funding is a component of an LEA's total Local Control Funding Formula (LCFF) entitlement as calculated in the Principal Apportionment.

Fiscal Year

Fiscal Year 2024–25
Entitlements and apportionments certified in fiscal year 2024–25.
Fiscal Year 2023–24
Entitlements and apportionments certified in fiscal year 2023–24.
Fiscal Year 2022–23
Entitlements and apportionments certified in fiscal year 2022–23.
Fiscal Years 2012–13 to 2021–22
Entitlements and apportionments certified in fiscal years 2012–13 to 2021–22.

Other Information

Frequently Asked Questions
Background and information on how EPA entitlements are calculated, reporting requirements and uses of funds.
Frequently Asked Questions - Standardized Account Code Structure (SACS) Accounting
Accounting guidance on how to account for EPA funds.

Questions: Principal Apportionment Section | PASE@cde.ca.gov | 916-324-4541

Last Reviewed: Monday, September 9, 2024

Trending in Allocations & Apportionments

Recently Posted in Allocations & Apportionments

Ltr2-24: Second Quarter Lottery (added 28-Mar-2025)
Lottery Second Quarter Lottery Apportionment letter for fiscal year 2024-25.
Transfer of Funds FAQs (added 28-Mar-2025)
Answers frequently asked questions (FAQs) from the Transfer of Funds webinar training presented on December 18, 2024.
Preschool Reserve Account FAQs (added 25-Mar-2025)
Answers frequently asked questions (FAQS) from the Preschool Reserve Account webinar training presented on December 18, 2024.
Understanding the Calculation Worksheet FAQs (added 20-Mar-2025)
Answers frequently asked questions (FAQs) from the Understanding the Calculation Worksheet and Contract Reimbursement (Hold Harmless) webinar training presented on November 20, 2024.
Res-24: Prop 28 (added 11-Mar-2025)
Funding results page for State Special School, Prop 28, for fiscal year 2024-25.

Contract and Payment Process FAQs (added 06-Mar-2025)
Answers frequently asked questions (FAQs) from the Contract and Payment Process webinar training presented on December 4, 2024.
Enrollment and Fiscal Reporting Requirements FAQs (added 03-Mar-2025)
Answers frequently asked questions (FAQs) from the Enrollment, Attendance, and Fiscal Reporting Requirements webinar training presented on November 14, 2024.
2024–25 First Principal Apportionment P-1 Letter (added 20-Feb-2025)
Letter to county superintendents of schools, auditors, and treasurers for the 2024–25 P-1.
EPA Payment Letter, FY 24–25 Q3 (added 20-Feb-2025)
Third Quarter Apportionment for the Education Protection Account, Fiscal Year 2024–25.
Funding Excel Files, FY 2024–25 P-1 (added 20-Feb-2025)
Apportionment exhibits provide detail of the distribution of funds by either county and/or local educational agency (LEA) for fiscal year (FY) 2024–25 P-1.