What Is the Principal Apportionment?
The Principal Apportionment (PA) includes funding for the Local Control Funding Formula (LCFF), which is the primary source of an LEA's general purpose funding; Special Education (AB 602); Expanded Learning Opportunities Program; Arts and Music for Schools (Proposition 28); Equity Multiplier; and funding for several other programs. In general, programs are included in the Principal Apportionment if they are state funded, ongoing, driven by average daily attendance (ADA), or compatible with the Principal Apportionment data collection and payment schedule timelines.
The Principal Apportionment is a series of apportionment calculations that adjust the flow of state funds throughout the fiscal year as information becomes known pursuant to Education Code (EC) sections 41330, 41332, 41335, and 41336. For each fiscal year there are four apportionment certifications: the Advance Principal Apportionment, the First Principal Apportionment (P-1), the Second Principal Apportionment (P-2), and the Annual Apportionment (AN).
The Four Annual Certifications
Each fiscal year, the Principal Apportionment calculates and provides funding through four successive certifications. Each supersedes the prior one as more accurate data becomes available:
| Certification | Certified By | Based On | Establishes Payments For |
|---|---|---|---|
| Advance | July 20 | Prior year data | Monthly state aid payments, July – January |
| P-1 (supersedes Advance) | February 20 | Current year P-1 data reported to CDE | Monthly state aid payments, February – May |
| P-2 (supersedes P-1) | ~June 19 (2025–26: June 19, 2026) | Current year P-2 data reported to CDE | Final state aid payment for the fiscal year in June |
| Annual (AN) (supersedes P-2) | February 20 of the following year | Current year Annual data reported to CDE | Annual is recertified three times (AN R1, AN R2, AN R3); data corrections are reflected in subsequent certifications |
How Funds Are Distributed
LEAs receive Principal Apportionment funds through a combination of local property taxes and state funds, with state funding composed of funds from the State School Fund and Education Protection Account (EPA). Local property tax revenues flow to LEAs at different times of the year based on statutory timelines and formulas. EPA payments are made quarterly at the end of September, December, March, and June.
For most LEAs, EPA funding offsets LCFF state aid allocated through the Principal Apportionment — meaning the state pays less in direct aid when local property taxes are higher.
Historical LCFF Cost-of-Living Adjustment (COLA)
Every year, the LCFF base grant is adjusted for a statutory cost-of-living adjustment (COLA). The table below shows the COLA for the current fiscal year and prior fiscal years since 2013–14, the inception of LCFF. The State Department of Finance (DOF) provides an estimate of the current year COLA as part of the annual budget process.
The statutory COLA is set as of the May Revision, the May before the budget is enacted. The final funded COLA may differ due to legislative action, or adjustments pursuant to Education Code Section 14002 (commencing with the 2019–20 fiscal year).
| COLA | Estimated COLA (at Governor's Budget) |
Statutory COLA (at May Revision) |
Funded COLA (at Budget Act) |
|---|---|---|---|
| FY 2026–271 | 2.41% | 2.87% | TBD, June 2026 |
| FY 2025–26 | 2.43% | 2.30% | 2.30% |
| FY 2024–25 | 0.76% | 1.07% | 1.07% |
| FY 2023–24 | 8.13% | 8.22% | 8.22% |
| FY 2022–23 | 5.33% | 6.56% | 6.56%2 |
| FY 2021–22 | 1.50% | 1.70% | 2.70%3 |
| FY 2020–21 | 2.29% | 2.31%4 | 0.00% |
| FY 2019–20 | 3.46% | 3.26% | 3.26% |
| FY 2018–195 | 2.51% | 2.71% | 2.71% (Super COLA 3.70%) |
| FY 2017–18 | 1.48% | 1.56% | 1.56% |
| FY 2016–17 | 0.47% | 0.00% | 0.00% |
| FY 2015–16 | 1.58% | 1.02% | 1.02% |
| FY 2014–15 | 0.86% | 0.85% | 0.85% |
| FY 2013–14 | 1.65% | 1.57% | 1.57% |
1 In addition to the statutory COLA adjustment, the 2026–27 May Revision proposes allocating $926,868,000 for LCFF base grant adjustments.
2 In addition to statutory COLA, Assembly Bill 181 (Chapter 52, Statutes of 2022) authorized LCFF base grant adjustments effective fiscal year 2022–23.
3 Assembly Bill 130 (Chapter 44, Statutes of 2021) authorized a compounded COLA comprised of statutory COLA adjustments attributed to fiscal year 2020–21 (2.31%) and fiscal year 2021–22 (1.70%), and an additional 1% increase in LCFF base grant, for an effective increase of 5.07% from 2019–20 to 2021–22 funding levels.
4 The 2020–21 May Revision proposed a 10 percent reduction to certain components of the LCFF formula that are also subject to COLA. The 2020–21 Budget Act did not contain the 10 percent reduction.
5 The 2018–19 Budget Act authorized a higher COLA, known as "Super COLA," for school districts and charter schools.
P-2 Summary Columns — Preview
The following is a preview of the funding lines covered in your district report, based on CDE definitions. The full explanations and formulas will be added soon.
| Column | Funding Component | Type | Short Description |
|---|---|---|---|
| A-1 | LCFF Base & Supplemental/Concentration Grant | Unrestricted | The largest funding source for most districts. Includes a base grant per ADA plus add-ons for high-need students (low-income, English learners, foster youth). |
| A-2 | LCFF — COE Pass-Through | Unrestricted | County Office of Education funding distributed to districts. Part of the LCFF formula. |
| A-3 | LCFF — Charter School General Purpose | Unrestricted | General-purpose LCFF funding allocated to charter schools directly. |
| A-9 | Special Education — State Base Allocation | Restricted | Base state funding for special education programs through the district's SELPA. |
| A-10 | Special Education — Low Incidence Disabilities | Restricted | Additional state funding for students with low-incidence disabilities (deaf, blind, orthopedically impaired). |
| A-11 | Special Education — Mental Health Services | Restricted | Funding for mental health services required under student IEPs. |
| A-12 | Special Education — Infant & Early Intervention | Restricted | Funding for early intervention and infant programs for students aged 0–3. |
| A-16 | Home-to-School Transportation | Restricted | State reimbursement for eligible student transportation costs. Used for bus routes, drivers, and vehicle maintenance. |
| A-17 | Prop 28 — Arts & Music Education | Restricted | Voter-approved funding for arts, music, and theater programs. By law, a minimum percentage must be spent on staff salaries. |
| B-1 | Total Principal Apportionment (State) | Subtotal | Sum of all state funding lines. Represents the total state contribution to your district's operating budget. |
| C-1 | Education Protection Account (EPA) | Unrestricted | General-purpose funding from Proposition 30 (2012) taxes on high-income Californians. Separate from LCFF but also unrestricted. |
| D-1 | Grand Total Apportionment | Total | The complete total of all state apportionment received by the district — the bottom-line number. |
| Source: California Department of Education (CDE), Principal Apportionment Summary (pasummary25p2.xlsx), 2025–26 Second Principal Apportionment. Certified June 19, 2026. | |||
Full Guide — What to Expect
✦ How to Read Your District's P-1 Report
A step-by-step walkthrough of the district report page — what to look at first, what the numbers mean, and how to compare your district to similar ones in your county.
▲ LCFF Deep Dive — The Formula Explained
How the base grant, supplemental grant, and concentration grant are calculated. What ADA means and why attendance matters for funding. Full CDE formula references.
✊ Collective Bargaining Resources Coming Soon
Specialized guides for union negotiators — which lines are fair game for wage proposals, how to read YOY changes at the table, and program-specific playbooks for classified and certificated staff. Apply for union access →
When Will This Site's Data Be Updated?
⬡ Current Data: 2026–27 Advance Apportionment, certified July 20, 2026
Our district data table reflects the 2026–27 Advance Apportionment — the latest CDE certification for the current fiscal year — compared against 2025–26 P-2, certified June 19, 2026 (the prior fiscal year's latest full LEA-level dataset). The Advance is a statewide-formula carryforward of 2025–26 P-2 funding, not an independent measurement — read the full explainer for what that means.
The next major update will be the 2026–27 First Principal Apportionment (P-1), expected February 2027, which will reflect actual 2026–27 attendance and local data for the first time.
| CDE Milestone | Date | What It Means for Our Site |
|---|---|---|
| 2025–26 P-2 Certification | June 19, 2026 | Now the prior-year (comparison) dataset in our district table |
| 2026–27 Advance Apportionment | July 20, 2026 | Now the current-year dataset in our district table |
| 2026–27 P-1 Certification | ~February 2027 | Full 2026–27 apportionment data — replaces Advance as our primary dataset |