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About the Advance figures: The 2026–27 Advance is not an independent measurement — CDE calculates it by taking each district's 2025–26 P-2 funding and applying statewide COLA and rate adjustments (2.87% LCFF COLA, etc.). It does not yet reflect 2026–27 attendance or local conditions, and CDE's own certification letter states the Advance "should not be used by LEAs for budgeting." Figures will be superseded by the 2026–27 First Principal Apportionment (P-1), certified February 2027. Read the full explainer →
Full Line-Item Apportionment Detail
Year-Over-Year Comparison · 2026–27 Advance vs 2025-26 P-2| Column | Funding Component | Fund Type | 2026–27 AdvanceCurrent Year | 2025–26 P-2Prior Year | $ Changevs Prior Year | % Changevs Prior Year |
|---|---|---|---|---|---|---|
| ❖ Source: California Department of Education (CDE) — Principal Apportionment Summary, 2026–27 Advance (pasummary2627advance.xlsx, certified July 20, 2026) and 2025–26 P-2 (pasummary25p2.xlsx, certified June 19, 2026). Note: the Advance is a statewide-formula carryforward of each LEA's 2025–26 P-2 funding — not an independent 2026–27 measurement. CDE states it "should not be used by LEAs for budgeting." It will be superseded by the 2026–27 First Principal Apportionment (P-1), certified February 2027. | ||||||
Data Disclaimer: Figures shown are sourced from the California Department of Education's (CDE) official Principal Apportionment reports and are presented for informational purposes only. Please verify all amounts against official CDE publications before using this data in any formal, legal, or official proceeding. This website uses publicly available data from the CDE, the Legislative Analyst's Office (LAO), the Department of Finance (DOF), and the CA Legislature. This was last updated on July 20, 2026 with the 2026–27 Advance Principal Apportionment, certified by CDE on July 20, 2026, compared against the 2025–26 Second Principal Apportionment (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 2026–27 measurement — see the caveat above.
What Each Funding Line Means
Plain-language definitions for every column in your district's report above, based on official CDE definitions.
| Column | Funding Component | Type | What It Means |
|---|---|---|---|
| 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 (pasummary2627advance.xlsx), 2026–27 Advance Principal Apportionment. Certified July 20, 2026. | |||
Data Disclaimer: All funding figures are sourced directly from the California Department of Education's (CDE) official Principal Apportionment reports (pasummary2627advance.xlsx for 2026–27 Advance, the current fiscal year's latest certification, and pasummary25p2.xlsx for 2025–26 P-2, the prior fiscal year's latest certification). ADA figures for both years are sourced from the CDE LCFF Funding Summary file (lcffsummary2526.xlsx, 2025–26 P-2 sheet), using the Total Funded ADA column — CDE had not yet published new 2026–27 attendance data at Advance, so the Advance calculation carries forward the same 2025–26 P-2 ADA figure used as its funding basis. This site presents public information for educational and informational purposes only. Amounts represent state apportionment only and do not include local property tax revenue, federal funding, or other local sources. Always verify figures against official CDE publications before using in any formal or official context. Year-over-year comparison policy: this site always compares the current fiscal year's latest available apportionment certification against the prior fiscal year's latest available full LEA-level certification — not two certifications within the same fiscal year. Here, that pairs 2026–27 Advance (latest for the current year) against 2025–26 P-2 (latest full dataset for the prior year). Advance caveat: unlike a true P-1/P-2/Annual certification, the Advance is a statewide-formula carryforward — each LEA's 2025–26 P-2 dollars run through uniform COLA/rate adjustments — not an independently measured 2026–27 figure. CDE's certification letter states the Advance "should not be used by LEAs for budgeting." Read more about how the Advance is calculated → Data last updated July 20, 2026 (2026–27 Advance certified July 20, 2026; 2025–26 P-2 certified June 19, 2026). View official CDE data →