Jump to a Term
Key Programs & Definitions
The Local Control Funding Formula (LCFF), enacted in 2013 under Governor Brown, is the most significant restructuring of California school finance in decades. It replaced a complex system of over 50 categorical programs with a straightforward per-pupil formula built on three grants:
Supplemental Grant — An additional 20% of the base grant for each student who is an English Learner, foster youth, or qualifies for free/reduced-price meals (unduplicated count).
Concentration Grant — An extra add-on for districts where unduplicated students exceed 55% of enrollment. This rewards districts with high concentrations of high-need students.
LCFF dollars are unrestricted — meaning the district's board and superintendent have broad discretion over how they're spent (subject to LCAP requirements). These are the most flexible dollars in the district budget and the primary source for general operations, staffing, salaries, and benefits for all employee groups.
| Line | Description | Type |
|---|---|---|
| A-1 | County Office of Education LCFF State Aid | Unrestricted |
| A-2 | School District LCFF State Aid | Unrestricted |
| A-3 | Charter School LCFF State Aid | Unrestricted |
| Source: California Department of Education (CDE), Principal Apportionment program definitions. Data as of April 27, 2026. | ||
The Education Protection Account (EPA) was created by Proposition 30 in 2012 and extended by Proposition 55 in 2016. These measures temporarily raised income taxes on high earners and sales taxes, directing the proceeds to K–14 education. EPA funds flow to districts as part of their overall LCFF entitlement — they count toward a district's LCFF funding target, not on top of it.
Spending restriction: Districts must annually post a spending plan for EPA funds on their website and report how they were spent. EPA dollars may not be used for administrative salaries of the superintendent or members of the governing board.
Because EPA is counted within LCFF rather than added on top, its size directly affects how much additional state aid a district needs. In years when EPA receipts are high, the state's LCFF payment to a district is correspondingly lower. Understanding a district's EPA entitlement helps evaluate the stability of its overall LCFF funding — EPA amounts can fluctuate with state income tax revenues.
Special education funding in California is distributed through SELPAs (Special Education Local Plan Areas) — regional cooperatives that pool funding and coordinate services across member districts. The Principal Apportionment reflects each district's share of SELPA funding.
| Line | Description | Type |
|---|---|---|
| A-9 | Special Education — AB 602 (primary program funding) | Restricted |
| A-10 | Special Education — Infants 0–2 (early intervention) | Restricted |
| A-11 | Special Education — Mental Health Services | Restricted |
| A-12 | Special Education — Early Intervention Preschool Grant | Restricted |
| Source: CDE Principal Apportionment program definitions; California Education Code sections 56836–56863 (AB 602). Data as of April 27, 2026. | ||
All special education funds are strictly restricted — they must be spent on special education programs, staff, and services. Districts may not redirect these dollars to the general fund. Paraeducators, special education teachers, school psychologists, and speech-language pathologists are typically funded from these lines. Understanding the total SPED allocation helps evaluate claims about program capacity and caseloads.
Line A-16 reflects the state's reimbursement to districts for the cost of transporting students to and from school. This is the primary state funding stream that supports bus drivers, dispatchers, mechanics, and transportation supervisors.
Transportation funding is restricted — it must be used for pupil transportation services and cannot be redirected to other programs. The level of state reimbursement directly affects how much the district must absorb from its general fund on transportation, which in turn affects overall staffing decisions. Districts with small or zero A-16 amounts have either privatized transportation or do not provide home-to-school busing.
Approved by California voters in November 2022, Proposition 28 created a permanent, constitutionally dedicated funding stream for arts and music education. The state allocates approximately $1 billion annually from the General Fund to districts based on enrollment.
This funding is restricted and represents a meaningful new source of employment for music teachers, visual arts instructors, drama coaches, and related classified support staff. Community members can review how their district is spending Prop 28 funds to ensure compliance with the 80% personnel requirement.
| Line | Program | Purpose |
|---|---|---|
| A-13 | Expanded Learning Opportunities Program (ELO-P) | Before/after school and summer programming for TK–6. Generates significant classified staff positions. |
| A-15 | Other State Aid (various budget acts) | One-time or ongoing categorical aid from specific legislative budget acts (Ch.44/2021, Ch.48/2023, etc.). |
| A-18 | LCFF Equity Multiplier | Additional grant for districts with the highest concentrations of unduplicated students. Must be spent on direct student support. |
| A-19 | Student Support & Enrichment Block Grant (SSEBG) | Flexible block grant for student wellness, mental health, enrichment, and academic support programs. |
| Source: CDE Principal Apportionment program definitions; California Budget Acts (Ch.44/2021, Ch.48/2023, Ch.38/2024). Data as of April 27, 2026. | ||
All of these programs are restricted to their statutory purposes. However, they each represent employment opportunities for classified and certificated staff in specific program areas.
The state does not send one lump-sum payment. Funding flows throughout the year in a structured schedule:
P-1 (February) — The First Principal Apportionment, released in February, uses current-year attendance projections to compute the district's estimated total entitlement. This report is what this tool uses.
P-2 (June) — The Second Principal Apportionment, released in June, uses actual spring attendance data for a more refined estimate.
Annual (August) — The final true-up, reconciling advances against actual entitlement. Districts that received too much pay back the excess; those underpaid receive the difference.
Budget decisions often happen early in the calendar year when only P-1 data is available. P-2 and Annual data are more accurate and more complete — knowing which cycle is being used helps you understand how reliable the estimates are.