FY 2022–23 Certification of the Second Principal Apportionment

Dear School Business Professionals, We have been asked to forward the following information regarding FY 2022–23 Certification of the Second Principal Apportionment.
2022–23 P-2 Apportionment
The 2022–23 Second Principal (P-2) Apportionment has been certified, which includes updated calculations for the 2021–22 First Annual Recertification (Annual R1) and 2020–21 Third Annual Recertification (Annual R3).
The following information is available on the California Department of Education’s (CDE) website at www.cde.ca.gov/fg/aa/pa/pa2223.asp to assist local educational agencies (LEAs) in understanding the components of the 2022–23 P-2 Apportionment:
* Apportionment letter<www.cde.ca.gov/fg/aa/pa/appt22p2ltr.asp> and accompanying attachment<www.cde.ca.gov/fg/aa/pa/calc22p2.asp> that describe the funding calculations and available resources. * LEA Funding Detail: * Funding Exhibits<ias.cde.ca.gov/apportionment/ias.aspx?schoolyearid=2022&RptType=P2&CertType=Non>: Detailed entitlement calculations by LEA for each Principal Apportionment program. * Excel files<www.cde.ca.gov/fg/aa/pa/iassf22p2.asp>: * Principal Apportionment Summary, Adjustments and Prior Year Re-computations, Payment Schedules, etc. * Excel files to accompany two funding exhibits: (1) 2021-22 ADA Loss Mitigation- Attendance District Funded County Programs and (2) 2021-22 ADA Loss Mitigation-Basic Aid Choice/BA Court-Ordered Voluntary Pupil Transfer/Supplement School District; these files should be used in lieu of the exhibits for LEAs with large number of records. * LCFF Fingertip Facts<www.cde.ca.gov/fg/aa/pa/lcffswfacts.asp>: Statewide summary of LCFF data * Statewide LCFF Summary Data<www.cde.ca.gov/fg/aa/pa/lcffsumdata.asp>: Statewide summary data of the main components of the Local Control Funding Formula (LCFF), including base, supplemental, and concentration grants. * Special Education funding details, including the Special Education Local Plan Area Assembly Bill 602 Average Daily Attendance, are available on the Special Education web page at www.cde.ca.gov/fg/aa/se/index.asp.
2022–23 EPA Fourth Quarter Apportionment
The CDE has also certified the 2022–23 Fourth Quarter Apportionment for the Education Protection Account (EPA). The EPA apportionment letter and payment schedule are available on the CDE website at www.cde.ca.gov/fg/aa/pa/epa.asp.
Important Payment Information
The final EPA revenue for the 2022–23 fiscal year is significantly lower than the estimated revenue amount used to calculate First Quarter through Third Quarter EPA apportionments due to the shift of state tax collections from April 2023 to October 2023. As a result, many LEAs have been overpaid in EPA funds for 2022–23 and will see a significant reduction in the Fourth Quarter EPA entitlement. Overpaid EPA funds as of the Fourth Quarter Apportionment will be recovered from an offset of the 2022–23 P-2 Apportionment payment and by invoice if Principal Apportionment funds are insufficient. For additional details, please see the EPA Fourth Quarter Apportionment letter<www.cde.ca.gov/fg/aa/pa/epa2223.asp>.
The State Controller’s Office estimates that the P-2 payment (net of any overpayment from EPA) will be issued to county treasurers on June 30, 2023. The Fourth Quarter EPA apportionment is expected to be issued no later than August 15, 2023 to LEAs that are still owed a Fourth Quarter payment. However, this is contingent on forthcoming statute.
County superintendents of schools should advise school districts and charter schools immediately of this apportionment.
Principal Apportionment Section PASE@cde.ca.gov<mailto:PASE@cde.ca.gov> 916-324-4541
The CDE PASE Listserv provides to local educational agencies and other interested parties important information pertaining to various apportionment-related items. If you no longer wish to receive information via the PASE Listserv, please follow the instructions provided on the CDE web page located at www.cde.ca.gov/fg/aa/pa/#listserv. The same web page also provides information for anyone wanting to subscribe to the PASE Listserv.
Regards, School Business Advisory Services Team Santa Barbara County Education Office www.sbceo.org/sbas<www.sbceo.org/sbas>
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