Certification of the Second Principal Apportionment, Fiscal Year 2023-24

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2023-24 P-2 Apportionment

The 2023-24 Second Principal (P-2) Apportionment has been certified, which includes updated calculations for the 2022-23 First Annual Recertification (Annual R1) and 2021-22 Third Annual Recertification (Annual R3).

Notable New Programs in 2023-24

  • Proposition 28: Arts and Music in Schools

The Arts and Music in Schools (AMS) funding program was established by Proposition 28 (2022). Funding is apportioned to school districts, County Offices of Education (COEs), and charter schools. The purpose of AMS funding is to supplement arts education programs. AMS has specific conditions of apportionment that must be met by local educational agencies (LEAs). Please see the Proposition 28: Arts and Music in Schools Frequently Asked Questions for additional information regarding the calculation of apportionments and program requirements.

  • LCFF Equity Multiplier

The Local Control Formula Funding (LCFF) Equity Multiplier provides additional funding to LEAs for allocation to eligible school sites with prior year nonstability rates greater than 25 percent and prior year socioeconomically disadvantaged pupil rates greater than 70 percent. LEAs with school sites receiving LCFF Equity Multiplier funding are subject to program requirements. Please see the LCFF Equity Multiplier web page for frequently asked questions and additional information.

  • Student Support and Enrichment Block Grant

Commencing with fiscal year 2023-24, the Student Support and Enrichment Block Grant provides additional funding to COEs with Alternative Education Grant average daily attendance (ADA) to use for student support and enrichment opportunities. Please see the Student Support and Enrichment Block Grant web page for frequently asked questions and additional information.

The following information is available on the California Department of Education’s (CDE) website at https://www.cde.ca.gov/fg/aa/pa/pa2324.asp to assist local educational agencies (LEAs) in understanding the components of the 2023-24 P-2 Apportionment:

  • Apportionment letter and accompanying attachment that describe the funding calculations and available resources.
  • LEA Funding Detail:
    • Funding Exhibits: Detailed entitlement calculations by LEA for each Principal Apportionment program.
    • Excel files:
      • Principal Apportionment Summary, Adjustments and Prior Year Re-computations, Payment Schedules, etc.
      • Excel files to accompany two new funding exhibits: (1) Proposition 28: Arts and Music in Schools–School Site Calculation and (2) LCFF Equity Multiplier–School Site Calculation
      •  The LCFF Fingertip Facts has been updated with 2023-24 P-2 data.
      • Statewide LCFF Summary Data: 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 (SELPA) Assembly Bill 602 Average Daily Attendance are available on the Special Education web page at http://www.cde.ca.gov/fg/aa/se/index.asp.

2023-24 EPA Fourth Quarter Apportionment

The CDE has also certified the 2023–24 Fourth Quarter Apportionment for the Education Protection Account (EPA). The EPA apportionment letter and payment schedule are available on the CDE website at https://www.cde.ca.gov/fg/aa/pa/epa.asp.

Important Payment Information

The final EPA revenue for the 2023–24 fiscal year is significantly lower than the estimated revenue amount used to calculate First Quarter through Third Quarter EPA apportionments. As a result, many LEAs have been overpaid in EPA funds for 2023–24 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 2023–24 Second Principal (P-2) Apportionment payment and by invoice if Principal Apportionment funds are insufficient. For additional details see the EPA Fourth Quarter Apportionment letter.

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 27, 2024. The Fourth Quarter EPA apportionment is expected to be issued no later than August 15, 2024, 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

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