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Education Protection Account

Proposition 30 was approved by the voters of California on November 6, 2012. Proposition 30 added Article XIII, Section 36 to the California Constitution which not only impacts cash flow patterns in school districts but also has an accountability component. The Proposition provides that all K-14 local agencies have the sole authority to determine how the funds received from the Education Protection Account (EPA) are spent, but with the following provisions:

  1. The spending plan must be approved by the governing board during a public meeting
  2. EPA funds cannot be used for the salaries or benefits of administrators or any other administrative costs (as determined through the account code structure)
  3. Each year, the local agency must publish on its website an accounting of how much money was received from the EPA and how the funds were expended

 

Fiscal Year 2020-21

$13,421,092.00 – Instructional Salaries and Benefits

 

Fiscal Year 2019-20

$11,708,107.00 – Instructional Salaries and Benefits

 

Fiscal Year 2018-19

EPA Revenue: $9,723,575

Expenditures:

Instructional Salaries: $9,723,575

 

Fiscal Year 2017-2018

EPA revenue: $9,284,862

Expenditures:

Instructional salaries: $9,284,862

 

Fiscal Year 2016-2017

EPA Revenue: $10,017,557

Expenditures:

Instructional Salaries: $10,017,557

 

Fiscal Year 2015-2016

EPA Revenue: $9,865,000

Expenditures:

Instructional Salaries: $9,865,000

 

​Fiscal Year 2012-13

EPA Revenue: $7,990,407

Expenditures:

Instructional Salaries $7,990,407

 

Fiscal Year 2013-14

EPA Revenue: $7,823,509

Expenditures:

Instructional Salaries: $7,823,509

 

Fiscal Year 2014-15

EPA Revenue: $8,311,021

Anticipated Expenditures:

Instructional Salaries: $8,311,021