What is the Education Protection Act?

  • On November 6, 2012 voters approved Proposition 30, which added Article XIII, Section 36 to the California Constitution effective November 7, 2012.  The provisions of Article XIII, Section 36 create in the state General Fund an Education Protection Account (EPA) to receive and disburse the revenues derived from the incremental increases in taxes imposed.

    Pursuant to Article XIII, Section 36 of the California Constitution, school districts are authorized to determine how the money received from the EPA will be spent provided the governing board makes the spending determinations in an open session of a public meeting on an annual basis.  EPA funds cannot be used for salaries or benefits of administrators or any other administrative costs.  In addition, school districts must publish on its website an annual accounting of how much money was received from the EPA and how the funds were expended.  Finally, there is a requirement for the annual financial audit to include verification that the EPA funds were used as specified by Proposition 30.

    Please note EPA funds are not additional funding from the state.  The impact is strictly related to cash flow.  Funds from the EPA will be apportioned to districts on a quarterly basis in equal installments.


    2019-20 Education Protection Account Expenditure Summary