The Education Protection Account (EPA) in California schools is a state account created by Proposition 30 (The Schools and Local Public Safety Protection Act of 2012) and extended through 2030 by Proposition 55 (2016). It receives revenues from temporary tax increases on high-income earners and sales taxes to fund K-12 education and community colleges, ensuring a stable funding source for schools.
Funds must be used for instructional purposes, such as teacher salaries, instructional materials, and classroom support, and cannot be used for administrative salaries or other non-instructional costs.
LEAs have flexibility in how they allocate EPA funds, but they must align with educational priorities outlined in their Local Control and Accountability Plans (LCAPs).
Under Article XIII, Section 36 of the California Constitution, LEAs must report EPA revenues and expenditures on their websites. They must also discuss these at a public meeting, often during annual budget adoption. The reports for the Pioneer Union Elementary School District are provided below.
Reports
- 2016-2017 EPA Expenditures
- 2017-2018 EPA Expenditures
- 2020-2021 EPA Expenditures
- 2021-2022 EPA Expenditures
- 2022-2023 EPA Expenditures
- 2023-2024 EPA Expenditures
- 2024-2025 EPA Expenditures