Education Protection Account (EPA)

The Education Protection Account (EPA) is an annual determination by the California Director of Finance. As voted via Proposition 30 and added to Article XIII, Section 36 of the California Constitution effective November 7, 2012, the Director of Finance estimates a total amount of additional revenue allocated to support school districts, county offices of education, charter schools, and community college districts. An incremental increase in tax rates determines the funds. Education entities have the sole authority to determine how to use the monies received from the Education Protection Account. The Education Protect Account spending determinations happen during an open session of a public meeting of the governing board. The Resolution will state the governing body’s agreement to the set terms, and the Spending Plan will note the amount available and the expenditures. Click on the following links to explore our Resolution and Spending Plan for the Fiscal Year 2023-24.