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Education Protection Account

EDUCATION PROTECTION ACCOUNT

 

As approved by the voters on November 6, 2012, The Schools and Local Public Safety Protection Act of 2012 (Proposition 30) temporarily increased the State’s sales tax rate and the personal income tax rates for taxpayers in high tax brackets.   The creation of the Education Protection Account (EPA) by Proposition 30 provides that a portion of K-14 general purpose funds must be utilized for instructional purposes.  K-14 local agencies have the sole authority to determine how the funds received from the EPA are spent, but with these provisions:

  • The spending plan must be approved by the governing board during a public meeting
  • EPA funds cannot be used for the salaries or benefits of administrators or any other administrative costs (as identified within the account code structure)
  • 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

Further, the annual financial audit includes verification that the EPA funds were used as specified by Proposition 30.  If EPA funds are not expended in accordance with the requirements of Proposition 30, civil or criminal penalties could be incurred.

 

Proposition 55 takes effect January 1, 2018 and the income taxes generated will be distributed to each LEAs’ EPA. The statutory reporting requirements of Proposition 30 mentioned above carry forward under Proposition 55.

Turlock Unified School District

Education Protection Account

 

EPA Spending Plan 2017-18

 

EPA Spending Plan 2016-17

eCademy Charter at Crane School

Education Protection Account

 

EPA Spending Plan 2017-18

 

 EPA Spending Plan 2016-17

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