Education Protection Account
The Education Protection Account (EPA) provides local educational agencies (LEAs)
with general purpose state aid funding pursuant to Section 36 of Article XIII of the
California Constitution. The EPA funding is a component of an LEA's total Local Control
Funding Formula (LCFF) entitlement as calculated in the Principal Apportionment.
The Schools and Local Public Safety Protection Act of 2012 passed in November 2012.
This proposition temporarily raises the sales and use tax by $0.25 cents for four
years and raises the income tax rate for high income earners ($250,000 for individuals
and $500,000 for couples) for seven years to provide continuing funding for local
school districts and community colleges. The Education Protection Account (EPA) was
created in the General Fund to receive and disburse these temporary tax revenuesDistricts have sole authority to determine how the funds are spent within the guidelines set forth in the EPA. A spending report of how much money was received from the EPA and how that money was spent must be published annually on the entity’s web site.
Kern Community College Districts EPA reports are listed below: