Education Protection Account

Education Protection Account (resource 1400)

Proposition 30 was approved by the voters of California on November 6, 2012. Proposition 30 added Article XIII, Section 36 to the California Constitution which not only impacts cash flow patterns in school districts but also has an accountability component. The Proposition provides that all K-14 local agencies have the sole authority to determine how the funds received from the Education Protection Account (EPA) are spent, but with the following provisions:

1. The spending plan must be approved by the governing board during a public meeting.

2. EPA funds cannot be used for the salaries or benefits of administrators or any other administrative costs (as determine d through the account code structure).

3. 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.

Galt Joint Union High School District Fund 01, Resource 1400 - Education Protection Act Fiscal Year 2012-2013
Description			Object Code	Amount
AMOUNT AVAILABLE FOR THIS FISCAL YEAR
	Education Protection Account Entitlement		8012	$2,878,532.00
	TOTAL AVAILABLE			$2,878,532.00
EXPENDITURES AND OTHER FINANCING USES
(Objects 1000-7999)			Function
Instruction - Teachers Salaries			1000-1999	$2,878,532.00
Instruction - Related Services
		Instructional Supervision and Administration	2100-2150	0.00
		AU of a Multidistrict SELPA	2200	0.00
		Instructional Library, Media, and Technology	2420	0.00
		Other Instructional Resources	2490-2495	0.00
		School Administration	2700	0.00
Pupil Services
		Guidance and Counseling Services	3110	0.00
		Psychological Services	3120	0.00
		Attendance and Social Work Services	3130	0.00
		Health Services	3140	0.00
		Speech Pathology and Audiology Services	3150	0.00
		Pupil Testing Services	3160	0.00
		Pupil Transportation	3600	0.00
		Food Services	3700	0.00
		Other Pupil Services	3900	0.00
Ancillary Services			4000-4999	0.00
Community Services			5000-5999	0.00
Enterprise			6000-6999	0.00
General Administration			7000-7999	0.00
Plant Serves			8000-8999	0.00
Other Outgo			9000-9999	0.00
		TOTAL Expenditures AND OTHER FINANCING USES		$2,878,532.00
BALANCE (Total Available minus Total Expenditures and Other Financing Uses)				$0.00