EPA - Schools and Local Public Safety Act of 2012 (Prop 30)

Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by voters on November 6, 2012, temporarily increases the states sales tax rate for all taxpayers and the personal income tax rates for upper-income taxpayers. The revenue generated by the measure's temporary tax increases is included in the calculations of the Proposition 98 minimum guarantee- raising the guarantee by billions of dollars each year. A portion of the new revenues therefore would be used to support increased school funding, with the remainder helping to balance the state budget. 

The revenues generated from Proposition 30 are deposited into an account called the Education Protection Account (EPA). Of the funds in the account, 89 percent is provided to K-12 education and 11 percent to community colleges.

Proposition 30 requires all districts, counties, and charter schools to report on their Websites an accouting of how much money was received from the EPA and how that money was spent. 

Proposition 30 requires that the use of EPA funds be determined by the Governing Board at an open public meeting.

Expenditure Plan for Lake COE EPA funds for 2017-18 Fiscal Year:

The California Department of Education has determined that expenditures by county offices of education for certain administrative activities they are required to perform on behalf of the school districts within the county are not administrative costs for purposes of Proposition 30.  Therefore, the EPA revenues received will be expended on the cost of providing fiscal oversight to Lake County school districts as required by AB 1200 1992, and revised by AB 2756 2004


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