Education Protection Account

Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by voters on November 6, 2012, temporarily increases the state sales tax rate for all taxpayers and the personal income tax rates for upper-income taxpayers.

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

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.

 

2025-26 ESTIMATED ACTUALS

Beginning Balance: $2,266

Revenue: $2,244

Expense:

Classroom Engagement:  $2,221
Instr Supplies and Materials:  $1,283
Health/Hygiene Supplies:  $584

Ending Balance:  $422

 

Expenditure Plan for Lake COE EPA funds for 2026-27 Fiscal Year:   Approved 6/23/2026

2026-27 ADOPTED BUDGET

Beginning Balance: $422

Estimated Revenue: $1,648

Expense:

Classroom Engagement:  $1,070  
IXL Online Learning License:  $1,000

Estimated Ending Balance: $0