Education Protection Account (EPA)


EPA Budget and Spending Plan

Background:
Proposition 3, 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 personal income tax rates for upper-income taxpayers.
 
Reporting Requirements:
  • Each year, a spending plan must be approved by the governing board during a public meeting.
  • EPA funds cannot be used for salaries or benefits of administrators or any other administrative costs.
  • Each year the district must publish on its website an accounting of how much money was received from the EPA and how the funds were expended.
  • There will be a requirement for the annual financial audit to included verification that the EPA funds were used as specified by Proposition 30. The EPA entitlement and expenditures will be recorded in Resource Code 1400.

EPA Documents

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