Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by the voters on November 6, 2012, temporarily increases the sales tax rate for all taxpayers and the personal income tax rates for upper-income taxpayers.  The new revenues generated from Proposition 30 are deposited into a state account called the Education Protection Account (EPA).

The creation of the EPA by Proposition 30 impacts cash flow patterns and has an accountability component.  All K-14 local agencies have the sole authority to determine how the funds received from the EPA are spent, but with these provisions:

• The spending plan must be approved by the governing board during a public meeting
• EPA funds cannot be used for the salaries or benefits of administrators costs (as determined through the account code structure)
• 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.

18-19  Proposed Expenditures

17-18  Proposed Expenditures

16-17  Actual Expenditures

15-16  Actual Expenditures

14-15  Actual Expenditures