• Education Protection Account (EPA)

    As approved by the voters on November 6, 2012, the Schools and Local Public Safety Protection Act of 2012 (Proposition 30) temporarily increased the State’s sales tax rate and the personal income tax rates for taxpayers in high tax brackets.

    Revenues generated from Proposition 30 are deposited into a newly created state account called the Education Protection Account (EPA).  Antioch Unified School District will receive funds from the EPA based on its proportionate share of statewide general purpose funds.  A corresponding reduction is made to its general purpose funds.

    The creation of the Education Protection Account (EPA) by Proposition 30 provides that a portion of K-14 general purpose funds must be utilized for instructional purposes.  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 or any other administrative 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.

    In addition, there will now be a requirement for the annual financial audit to include verification that the EPA funds were used as specified by Proposition 30.  If EPA funds are not expended in accordance with the requirements of Proposition 30, civil or criminal penalties could be incurred.

EPA Reports