Lennox School District

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Categorical Programs » EPA Expenditures 2018-2019

EPA Expenditures 2018-2019

Proposition 30 created the Education Protection Account (EPA) where additional taxes from the proposition will be deposited and subsequently distributed to agencies on a quarterly basis. This account does not change the amount of funds we received, but it will affect the cash flow timing of the District.


Proposition 30 provides that 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 and 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. The District intends to use the $7,439,271 received from the EPA for 2018-2019 for classroom instruction expenditures. These funds and requirements will be audited in coordination with the District’s annual audit.

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