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Education Protection Account (EPA) Funds

The Schools and Local Public Safety Protection Act of 2012 was passed by voters in November 2012. Also known as Proposition 30, it authorized two temporary tax increases.

It created the Education Protection Account (EPA) funds as an offset to State aid and would be in effect for seven (7) years from 2012 through 2018.

 

Temporary Tax Type Expiration Date Fiscal Year of Expiration
Sales Tax (4 years) December 31, 2016 2016-17
Income Tax (7 years) December 31, 2018 2018-19

 

EPA is another source of general purpose funds. Districts have sole authority on the use of the monies. However, districts are required to discuss the plan in public meeting of the governing board and that the funds cannot be used for administrative expenses. Each enitity must annualy publish on its website an accounting of how much was received and how the money was spent.

SMCCCD has included separate budget pages in its Final Budget Report and Mid-year Budget Report, as well as a summary of its report to the State.