The short answer: Each year the state sets aside 1 percent of the prior year's K–12 Prop 98 guarantee. CDE splits it 70 percent by each school's share of statewide enrollment and 30 percent by its share of low-income (free or reduced-price meal eligible) pupils, using prior-year counts. The money is calculated for each school site, paid to the LEA, and must reach each site in the amount CDE calculated, with amounts estimated in July, recalculated in February and final in June.
Step 1: the statewide amount
Prop 28 funding equals 1 percent of the K–12 portion of the Prop 98 guarantee from the prior fiscal year. The Department of Finance sets the figure in the May Revision, and CDE describes that total appropriation as final.
This is new money on top of Prop 98. Districts do not apply for it. CDE allocates it automatically to every eligible LEA.
Step 2: the 70/30 split
Education Code section 8820(c) divides the statewide amount into two parts:
| Share | Based on | Counted from |
|---|---|---|
| 70 percent | Each school's share of statewide pupil enrollment | Prior-year CALPADS Census Day enrollment (Fall 1) |
| 30 percent | Each school's share of statewide enrollment of economically disadvantaged pupils | Prior-year CALPADS count of pupils eligible for free or reduced-price meals (FRPM) |
Because every low-income pupil is also an enrolled pupil, a low-income student generates both amounts. That is why schools with high FRPM rates receive noticeably more per student.
Enrollment here means every preschool, transitional kindergarten and K–12 pupil. TK has no separate rule; it counts with K–12.
Step 3: the per-pupil rates
Dividing each share by the statewide count gives two per-pupil rates. CDE publishes them each year:
| Fiscal year | Statewide appropriation | Per enrolled pupil | Per FRPM-eligible pupil |
|---|---|---|---|
| 2025–26 | $1.045 billion | $124.26 | $84.13 |
| 2024–25 | $907 million | $107.09 | $73.83 |
| 2023–24 | $938 million | $110.51 | $78.42 |
The rates move with Prop 98 and with statewide enrollment, so a school's allocation can change even when its own counts do not.
Step 4: calculated per site, paid to the LEA
CDE calculates the amount at the school site level and pays the total to the LEA. Under section 8820(d), the LEA must allocate funds to each eligible school site in the amount CDE calculated. There is no district discretion over the split.
CDE's FAQ is direct about moving money between schools: statute does not provide for reallocating funds from one school site to another. AB 2440 now allows pooling, for example one teacher shared across several schools, but only if each site's spending stays in proportion to its own allocation and follows its expenditure plan. See AB 2440 explained for the conditions.
Funds are tracked under SACS resource code 6770.
Who receives an allocation
- TK–12 school districts and county offices of education, for each of their school sites.
- Charter schools, which are their own LEAs with the same requirements as districts.
- The three State Special Schools.
- LEA-based preschools: California State Preschool Programs run by an LEA, and preschools for pupils with exceptional needs.
How preschool is counted
Preschool enrollment covers pupils three through five years of age. State Preschool counts come from the prior-year October report in the Child Development Management Information System; special education preschool counts come from prior-year CALPADS Census Day data.
For the low-income share, preschool uses a proxy. CDE multiplies preschool enrollment by the prior-year FRPM percentage of a "determinative" school: the elementary or TK–12 school in the LEA with the highest FRPM percentage. An LEA with no such school uses the highest in its county.
When the number becomes final
Each allocation is calculated three times. CDE's example is the 2026–27 year:
| Stage | When | Example: 2026–27 allocation |
|---|---|---|
| Estimated | July, with the Advance Apportionment | July 2026 |
| Recalculated on updated data | February, at the First Principal Apportionment | February 2027 |
| Final | June, when the Second Principal Apportionment is certified | June 2027 |
Plan against the July estimate, but expect it to move. A site plan written to the last dollar in August may need a small adjustment in February.
Declining enrollment on Census Day shows up in the next allocation, not the current one.
A worked example
Take a hypothetical elementary school with 500 pupils on prior-year Census Day, 300 of them FRPM-eligible, at the 2025–26 rates:
| Part | Calculation | Amount |
|---|---|---|
| Enrollment share | 500 × $124.26 | $62,130.00 |
| Low-income share | 300 × $84.13 | $25,239.00 |
| Site allocation | $87,369.00 |
That amount belongs to that school for three fiscal years. If the district has 500 or more pupils, the 80/20 rule applies across all its schools combined, and no more than 1 percent of the funds may go to administration. Anything left when the window closes reverts to CDE; see Prop 28 unspent funds.
The real figure for any school is the one CDE publishes. Use the rates to sanity-check it, not to replace it.
Frequently asked questions
How is a school's Prop 28 allocation calculated?
70 percent of the statewide amount is divided by each school's share of prior-year enrollment, and 30 percent by its share of prior-year pupils eligible for free or reduced-price meals. CDE calculates the amount for each school site and pays it to the LEA.
Which year's enrollment is used?
The prior year's. CDE uses CALPADS Census Day enrollment and FRPM counts from the Fall 1 submission, so a 2026–27 allocation is based on 2025–26 data.
When is the Prop 28 allocation final?
It is estimated each July with the Advance Apportionment, recalculated the following February at the First Principal Apportionment, and final when the Second Principal Apportionment is certified in June.
Does a district have to apply for Prop 28 funds?
No. CDE allocates the funds automatically to every eligible LEA, including districts, county offices, charter schools and the State Special Schools.
Can a district move one school's Prop 28 money to another school?
Not as a reallocation. Each site must receive the amount CDE calculated. AB 2440 allows pooling, such as sharing a teacher, as long as each site's spending stays in proportion to its own allocation and follows its expenditure plan.
How does declining enrollment affect the allocation?
A drop in Census Day enrollment is reflected in the next year's allocation. The current year's allocation is based on the prior year's counts.
Related guides
Every school's allocation, already loaded, free
clearAMS loads each school's CDE allocation and holds every site plan to its own amount, so no plan can be filed over it. Free for every California district, county office and state special school.
Sources
- California Department of Education, Prop 28 Arts and Music in Schools FAQ (reviewed October 6, 2026)
- AB 2440 (Muratsuchi), Chapter 606, Statutes of 2026, with the text of Education Code section 8820, Digital Democracy
This article explains the law in plain terms and is not legal advice. Confirm details with your county office of education or counsel.