TCOE homepage TCOE homepage

Education Protection Account
Spending Determination

Proposition 30 added Article XIII, Section 36(e) to the California Constitution. This section created in the state general fund the Education Protection Account (EPA) to receive and disburse the revenues appropriated for the support of school districts, county offices of education, charter schools and community college districts - each having sole authority to determine how EPA funds are to be spent. The Tulare County Board of Education makes the spending determination in open session of a public meeting of the board according to the requirements and restriction of Article XIII, Section 36.