Skip to main content

SDLA Compliance Resource

Review Certification of the First Principal Apportionment

A CDE funding milestone that converts P‑1 attendance, taxes, CALPADS, and other certified data into updated state-aid calculations and local cash-flow expectations.

  • Principal Apportionment
  • P‑1
  • Fiscal Review
Date(s)February 19, 2027
Applies toSchool districts, COEs, charter schools, SELPAs, and local-revenue entities affected by the certified P‑1 calculations

In Plain Language: When CDE certifies P‑1, retrieve the applicable exhibits and funding details, reconcile them to the data your entity and partners submitted, quantify differences from budget and Advance Apportionment assumptions, and route corrections through an authorized future process.

Why this matters

P‑1 affects February–May state-aid payments and fiscal projections. A certification date is not another local PADC submission deadline, but it is a crucial control point for finding incorrect inputs, unexpected offsets, or cash-flow changes.

Primary ownership

Primary owner: chief business official/principal-apportionment fiscal lead. Partners: PADC, attendance, CALPADS, charter/COE oversight, SELPA, local-revenue, budget, cash management, and superintendent/designee.

Operational workflow

  1. 1. Download CDE’s certified P‑1 exhibits and entity-level funding detail.
  2. 2. Reconcile attendance, CALPADS/UPC, taxes, ERAF, special education, charter, and other applicable inputs to retained submissions.
  3. 3. Compare certified funding and payment effects with the adopted/current budget and cash-flow forecast.
  4. 4. Document every material variance, owner, explanation, and whether an authorized correction or budget revision is needed.
  5. 5. Brief leadership/governing processes and update projections without overwriting certified evidence.

Implementation pathway

Retrieve
Input reconcile
Funding/cash compare
Resolve variance
Update forecast

Evidence to retain

  • Certified P‑1 exhibits and entity detail
  • PADC/CALPADS/local-revenue submission package
  • Input-to-exhibit crosswalk
  • Budget and cash-flow variance analysis
  • Correction decision and leadership review

Official guidance and help

Source review completed August 30, 2026. Verify current CDE, PADC, ASSIST, entity-specific, grant, fiscal, attendance, and partner instructions before acting.