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SDLA Compliance Resource

Review Certification of the Second Principal Apportionment

The CDE certification that converts P‑2 and related data into the final current-year state-aid payment calculation and the baseline for annual closeout.

  • Principal Apportionment
  • P‑2
  • Fiscal Review
Date(s)June 18, 2027
Applies toSchool districts, COEs, charter schools, SELPAs, and local-revenue entities affected by P‑2 calculations

In Plain Language: Retrieve CDE’s certified P‑2 exhibits, reconcile inputs and calculated funding to the submitted PADC/CALPADS/local-revenue package, assess the June payment and year-end accrual, and identify items that belong in Annual reporting or an authorized correction path.

Why this matters

P‑2 drives the final state-aid payment for the fiscal year. An unexplained variance can distort year-end receivables, cash, reserves, program allocations, and the starting point for Annual data.

Primary ownership

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

Operational workflow

  1. 1. Download certified P‑2 exhibits and entity-level funding/payment details.
  2. 2. Reconcile every material funding driver to retained P‑2, CALPADS, tax, ERAF, and partner submissions.
  3. 3. Compare the June payment, year-end revenue/accrual, and program allocations with the current forecast.
  4. 4. Document and assign variances to explanation, accounting adjustment, Annual reporting, or authorized correction.
  5. 5. Brief leadership and hand off resolved source records to year-end close and audit.

Implementation pathway

Retrieve
Input reconcile
Payment/accrual
Classify variance
Close/audit handoff

Evidence to retain

  • Certified P‑2 exhibits and detail
  • Input-to-exhibit reconciliation
  • June cash and year-end accrual analysis
  • Variance disposition log
  • Leadership review and audit handoff

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.