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SDLA Compliance Resource

Submit P‑1 Taxes and Excess ERAF

A county/local-revenue reconciliation for values that directly affect first principal apportionment calculations.

  • Principal Apportionment
  • Local Revenue
  • P‑1
Date(s)November 16, 2026
Applies toCounty and local-revenue reporting entities responsible for 2026–27 P‑1 Taxes and Excess ERAF

In Plain Language: Reconcile tax and Excess ERAF amounts to current county records, enter them in the applicable PADC screens, obtain fiscal review, and submit by November 16.

Why this matters

Local revenue offsets state aid. A period, entity, allocation, or sign error can materially change P‑1 funding across districts and charters.

Primary ownership

Primary owner: county/local-revenue principal-apportionment fiscal lead. Partners: county auditor-controller, treasury/tax staff, districts, COE, CDE PASE, and reviewer/certifier.

Operational workflow

  1. 1. Confirm reporting entities/screens and current instructions.
  2. 2. Reconcile tax and Excess ERAF source schedules to entity allocations.
  3. 3. Enter PADC values and compare system output to control totals.
  4. 4. Perform independent fiscal review of variances and signs.
  5. 5. Submit by November 16 and archive reports/support.

Implementation pathway

County sources
Entity allocation
PADC entry
Review variances
Submit

Evidence to retain

  • County source schedules
  • Allocation/reconciliation
  • PADC reports
  • Reviewer signoff
  • Submission confirmation

Official guidance and help

Source review completed August 30, 2026. Verify the live CDE calendar, current CALPADS/PADC instructions, local source records, required partner approvals, and final posted or certified state before acting.