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SDLA Compliance Resource

Submit P‑2 Taxes, Excess ERAF, and Charter Location Revisions

A local-revenue and charter-control deadline whose separate data streams affect state-aid offsets, oversight, and final current-year location records.

  • Principal Apportionment
  • P‑2
  • Local Revenue
Date(s)April 15, 2027
Applies toCounty/local-revenue reporters and charter schools needing an authorized P‑2 physical-location revision

In Plain Language: Reconcile P‑2 taxes and excess ERAF to authoritative county/local-revenue records. Charter schools submit a physical-location file only when a revision is required and must request PADC access in advance while copying the oversight entity.

Why this matters

Taxes and ERAF change the state-aid calculation; charter physical location can affect oversight and funding context. Combining them under one date must not blur their different sources, owners, or applicability.

Primary ownership

Primary owner: local-revenue/PADC fiscal lead. Charter revision owner: charter business lead. Partners: county auditor-controller, COE/authorizer, facilities/address data, legal, fiscal, PADC certifier, and CDE.

From local-revenue records to certified P-2 revisions: the SDLA ITO workflow

Taxes, excess ERAF, and charter location revisions are separate data streams with separate authorities. This SDLA ITO (Input, Transformation, Output) graphic shows how county tax and ERAF schedules, charter location authority, and the P-1 baseline become the applicability matrix, the P-1-to-P-2 variance analysis, and the PADC certification.

SDLA ITO: eleven steps from county tax and ERAF schedules, charter location authority, and the P-1 baseline, through an applicability matrix, source reconciliation, access, entry, and validation, to the applicability matrix, the P-1-to-P-2 variance analysis, and the PADC certification.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers an applicability matrix, source reconciliation, access, entry, and validation; Output covers the applicability matrix, the P-1-to-P-2 variance analysis, and the PADC certification. Certify by April 15, 2027.

Open the full-size workflow graphic

Operational workflow

  1. Build an applicability matrix for taxes, excess ERAF, and charter physical-location revision.
  2. Reconcile each applicable local-revenue amount to county schedules and prior P‑1/forecast assumptions.
  3. For a charter revision, validate the operating address/effective status and request PADC access early, copying the oversight entity.
  4. Enter and independently validate each applicable screen; explain material P‑1-to-P‑2 changes.
  5. Certify by April 15 and retain source schedules, access correspondence, reports, and approvals.

Implementation pathway

Applicability
Source reconcile
Access if needed
Validate
Certify

Evidence to retain

  • Applicability/ownership matrix
  • County tax and ERAF schedules
  • Charter location authority/source record
  • P‑1-to-P‑2 variance analysis
  • PADC reports, certification, and CDE correspondence

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.