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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.

Operational workflow

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