Education Protection Account

Prop 30 - Education Protection Account (EPA)

In compliance with the State of California Proposition 30 disclosure requirement, the following information is presented:


Proposition 30, The Schools and Local Public Safety Protection Act of 2012 passed in November 2012. This proposition temporarily raises the sales and use tax by .25 cents for four years and raises the income tax rate for high income earners ($250,000 for individuals and $500,000 for couples) for seven years to provide continuing funding for local school districts and community colleges. The Education Protection Account (EPA) is created in the General Fund to receive and disburse these temporary tax revenues.


San Joaquin Delta Community College District has sole authority to determine how the moneys received from the EPA are spent, provided, however, that the governing board makes these spending determinations in open session of a public meeting of the governing board and shall not use any of the funds from the EPA for salaries or benefits of administrators or any other administrative costs.

San Joaquin Delta Community College District shall annually publish on its Web site an accounting of how much money was received from the EPA and how that money was spent.

The Annual Budget and Financial Report (CCFS-311) now contains a page for EPA fund expenditures, similar to the Lottery page.

Expenses incurred by districts to comply with the additional audit requirement of this section may be paid with funding from the Education Protection Account and shall not be considered administrative costs for purposes of this section.