Orange County School of the Arts (OCSA) 2022-2023 Education Protection Account (EPA) Spending Plan

Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by the voters on November 6, 2012, temporarily increases the state sales tax rate for all taxpayers and the personal income tax rate for upper-income taxpayers.

The new revenues generated from Proposition 30 are deposited into a newly created state account called Education Protection Account (EPA). School districts, county offices of education, and charter schools (LEAs) will receive funds from the EPA based on their proportionate share of the statewide revenue limit amount.  A corresponding reduction is made to an LEA’s revenue limit EPA entitlement.  LEAs will receive quarterly payments beginning with the 2013-2014 Fiscal Year.

Proposition 30 provides that all K-14 local agencies have the sole authority to determine how the funds received from the EPA are spent, but with these provisions:

  • The spending plan must be approved by the governing board during a public meeting.
  • EPA funds cannot be used for salaries or benefits of administrators or other admin costs.
  • Refer to the account codes list of functions for which EPA funds may or may not be used for.
  • Each year, the local agency must publish in its website an accounting of how much money was received from the EPA and how the funds were expended.

2022-2023 EPA Entitlement


It is proposed that EPA funds be used 100% to cover salary costs of non-administrative certificated staff.  Any difference in the revenue received will be adjusted in the teacher salary allocation.

2022-2023 Education Protection Report Program

 by Resource Report Revenue/Expenditures by Function

Expenditures 2022-2023 For Fund 01, Resource 1400 Education Protection Account

Revenue Limit Sources

Entitlement EPA Revenue



Certificated Teachers’ Salaries Expense



Total Available minus total Expenditures

$ -0-