Education Protection Account (EPA) Funds
The Schools and Local Public Safety Protection Act of 2012 was passed by voters in November 2012. Also known as Proposition 30, it authorized two temporary tax increases.
It created the Education Protection Account (EPA) funds as an offset to State aid and would be in effect for seven (7) years from 2012 through 2018.
|Temporary Tax Type||Expiration Date||Fiscal Year of Expiration|
|Sales Tax (4 years)||December 31, 2016||2016-17|
|Income Tax (7 years)||December 31, 2018||2018-19|
EPA is another source of general purpose funds. Districts have sole authority on the use of the monies. However, districts are required to discuss the plan in public meeting of the governing board and that the funds cannot be used for administrative expenses. Each enitity must annualy publish on its website an accounting of how much was received and how the money was spent.
SMCCCD has included separate budget pages in its Final Budget Report and Mid-year Budget Report, as well as a summary of its report to the State.
- Final Budget Report - Prop 30 Budget and Spending Plan 2013-14
- Mid-Year Report - Prop 30 2013-14
- EPA Report 2012-13
- Final Budget Report - Prop 30 Budget and Spending Plan 2014-15
- Mid-Year Report - Prop 30 2014-15
- EPA Report 2013-14
- Final Budget Report - Prop 30 Budget and Spending Plan 2015-16
- Mid-Year Report - Prop 30 2015-16
- EPA Report 2015-16
- Final Budget Public Hearing Notice 2015-16
- Final Budget Report - Prop 30 Budget and Spending Plan 2016-17