Education Protection Account

The Education Protection Account (EPA) provides local educational agencies (LEAs) with general purpose state aid funding pursuant to Section 36 of Article XIII of the California Constitution. The EPA funding is a component of an LEA's total LCFF entitlement as calculated in the Principal Apportionment.

The creation of the Education Protection Account (EPA) by Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by the voters on November 6, 2012, temporarily increased the states sales tax rate for all taxpayers and the personal income tax rates for upper-income taxpayers. Proposition 55 extended Proposition 30 until the year 2030.
Revenues generated from Proposition 30 / Proposition 55 will be deposited into a newly created state account called the EPA and local agencies have the sole authority to determine how the funds received from the EPA are spent, with these provisions: EPA funds cannot be used for the salaries or benefits of administrators or any other administrative costs.

For additional information on the EPA Spending Plan please click on the link below:

http://www.cde.ca.gov/fg/aa/pa/epa.asp

2025-2026 EPA Spending Plan

2024-2025 EPA Spending Plan

2023-2024 EPA Spending Plan

2022-2023 EPA Spending Plan

2021-2022 EPA Spending Plan

2020-2021 EPA Spending Plan

EPA Unaudited Actuals/Spending Plan Previous Years

One-time funding provided to county offices of education, school districts, charter schools, and state special schools to provide professional learning for teachers, administrators, paraprofessionals, and classified staff in order to promote educator equity, quality, and effectiveness. The following plan details the district's goal on how to expense these funds. 

Educator Effectiveness Block Grant 2021 - 2026

Educator Effectiveness Block Grant Update June 24, 2025.

In November 2023, California voters successfully passed Proposition 28, The Arts and Music in Schools (AMS) Funding Guarantee and Accountability Act (Resource 6770). This measure mandates the establishment of ongoing support for arts instruction in schools starting from the academic year 2023-2024. Specifically, one percent of the K-12 portion of the Proposition 98 funding guarantee from the previous fiscal year, excluding funding allocated for the Arts and Music in Schools (AMS) program, will be earmarked for this initiative.

The California Department of Education (CDE) will determine the allocation of grants to individual school sites on an annual basis. Subsequently, each school can decide which arts education programs to offer. In this decision-making process, school leaders will collaborate with teachers, families, and students, ensuring that the choices made best serve the unique needs of their local school community.

The funds from Proposition 28 can be utilized for a wide range of arts education purposes. These include but are not limited to providing instruction and training, acquiring necessary supplies and materials, and establishing partnerships with arts organizations for enhanced educational programs. The supported art forms include dance, media arts, music, theater, and visual arts, which may involve folk art, painting, sculpture, photography, craft arts, creative expression (such as graphic arts and design), computer coding, animation, music composition, ensembles, script writing, costume design, film, and video. Prop 28 funding is intended to expand existing arts education at all school sites. The site-specific plans below describe how programs are expanding their arts programs using their Prop 28 yearly allocations. This description does not include all aspects of visual and performing arts (VAPA) offerings. The funding has certain conditions: 80% must be used to hire certified or classified staff for arts instruction, and the remaining 20% can go toward training, supplies, materials, and partnerships in arts education.

To learn more about Proposition 28, please click here to visit the California Department of Education website. 

Proposition 28 AMS Act infuses our district with funds for the arts including:

• ongoing state funds starting from the 2023-24 school year.

• approximately $54,500 in 22/23 and $28,500 23/24 and each subsequent year to grow arts offerings for GESD students

• empowers school sites to tailor plan toward individual school needs

PROP 28 - ARTS AND MUSIC EDUCATION GRANT PLAN 24/25

PROP 28 - ARTS AND MUSIC EDUCATION GRANT PLAN 23/24

24/25 PROP 28 AMS ANNUAL REPORT - TBD Fall 2025

23/24 PROP 28 AMS ANNUAL REPORT

On June 30, 2022, Governor Gavin Newsom approved Assembly Bill 181. Among other things, the bill established the Arts, Music, and Instructional Materials (AMIM) Discretionary Block Grant (Resource 6762) Then on September 27, 2022, the Governor approved AB 185, which revised the Arts, Music, and Instructional Materials Discretionary Block Grant. These funds are available for encumbrance through the 2025–26 fiscal year. Section 134(c) provides that LEAs “are encouraged, but not required” to “proportionally use” their allocation for the five purposes enumerated in Section 134(a)(1)–(5). The grant allocates funding to LEAs for five purposes: 

1. Obtaining standards-aligned professional development and instructional materials for specified subject areas;

2. Obtaining professional development and instructional materials for improving school climate; 

3. Developing diverse, culturally relevant and multilingual school library book collections; 

4. Operational costs, including retirement and health care cost increases; 

5. COVID-19-related costs necessary to keep pupils and staff safe and schools open for in-person instruction.

CDE LINK: Arts, Music and Instructional Materials Block Grant

GESD PLAN: AMS PLAN

The Learning Recovery Emergency Block Grant (LREBG) provides one-time funds to county offices of education, school districts, and charter schools for implementing learning recovery initiatives through the 2027-28 school year. These funds help Local Educational Agencies (LEAs) address the academic and emotional impacts of the COVID-19 pandemic.

Purpose of the Grant

In line with California Education Code (EC) Section 32526(b), LEAs receiving LREBG funds are required to use them for:

• Academic learning recovery: Addressing learning gaps and promoting student academic success.

• Social and emotional well-being: Supporting the mental and emotional health of staff and students.

All expenditures must align with the purposes outlined in EC 32526(c), ensuring that the funds are used effectively to benefit students and staff.

Reporting Requirements

LEAs that receive LREBG funds are required to submit interim expenditure reports to the California Department of Education (CDE) detailing how the funds are being used. Below is the report submitted.

NOTE: GOAL 1.12 on the 25/26 LCAP

GESD - LREBG Interim Plan 2025/26 - 2027/28

GESD - LREBG Interim Expenditure Report 2024-2025

GESD - LREBG Interim Expenditure Report 2023-2024

Allowable Uses

Pursuant to EC Section 32526(c)(2)(A-F), funds received for the LREBG shall only be expended for the following purposes:

1. Instructional learning time for the 2022–23 through 2027–28 school years by increasing the number of instructional days or minutes provided during the school year, providing summer school or intersessional instructional programs, or taking any other evidence-based action that increases or stabilizes the amount of instructional time or services provided to pupils, or decreases or stabilizes staff-to-pupil ratios, based on pupil learning needs.

2. Accelerating progress to close learning gaps through the implementation, expansion, or enhancement of evidence-based learning supports, such as:

   1. Tutoring or other one-on-one or small group learning supports provided by certificated or classified staff.

   2. Learning recovery programs and materials designed to accelerate pupil academic proficiency or English language proficiency, or both.

   3. Providing early intervention and literacy programs for pupils in preschool to grade 3, inclusive, including, but not limited to, school library access.

   4. Supporting expanded learning opportunity program services pursuant to Section 46120.

   5. Providing instruction and services consistent with the California Community Schools Partnership Act (Chapter 6 (commencing with Section 8900) of Part 6) regardless of grantee status.

   6. Providing professional development and coaching on either or both of the following:

      1. The 2023 Mathematics Framework for California Public Schools: Kindergarten Through Grade Twelve.

      2. The English Language Arts/English Language Development Framework for California Public Schools: Kindergarten Through Grade Twelve.

3. Integrating evidence-based pupil supports to address other barriers to learning, and staff supports and training, such as the provision of health, counseling, or mental health services, access to school meal programs, before and after school programs, or programs to address pupil trauma and social-emotional learning, or referrals for support for family or pupil needs.

4. Access to instruction for credit-deficient pupils to complete graduation or grade promotion requirements and to increase or improve pupils’ college eligibility.

5. Additional academic services for pupils, such as diagnostic, progress monitoring, and benchmark assessments of pupil learning.

6. Conducting the needs assessment pursuant to subdivision (d).

Resources:

CDE - LREBG Program Information

CDE - Learning Recovery Emergency Block Grant