Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by the voters on November 6, 2012, and Proposition 55, The California Extension of the Proposition 30 Income Tax Increase Initiative, approved by the voters on November 8, 2016, temporarily increases the state's sales tax and the personal income tax rates.   Alameda Unified School District will receive funds from the EPA based on the District’s proportionate share of the statewide revenue limit amount. The State of California will make a corresponding reduction to Alameda Unified’s Local Control Funding Formula (LCFF) entitlement.  As the State will reduce LCFF funding by the amount of EPA revenue, the district will move corresponding expenditures to the EPA.

Proposition 30 (sunsetting 12/31/2017) and  Proposition 55 (commencing 01/01/2018) require that the use of EPA funds be determined by the governing board at an open public meeting.  EPA funds are restricted and may not be spent on administrative expenditures.  It is the staff’s recommendation that certificated salaries and benefits from unrestricted general fund (resource 0000) be transferred to unrestricted general fund (resource 1400).