Education Protection Account (EPA) — Resource 1400
PROPOSED USE OF EPA FUNDS — CURRENT FISCAL YEAR
Discovery Charter School proposes to apply EPA Resource 1400 funds as an offset to certificated employee (teacher) salaries, consistent with prior years and in full compliance with statutory requirements. EPA revenue appears in the general ledger as a revenue source that directly offsets teacher salary costs — representing each school’s proportionate share of the higher-income tax surcharge collected statewide.