Prop 30 money comes from personal income tax and sales tax revenues, as calculated annually by the California Department of Finance. The money is transferred quarterly to the State Education Protection Account, and then disbursed to county offices of education, K-12 school districts, charter schools, and community college districts.

County offices of education, K-12 school districts, charter schools, and community college districts spend Prop 30 money according to their adopted spending plans, which must be made public.

The State Controller’s Office audits the State Education Protection Account to ensure that Prop 30 money is appropriately accounted for and disbursed in a manner consistent with California Constitution article XIII, section 36.
See July 1, 2012 through June 30, 2015 audit report.

Independent auditors verify annually whether Prop 30 money is spent in accordance with the adopted spending plans of the county offices of education, K-12 school districts, charter schools, and community college districts. The Audit Reports are sent to the SCO for review.