The EPA was established by voter initiative (Proposition 30) which added Article XIII, Section 36 of the California Constitution effective November 7, 2012. Requirements provide that EPA funds generated from increased sales and income tax will be used to offset the District’s regular state funding from the California Department of Education. The District has sole authority to determine in an open session of a public hearing of the governing board how the EPA funds are spent within its jurisdiction excluding salaries and benefits of administrators or any other administrative costs. Riverside Unified Board of Education has determined EPA funds are to be spent on instructional and pupil services salaries and benefits. Further, there is a requirement to annually publish an accounting of how much EPA funding was received and how the funds were spent.