The revenues generated from Section 36 of Article XIII of the California Constitution are deposited into a state account called the Education Protection Account, and are then distributed to local school districts as a part of their Local Control Funding Formula (LCFF) calculation.
As a condition of receipt of EPA funds, Article XIII, Section 36, Subdivision (e), Paragraph (6) of the California Constitution requires all districts, counties and charter schools to report on their websites an accounting of how much money was received from the EPA and how that money was spent.