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SDLA Compliance Resource

Close and Report the 2023–24 AMS Allocation

Reconcile the 2023–24 allocation separately and report its unexpended balance after the three-fiscal-year availability period.

  • Fiscal & Budget
  • Curriculum & Instruction
TimingSpending period ended June 30, 2026; statutory unexpended-funds report October 1, 2026
Applies toLEAs that received the 2023–24 Proposition 28 Arts and Music in Schools allocation
Authority and scopeState allocation closeout condition under EC 8820(f) for the 2026 deadline; administrative portal cutoff not independently verified

In Plain Language: Reconcile the 2023–24 allocation separately and report its unexpended balance after the three-fiscal-year availability period.

Why this matters

Keep the allocation, reporting cycle, responsible entity and receiving system explicit. A county planning date, a historical portal window and a statutory deadline are different kinds of evidence.

Ownership and recipient

Responsible owner: Business services with AMS program and schoolsite owners. Recipient: CDE through its applicable AMS reporting process.

Requirement, applicability and cycle controls

  • Allocation: 2023–24. Availability: 2023–24, 2024–25 and 2025–26; spending ends June 30, 2026. Do not confuse the annual report with the allocation-specific final report.
  • The report addresses unexpended funds and supports reversion/reallocation. CDE may withhold a new allocation until the required report is submitted.
  • AB 2440, Chapter 606, 2026, is a regular statute effective January 1, 2027. It moves this closeout provision from EC 8820(f) to (g) while retaining October 1. It separately establishes a September 30 annual board/body-approved report deadline; that is a different report.
  • If a charter school ceases operation, the statute provides a separate 60-day closure report rule. Confirm applicable closure instructions.

From the 2023–24 AMS ledger to a reported unexpended balance: the SDLA ITO workflow

The allocation is reconciled separately, and statutory and administrative dates are kept distinct. This SDLA ITO (Input, Transformation, Output) graphic shows how the 2023–24 award, a separate allocation ledger, and schoolsite records become the final expenditure response, the unspent-balance calculation, and the CDE follow-up record.

SDLA ITO: eleven steps from the 2023–24 award, a separate allocation ledger, and schoolsite records, through reconciling spending through June 30, 2026, reading the portal instructions, and review, to the final expenditure response, the unspent-balance calculation, and the CDE follow-up record.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers reconciling spending through June 30, 2026, reading the portal instructions, and review; Output covers the final expenditure response, the unspent-balance calculation, and the CDE follow-up record. Spending ended June 30, 2026; the statutory unexpended-funds report is October 1, 2026.

Open the full-size workflow graphic

Operational workflow

  1. Identify the 2023–24 award and maintain a separate allocation ledger.
  2. Reconcile eligible spending through June 30, 2026 and the remaining balance to schoolsite records.
  3. Retrieve the applicable CDE portal instructions and any original reporting notice; distinguish statutory and administrative dates.
  4. Obtain fiscal/program review, report through the instructed process, and retain the exact submission.
  5. If unresolved after closeout, contact the responsible CDE program office for instructions rather than inventing an extension.

Evidence to retain

  • Allocation ledger and schoolsite reconciliations
  • Final expenditure response and unspent-balance calculation
  • Issuing notice, portal instructions and receipt
  • CDE follow-up/reversion record

Sources and authority

Authority and source-version guide · Annual Compliance Calendar

Targeted source/conflict review: October 21, 2026. Pending items above are unresolved verification questions, not confirmed statewide deadlines. Local preparation steps do not create new statewide filings.