Maintain Proposition 28 Schoolsite Plans and Spending Controls

In Plain Language: Keep each school’s arts expenditure plan connected to its allocation, allowable arts instruction and the LEA’s annual spending certifications.

Ownership and handoff

Principal/preschool program director develops each site expenditure plan; LEA fiscal/program owners reconcile allocations, payroll, allowable costs and certifications.

Program conditions for 2026–27 operations

• The principal/program director develops an expenditure plan for each funded schoolsite or preschool. The plan itself is not identified as a universal CDE filing. Separate it from the LEA’s board/body-approved annual report and annual certifications.
• For LEAs enrolling at least 500 pupils, at least 80% of funds to be expended must employ certificated/classified staff providing arts education program instruction, unless CDE grants an applicable waiver. Remaining funds serve the authorized training, materials and arts-partnership purposes. Track the enrollment test at LEA level, not separately by small school.
• No more than 1% of funds received may pay LEA administration of this program. Document allowable arts uses and supplement existing arts funding rather than replacing it. Maintain allocation-specific balances throughout the three-fiscal-year availability period.
• From January 1, 2027, amended EC 8820(f) requires site expenditure plans and applicable waiver information to be posted on the site/preschool website or, if the LEA directs, on the LEA website. Retain the URL and dated public copy. Pooling must preserve proportional site expenditures and compliance with the plans and other program requirements.
• From January 1, 2027, amended EC 8820(h)(2) uses a specific supplement calculation: prior-year arts spending less AMS and resources no longer available, plus newly available non-AMS arts resources, compared with current non-AMS arts expenditures. Retain the actual calculation and support for unavailable resources; do not replace it with a generic assertion.
• The amended annual board/body-approved report is due September 30. Allocation-final unspent-funds reports remain separately due October 1 after their spending period. Annual audits cover distributed funds and the spending certifications. Check current CDE forms/waiver guidance as the amendment takes effect.

Operational workflow

1. Map every allocation to funded sites and responsible principals/program directors.
2. Develop/reconcile site plans and instructional staffing; document waivers rather than assuming them.
3. Test staffing percentage, administration cap, arts uses and supplement calculation against the applicable law/date.
4. Prepare January 2027 website/pooling compliance and retain public copies.
5. Feed reconciled evidence into the existing annual certification/report and audit processes.

Evidence to retain

• Site allocations and expenditure plans
• Payroll/contract and arts-instruction evidence
• 80%/1% calculations and approved waiver
• Supplement calculation and supporting resources
• Website records and allocation balances

Sources and authority

• CDE AMS program, reports and amendment notice
• AB 2440: amended EC 8820 and January 2027 transition

Annual Compliance Calendar · Authority and source versions

Reviewed October 21, 2026 for the 2026–27 calendar. Later grant milestones are allocation context, not a new fiscal-year calendar. Pending questions remain unverified. Preparation and monitoring steps do not create additional statewide submissions.