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Classroom graphic: California districts use at least 12 different learning management systems.

SDLA Compliance Resource

Close Spending for the 2024–25 AMS Allocation

Close eligible spending for the 2024–25 AMS allocation at the end of its three-fiscal-year period and reconcile the balance for final reporting.

  • Fiscal & Budget
  • Governance & Board Approval
  • Curriculum & Instruction
TimingJune 30, 2027 — end of the three-fiscal-year availability period
Applies toLEAs with unspent Proposition 28 AMS funds from the 2024–25 allocation
Authority and scopeState allocation availability condition; separate from annual-report and certification timing

In Plain Language: Close eligible spending for the 2024–25 AMS allocation at the end of its three-fiscal-year period and reconcile the balance for final reporting.

Why this matters

A recipient may hold multiple allocation years at once. Reporting or certifying annually does not extend an older allocation’s availability.

Primary ownership

Arts-program lead and business services

Required distinctions and controls

  • CDE describes AMS funds as available for three fiscal years. For the 2024–25 allocation, the third fiscal year ends June 30, 2027.
  • Review the current law, CDE instructions and any waiver before final allocation closeout. CDE has flagged AB 2440 guidance updates.
  • Keep expenditure cutoff and final unexpended-funds reporting separate. Confirm the live portal’s final-report window; CDE’s published statutory description uses October 1 after the period.

From the 2024–25 AMS ledger to a closed allocation: the SDLA ITO workflow

The three-fiscal-year availability period ends, so remaining costs must be eligible and finished. This SDLA ITO (Input, Transformation, Output) graphic shows how the 2024–25 allocation ledger, remaining service and cost plans, and waiver and restriction records become the closed ledger, the approved final balance, and the handoff to the final report.

SDLA ITO: eleven steps from the 2024–25 allocation ledger, remaining service and cost plans, and waiver and restriction records, through separating allocations, testing eligibility, resolving issues, and closing the ledger, to the closed ledger, the approved final balance, and the handoff to the final report.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers separating allocations, testing eligibility, resolving issues, and closing the ledger; Output covers the closed ledger, the approved final balance, and the handoff to the final report. Close by June 30, 2027.

Open the full-size workflow graphic

Recommended LEA workflow

  1. Separate 2024–25 funding, expenditures and commitments from other AMS allocations.
  2. Review remaining arts services and costs for eligibility and completion within the availability period.
  3. Resolve accounting, staffing, waiver and support issues with program/fiscal owners.
  4. Close and approve the allocation-year ledger by June 30.
  5. Carry the final expenditures and unspent balance into the applicable CDE final-report process.

Evidence to retain

  • Allocation-year ledger
  • Eligible service/cost support
  • Waiver and restriction review
  • Final balance approval
  • Final-report handoff

Related calendar resources

Official guidance and help

Return to the Annual Compliance Calendar

Reviewed October 21, 2026. Confirm the current agency instructions, applicable funding year, recipient scope, local policy and final submitted or approved state before acting. Recommended preparation steps support the named requirement and do not create an additional statewide filing deadline.