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SDLA Compliance Resource

Track SSPDBG Spending and Final Reports by Allocation

Maintain separate allocation ledgers and distinguish the last day to spend from the later final expenditure-report deadline.

  • Fiscal & Budget
  • Human Resources
  • Curriculum & Instruction
Timing2025–26: spend by June 30, 2029; report September 30, 2029. 2026–27: spend by June 30, 2032; report September 30, 2032.
Applies toCOEs, districts, charters and state special schools holding one or both allocations
Authority and scopeState grant conditions; allocation-specific CDE instructions and amended authority

2026–27 apportionment conditions and optional county tools

The conditional hearing and employee-fee restriction are verified state funding conditions for the 2026–27 allocation. The RCOE expenditure template is optional assistance.

  • EC 44475(d) and CDE’s October 16, 2026 letter require covered districts/charters with declining enrollment or projected decline in the next five years to hold a hearing on their response plans in conjunction with the required LCAP public hearing. Address pupil retention, course offerings, new programs, class size, facilities/consolidation/closure possibilities and revenue options as applicable. Do not apply this conditional district/charter hearing to every recipient or fabricate a separate fixed date.
  • Recipient LEAs must ensure employees are not charged professional-services fees, including induction and professional-development costs, during the grant period. HR and fiscal owners should review employee charges and related agreements rather than merely labeling grant expenditures as PD.
  • The county example expenditure worksheet does not create a compulsory state template, COE approval or separate filing deadline. The final expenditure report must use the template prescribed by CDE. Preserve the existing separation of 2025–26 and 2026–27 allocation conditions and reporting.
  • Retain enrollment/projected-enrollment evidence, the applicability decision, any required hearing notice/minutes, employee-fee controls and the separate allocation ledger.

Authority: EC 44475 · CDE October 16, 2026 apportionment conditions. Reviewed October 21, 2026.

In Plain Language: Maintain separate allocation ledgers and distinguish the last day to spend from the later final expenditure-report deadline.

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 and professional-learning/program leads. Recipient: CDE for the final expenditure report; internal owners for spending controls.

Requirement, applicability and cycle controls

  • 2025–26 allocation: funds available during fiscal years 2025–26 through 2028–29. Spending closes June 30, 2029; final expenditures are reported to CDE by September 30, 2029. CDE’s January 31, 2030 unspent-funds collection milestone is a CDE action, not an extra LEA reporting date.
  • 2026–27 allocation: availability extends through June 30, 2032; final expenditures are due September 30, 2032. CDE’s subsequent collection milestone is January 31, 2033. Use EC 44475, as amended by SB 133 section 17, and the October 16, 2026 apportionment letter.
  • For a charter closing before June 30, 2032, the 2026–27 grant instructions require a final report within 60 days of effective closure. Confirm any closure case separately.
  • The annual 2025–26 reporting process remains separate. Its exact annual due date stays pending the applicable CDE notice; a final-report date does not establish it.
  • The October 16, 2026 letter also sets 2026–27 apportionment conditions, including the conditional declining-enrollment hearing for covered districts/charters and the employee professional-services fee prohibition. Do not assume every prior allocation has identical conditions.

Operational workflow

  1. Identify each allocation, authority, resource code, original award and reporting instructions.
  2. Maintain separate balances, eligible expenditure records and annual reconciliations.
  3. Track remaining availability and local review checkpoints without treating a local target as a new legal deadline.
  4. Close eligible expenditure activity at the correct allocation spending date and prepare its final report.
  5. Submit by the allocation-specific reporting deadline and retain receipt and any unspent-funds follow-up.

Evidence to retain

  • Separate allocation ledgers
  • Current CDE award/reporting instructions
  • Annual reconciliations
  • Final expenditure report and receipt
  • Unspent-balance disposition

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.