AB 2440 adds language and a revised calculation to determine compliance. Funds available in the previous fiscal year that are "no longer available" are excluded from the calculation to determine compliance.

What funds are considered "no longer available"?

Some examples of funding "resources that are no longer available" in the CURRENT fiscal year include:

• Private Contributions (parent fundraising, donations, grants)
• Federal Funds
• State Funds identified as one-time or not-recurring
• Other funds that are no longer available due to factors outside the authority or control of the LEA or its governing board or body.

California Education Code §8821(2)(a) states:

"Arts education program” includes, but is not limited to, instruction and training, supplies, materials, curriculum, instructional materials, professional development,and arts educational partnership programs, consistent with the California Arts Standards for Public Schools, the California Arts Education Framework, the California Preschool/Transitional Kindergarten Learning Foundations, and the Career Technical Education Arts, Entertainment, and Design Model Curriculum Standards, as applicable, for instruction in: dance, media arts, music, theatre, and visual arts, including folk art, painting, sculpture, photography, and craft arts, creative expressions, including graphic arts and design, computer coding, animation, music composition and ensembles, and script writing, costume design, film, and video.

For grades 1 to 6;

512101
(a) The adopted course of study for grades 1 to 6, inclusive shall include instruction, beginning in grade 1 and continuing through grade 6, in the following areas of study:

(5) Visual and performing arts, including instruction in the subjects of dance, music, theatre, and visual arts, aimed at the development of aesthetic appreciation and the skills of creative expression.

California Education Code Section 51210 (Grades one through six)

For grades 7 to 12:

512202
The adopted course of study for grades 7 to 12, inclusive, shall offer courses in the following areas of study:
(g) Visual and performing arts, including dance, music, theater, and visual arts, with emphasis upon development of aesthetic appreciation and the skills of creative expression.

California Education Code Section 51220 (Grades seven through twelve)

A-G Subject Requirements:

In addition to the requirements designated by California Ed Code:

"half of the state's (California) school districts set their minimum graduation requirements to match the course requirements for admission to the state's public universities. Under these requirements, students must take one year of visual and performing arts, which cannot be fulfilled with foreign language or CTE coursework."

This specifically refers to "F - Visual and Performing Arts" in the A-G subject requirements in both CSU and UC schools.

The Arts and Music in Schools Funding and Accountability Act, Prop 28, defines "arts education program" as but not limited to:

• instruction and training,
• supplies,
• materials, 
• curriculum,
• instructional materials,
• professional development, and
• arts educational partnership programs consistent with California Arts Standards for Public Schools, the California Arts Education Framework, the California Preschool/Transitional Kindergarten Learning Foundations, and the Career Technical Education Arts, Entertainment, and Design Model Curriculum Standards for instruction in:
  • dance,
  • media arts,
  • music,
  • theatre
  • visual arts
  • creative expressions

Specific examples for visual arts include:

• folk art
• painting
• sculpture
• photography
• craft arts.

While creative expression includes:

• graphic arts and design
• computer coding
• animation
• music composition and ensembles
• script writing
• costume design
• film
• video

The toolkit developed by Create CA has many "tools" districts can use as they plan their funding and programming. These tools are supplemental and aren't required by the CDE.

Go to Create CA AMS Planning Toolkit

The California Department of Education (CDE) has published Frequently Asked Questions (FAQs) and answers regarding Proposition 28—The Arts and Music in Schools (AMS) Funding Guarantee and Accountability Act.

Go to CDE AMS FAQs

While each school site is required to create an expenditure plan (California Education Code [EC] Section 8820[e]), EC does not require the plan to be posted on the LEA website, be board or governing body approved, or submitted to the CDE. School site expenditure plans are developed with local stakeholders and support transparency.

LEAs are required annually to complete the following:

• Annual Certification (EC Section 8820[g][1–3])––Annually certify that all funds will be used to supplement arts education programs, among other assurances. This certification must be kept for auditing purposes but is not required to be posted on the LEA web page or submitted to the CDE.
• Annual Report (EC Section 8820[g][4])––Submit an annual report which must be board approved and posted on the LEA web page prior to the submission to the CDE for public posting:
  • A Proposition 28: AMS Funding Annual Report Fiscal Year 2025–26 template demonstrating required data for the AMS Annual Report is available on the CDE Proposition 28—AMS Funding web page at https://www.cde.ca.gov/eo/in/prop28artsandmusicedfunding.asp under the “LEA Web Portal and Reports” tab.
  • September 30, the posted “due date,” is to facilitate the CDE’s requirement to post annual reports on our website. Master files of LEA submissions from the 2023–24 and 2024–25 Annual Report are available under the “LEA Web Portal and Reports” tab on the CDE web page Proposition 28—AMS Funding web page at https://www.cde.ca.gov/eo/in/prop28artsandmusicedfunding.asp. Statute does not indicate due dates for the required annual reporting. To avoid penalties and loss of funds, the Annual Certification and Annual Report are due prior to the LEA annual audit.

LEAs are required at the end of the three-year expenditure period of an allocation to complete the following:

• Final Expenditure Report (EC Section 8820[f])––As the 2023–24 allocation’s expenditure period comes to a close, all LEAs must report to the CDE the amount of unexpended AMS funds by October 1. The purpose of the Final Expenditure Report is to facilitate the return of unspent funds to the CDE. The Final Expenditure Report is not required to be posted on the LEA website or be board or governing body approved:
  • A Proposition 28: AMS Funding Final Expenditure Report Allocation Year 2023–24 template demonstrating required data for the AMS Final Expenditure Report is available on the CDE Proposition 28—AMS Funding web page at https://www.cde.ca.gov/eo/in/prop28artsandmusicedfunding.asp under the “LEA Web Portal and Reports” tab.
  • 2023–24 AMS funds that are not expended by June 30, 2026, must be returned to the CDE.
  • Any LEA that fails to complete the Final Expenditure Report risks withholding the release of funds by the CDE until the Final Expenditure Report is submitted (EC Section 8820[f][3]).
  • If a charter school ceases operation, a Final Expenditure Report is due to the CDE within 60 days of the effective date of closure.

EC Section 8820(h) states that the CDE may, for good cause shown, provide a waiver to exempt an LEA from EC Section 8820(g)(1). Waivers are considered on a case-by-case basis and only apply to the requirement that 80 percent of expended funds for LEAs with more than 500 students be used to employ certificated and classified employees providing supplemental art education opportunities.

Considerations for requesting a waiver:

• A written waiver request may be submitted at any point within the three-year expenditure period for each allocation.
• If a written waiver request is approved, it applies for the duration of the expenditure period for that allocation year.
• For the 2023–24 allocation, a written waiver request should be submitted prior to the end of the three-year allocation period, June 30, 2026.

Note: The written waiver should be approved before an audit of final expenditures.

• If an LEA wishes to submit a written waiver request for multiple allocation years, they must submit a separate waiver request for each allocation year within that allocation’s three-year expenditure period.
  

Note: Multiple allocation waiver requests must include a description of progress toward meeting statute in the narrative.

After LEAs submit the written waiver request, the CDE will review the waiver submissions on a rolling basis and either approve or return the waiver. Should the waiver request be returned, LEAs are provided with written feedback from the CDE and will have the opportunity to edit and resubmit the waiver request.