Common Core State Standards Implementation FAQ

1. Who is eligible to receive CCSS implementation funds?
2. Are there conditions placed on local educational agencies (LEAs) seeking the CCSS implementation funds?
3. Do recipients of funds have to submit local plans to the Department of Education?
4. How will CCSS implementation funds be disbursed?
5. When can LEAs expect to receive the CCSS implementation funds?
6. What are the allowable uses of CCSS implementation funds?
7. How do we accrue these funds?
8. When do these funds need to be encumbered?
9. Will these funds be subject to a state audit?
10. Where can I find more information on the CCSS implementation funds?

1. Who is eligible to receive CCSS implementation funds?
   
   School districts, county offices of education, charter schools, and state special schools with 2012–13 enrollment are eligible to receive CCSS implementation funds.
   
   
2. Are there conditions placed on local educational agencies (LEAs) seeking the CCSS implementation funds?
   
   

   As a condition of receiving CCSS implementation funds, a school district, county office of education, charter school, or state special school is required to:

   1. Develop and adopt a plan delineating how the CCSS implementation funds will be spent. The plan must be explained in a public meeting of the governing board of the school district or county board of education, or governing body of the charter school, before its adoption in a subsequent public meeting.
   2. On or before July 1, 2015, report detailed information to the California Department of Education (CDE), including, but not limited to, specific purchases made and the number of teachers, administrators, or paraprofessional educators that received professional development.
      
      
3. Do recipients of funds have to submit local plans to the Department of Education?
   
   No. The plans need to be heard in a public meeting of the governing board of the school district or county board of education, or governing body of the charter school, before its adoption in a subsequent public meeting.

4. How will CCSS implementation funds be disbursed?
   
   The CDE will apportion funds to school districts, county offices of education, charter schools, and state special schools using an equal rate per pupil based on 2012–13 enrollment.
   
   
5. When can LEAs expect to receive the CCSS implementation funds?
   
   

   The CDE plans to issue the first apportionment (50 percent of funds) in August 2013, and a second apportionment (50 percent of funds) in October 2013.
   

6. What are the allowable uses of CCSS implementation funds?
   
   

   CCSS implementation funds may be used to support the implementation of the California Common Core State Standards [Education Code (EC) sections 60605.8 and 60605.11], the Next Generation Science Standards for California Public Schools (EC Section 60605.85), and the California English Language Development standards (EC Section 60811.3). Funds can be expended for any of the following purposes:

   1. Professional development for teachers, administrators, and paraprofessional educators or other classified employees involved in the direct instruction of pupils that is aligned to the academic content standards adopted pursuant to California Education Code (EC) sections 60605.8, 60605.11, 60605.85, and 60811.3.
   2. Instructional materials aligned to the academic content standards adopted pursuant to EC sections 60605.8, 60605.85, 60605.11, and 60811.3 including, but not limited to, supplemental instructional materials as provided in sections 60605.86, 60605.87, and 60605.88.
   3. Integration of these academic content standards through technology-based instruction for purposes of improving the academic performance of pupils, including, but not necessarily limited to, expenditures necessary to support the administration of computer-based assessments and provide high-speed, high-bandwidth Internet connectivity for the purpose of administration of computer-based assessments.

7. How do we accrue these funds?
   
   

   Assembly Bill (AB) 86 (Chapter 48, Statutes of 2013), Section 85, appropriates $1.25 billion to support the integration of academic content standards in instruction adopted pursuant to various EC sections. AB 86 specifies that $1 billion of this funding is deemed to be appropriated for the 2012–13 fiscal year, with the remaining $250 million appropriated for the 2013–14 fiscal year.

   The CDE will apportion $625 million in August 2013, with the remaining $625 million expected to be apportioned in October 2013.

   Since a portion of the CCSS implementation funding is appropriated for 2012–13, the CDE has determined that in accordance with Generally Accepted Accounting Principles (GAAP) LEAs may accrue the associated revenue in 2012–13. However, AB 86, Section 85 specifies that LEAs may encumber these funds at any time during 2013–14 or 2014–15. Because this language imposes a time requirement on the use of funds, and the time period for use of funds begins in the year after the funding is appropriated, LEAs that accrue revenue in 2012–13 should record a like amount of deferred revenue in 2012–13. The net effect of both entries on an LEA’s fund balance will be zero.

   For LEAs using the modified accrual basis of accounting, the amount accrued should be only what is expected to be received in the August apportionment. This is because in the modified accrual basis of accounting used for governmental funds, the availability criterion for revenue recognition must be met. The October apportionment is beyond the 90-day collection period necessary to be deemed available for revenue recognition purposes.
   
   For those charter schools using the accrual basis of accounting, the availability criterion is not a factor in revenue recognition. The entire amount of CCSS implementation funding appropriated for 2012–13 would be recognized as a receivable for 2012–13. Since the time requirement regarding the use of the funds has not been met as of June 30, the charter schools would defer recognition of the entire amount of the (unearned) revenue until 2013–14.

   The CDE has established Resource 7405 for this funding. It will be included in an update to the tables of valid code combinations to be released the first week of August.
   
   
8. When do these funds need to be encumbered?
   
   A school district, county office of education, charter school, or state special school may encumber the CCSS implementation funds at any time during the 2013–14 or 2014–15 fiscal years.
   
   
9. Will these funds be subject to a state audit?
   
   

   Yes. CCSS implementation funds will be subject to the annual audits required by EC Section 41020.
   

10. Where can I find more information on the CCSS implementation funds?
    
    

    Language governing the allocation and use of CCSS implementation funds can be found in the education trailer bill, AB 86, Section 85.

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