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Academic Content Standards Expenditure Report

Expenditure Report for Academic Content Standards (Common Core) Implementation Funds.


Expenditure Report for Academic Content Standards (Common Core) Implementation Funds
This Report is a Requirement for Funding

Assembly Bill 86, Section 85 (Chapter 48 Statutes of 2013), authorized the appropriation of $1.25 billion from the General Fund to school districts, county offices of education, charter schools, and the state special schools for purposes of establishing high-quality instructional programs for all pupils. It is the intent of the Legislature that funds be used to support the implementation of the California Common Core State Standards (California 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 (former EC Section 60811.3 as that section read until June 30, 2013). Per the statute, funds shall 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 sections 60605.8, 60605.11, 60605.85(1), and 60811.3(2) of the EC.
  2. Instructional materials aligned to the academic content standards adopted pursuant to sections 60605.8, 60605.85(1), 60605.11, and 60811.3(2) of the EC, including, but not limited to, supplemental instructional materials as provided in sections 60605.86, 60605.87, and 60605.88 of the EC.
  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.

As a condition of receiving these funds, on or before July 1, 2015, a school district, county office of education, charter school, or state special school must report detailed expenditure information to the California Department of Education (CDE).

(1)Former EC Section, as that section read on June 30, 2014
(2)Former EC Section, as that section read on June 30, 2013


In this report, local educational agencies (LEAs) will report expenditures in the allowable areas identified below. For purposes of this report, expenditures include any encumbrances made during 2013–14 or 2014–15. Indirect costs, which may be calculated at the LEA’s approved rate, will be reported at the end of each section:

Section 1:  Professional Learning

Section 2:  Instructional Materials

Section 3:  Technology

For each Section of the survey, identify (Yes or No) whether expenditures were made for that purpose. If yes, complete the additional details requested. Expenditure amounts will be calculated at the end of each Section and totaled at the end of the survey.

Total expenditures will be compared to each LEA’s Total Final Entitlement [] (XLS) received in fiscal year 2013–14. Any unspent amounts must be returned to the CDE.

LEAs may find it helpful to review the summary of required data elements [] (XLS) prior to completing the report online.


Questions: Julie Klein Briggs | | 916-323-6191 
Last Reviewed: Friday, June 04, 2021
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