AB 2440 �Distilled
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AB 2440
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Alignment & Definition
Aligns Prop 28-funded programs with the…
Makes school-site spending plans public, including information about how each school plans to use its Prop 28 allocation and any approved waivers.
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Transparency
Clarifies the definition of an arts education program by including instructional materials, professional development alongside instruction and training, supplies, materials, and arts education partnership programs.
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Increases transparency around actual spending by requiring annual Prop 28 expenditure reports to be submitted and publicly posted.
Supplement vs Supplant
Adds language and a calculation to account for resources that are no longer available, including funding that has expired, been reduced, discontinued, exhausted, or was one-time in nature.
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i.e., private contributions, parent fundraising, and federal or state funding that is no longer available.
Pooling Funds Clarified
Protects each school’s share of Prop 28 funding when funds are pooled across multiple schools.
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Expenditures for each school site need to be proportional to that site’s allocation, comply with all Prop 28 requirements, and align with each school site’s expenditure plan.
Determining Supplement
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Prior-Year
Arts Spending
Prop 28 Funds
Funds No Longer Available
New Resources
Prior Year Baseline
Prior Year Baseline Calculation
Current Year Baseline Calculation
Current Year Spending
Prop 28 Funds
Current Year Spend
Current ≥ Prior
Compliance!