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Waiver Request – Available now for submissions through the three-year expenditure period. LEAs should submit a waiver if seeking exemption from Education Code Chapter 5.1, Section 8820, Subsection (g)(1) for good cause. SUBMIT HERE
Frequently Asked Questions 

Overview of Proposition 28 – AMS Financial & Audit Requirements
- Applies to funding from the Arts and Music in Schools (AMS) Funding Guarantee and Accountability Act.
- Audits must include scrutiny of funds received and spent under Proposition 28, verifying adherence to statutory requirements.
Scope of the Program
- Targets kindergarten through grade twelve local educational agencies (LEAs), including school districts, charter schools, and county offices of education.
- Charter schools must independently meet all statutory requirements.
Conditions for Receiving Funds
- LEAs must certify annual use of funds for arts education programs.
- For LEAs with 500+ students, at least 80% of funds should be used for paying educational staff for arts instruction; the rest for training, supplies, materials, and arts partnership programs, unless waived.
- Funds must supplement, not replace, existing arts education funding.
- Administrative expenses from the funds are capped at 1%.
- Annual reports detailing program specifics must be submitted and made publicly available.
Use of Funds
- Funds are allotted annually and can be used over three fiscal years.
- LEAs must report unspent funds to the California Department of Education (CDE) for reallocation.
Financial Reporting and Auditing
- LEAs report at the agency level, despite funds being allocated to school sites.
- Standardized Account Code Structure (SACS) codes are specified for AMS funding.
- Annual audits verify compliance with the funding requirements, including the proper expenditure and supplementing (not supplanting) existing arts funding.
Compliance Requirements
- Instructional costs must constitute at least 80% of the spending for LEAs with 500+ students, aimed at staffing for arts education.
- Administrative costs are limited to 1% of the allocation.
- Compliance with these requirements is checked during annual audits.
Examples and Guidance