Existing law, the Arts and Music in Schools—Funding Guarantee and Accountability Act, an initiative measure approved by the voters as Proposition 28 at the November 8, 2022, statewide general election, provides a minimum source of annual funding to K–12 public schools, including public charter schools, to supplement arts education programs for pupils attending those schools, as specified. The act defines "arts education program" for these purposes to include, but not be limited to, instruction and training, supplies, materials, and arts educational partnership programs, for instruction in specified topics. The act requires the continuous appropriation for these purposes, without regard to fiscal years, from the General Fund to the State Department of Education, of an amount equal to 1% of the total state and local revenues received by local educational agencies in the preceding fiscal year that are included in the calculation of the minimum funding guarantee established by the California Constitution, as provided. The act requires funds appropriated pursuant to Proposition 28 to be allocated by the department to each local educational agency, and requires local educational agencies to allocate those funds to each schoolsite, pursuant to specified calculations. The act requires the principal or program director of each schoolsite or preschool to develop an expenditure plan for allocated funds. This bill would change the definition of "arts education program" to additionally include curriculum, instructional materials, and professional development, and would require all arts education programs to be consistent with the California Arts Standards for Public Schools, the California Arts Education Framework, or the California Preschool/Transitional Kindergarten Learning Foundations, as applicable. The bill would authorize local educational agencies to pool allocated funds and require, as a condition of this pooling, local educational agencies to ensure, among other things, (1) that expenditures for each schoolsite are in proportion to the allocation for each schoolsite and (2) compliance with the expenditure plan adopted by the principal or program director. The act requires, as a condition of receiving Proposition 28 funds, a local educational agency to, among other things, annually certify that the funds will be used to supplement arts education programs and not supplant existing funding for those programs, and that funds expended in the prior fiscal year were used to supplement arts education programs. This bill would require this certification to include specified calculations that compare existing funds available for arts education programs, as provided, with current year expenditures for arts education programs. The bill would require, in determining the existing funds available for arts education programs, a local educational agency to (1) subtract from the prior year total expenditures for arts programs expenditures from Proposition 28 funds and from resources that are no longer available in the current year, as provided, and (2) subsequently add newly available resources that are spent on arts education programs, excluding current year Proposition 28 funds. The bill would deem a local educational agency for which current year expenditures for arts education programs equal or exceed the calculations of existing funds available for arts education programs to be in compliance with the requirement to supplement arts education programs. The act also requires, as a condition of receiving Proposition 28 funds, a local educational agency to submit an annual governing board or body-approved report in a manner determined by the Superintendent of Public Instruction detailing program expenditures and to certify (1) that all funds will be used to provide arts education programs, and that funds expended in the prior fiscal year were, in fact, used for those purposes and (2) , for local educational agencies with an enrollment of 500 or more pupils, that at least 80% of Proposition 28 funds will be used to employ certificated or classified employees to provide arts education program instruction, as provided, and authorizes the department, for good cause shown, to provide a waiver to these requirements. This bill would instead require the annual governing board or body-approved report to be submitted and posted on or before September 30 in a manner determined by the department. The bill would require each schoolsite or preschool to post on its internet website the above-described expenditure plan and information on granted waivers and would authorize a local educational agency to instead require this information to be posted on the local educational agency's internet website. The bill would, commencing with the 2027–28 fiscal year, require a local educational agency to certify that all provisions of Proposition 28 have been implemented in accordance with the requirements of Proposition 28 at each of its schoolsites. To the extent these provisions impose new duties on schoolsites or local educational agencies, the bill would impose a state-mandated local program. The bill would require the department to post approved waivers on its internet website. Existing law, on or before May 1 of each fiscal year, requires (1) the governing board of each school district to either provide for an audit of all funds under the control of that school district or make arrangements with the county superintendent of schools having jurisdiction over the school district to provide for that auditing, (2) the governing body of each charter school to either provide for an audit of all funds under the control of the charter school or make arrangements with the chartering authority to provide for that auditing, and (3) each county superintendent of schools to either provide for an audit of all funds under their jurisdiction and control or make arrangements with the Controller to provide for that auditing. The act requires annual audits of a local educational agency to include, for purposes of Proposition 28, (1) all funds received and distributed by the local educational agency pursuant to specified Proposition 28 provisions and (2) a determination of whether the funds were expended pursuant to the (A) certifications submitted by the local educational agency and (B) requirements of certain Proposition 28 provisions. This bill would delete the requirement that an annual audit of a local educational agency include a determination of whether Proposition 28 funds were expended pursuant to the requirements of certain Proposition 28 provisions. Proposition 28 authorizes the Legislature to amend its provisions by a 23 vote of each house if the amendment furthers its purposes. This bill would declare that the above-described provisions further the purposes of Proposition 28. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.