SEC. 16.123-6. EXPENDITURE PLANS.
§ 16.123-6
The San Francisco Unified School District and the Department of Early Care must submit annual expenditure plans by April 1 each year detailing how they will spend Public Education Enrichment Fund money, including budgets, program descriptions, performance goals, and hiring plans. Starting in 2026, the School District must also submit additional annual reports by April 1 on arts, music, sports, and library spending, and by January 31 on prior-year actual versus budgeted expenditures and progress toward goals.
Every year by April 1, the School District and early care department must tell the city how they plan to spend education funding. They have to include details about their budget, what programs they'll run, what they hope to achieve, and how many people they'll hire. Starting in 2026, the School District also has to file two extra reports each year: one by April 1 describing plans for arts, music, sports, and library programs, and one by January 31 showing what they actually spent the year before compared to what they budgeted, and how they're doing on their goals. City leaders can ask questions about these plans, and the School District must answer quickly. The Board of Supervisors can hold back money until they get satisfactory answers.
- Complex:The section involves multiple overlapping reporting deadlines (April 1 and January 31), cross-references to other sections (16.127-9, 16.127-5), and numerous required components spread across subsections (a)–(g), making it difficult to track all obligations at once.
- Controversial:The requirement for detailed spending reports and the Board's authority to place appropriations on reserve based on response adequacy could raise questions about government transparency, budget control, and timely funding to schools.
AI-generated · claude-haiku-4-5 · informational only, not legal advice.
Official text
(a) No later than April 1 of each year, the San Francisco Unified School District and DEC shall each submit an expenditure plan (“Annual Expenditure Plan”) for funding to be received by the School District from the Public Education Enrichment Fund for the upcoming fiscal year to the Initiative, the Controller, the Mayor, and the Board of Supervisors, in response to the Controller’s March fund estimate for the coming fiscal year. The School District’s Annual Expenditure Plan shall also describe the School District’s plans to ensure oversight and transparency of the spending through regular review by the Board of Education. The Initiative shall review the School District’s Annual Expenditure Plan and may provide any recommendations regarding the plan to the Board of Supervisors.
(b) The plans shall include a budget for the expenditures, descriptions of programs and services, performance goals, student impact goals, target populations, hiring and recruitment plans for personnel, plans for matching or other additional funding, operating reserves, the estimated carryover funds in the current fiscal year and the planned allocations for those estimated funds during the upcoming fiscal year, and any other matters that the School District and DEC deem appropriate or the Initiative, the Controller, the Mayor, or the Board requests.
(c) By no later than April 1 of each year, beginning in 2026, the School District shall submit to the Initiative, the Controller, the Mayor, and the Board of Supervisors an annual report describing how the School District plans to expend funds for arts, music, sports, and library programs for schools consistent with the School District’s internal guidelines regarding student educational outcomes in the subsequent fiscal year.
(d) In addition to the Annual Expenditure Plan referenced in subsection (a), by no later than January 31 of each year, beginning in 2026, the School District shall submit to the Initiative, the Controller, the Mayor, and the Board of Supervisors an annual report detailing the School District’s budgeted expenditures compared to its actual expenditures for the prior fiscal year, and describing: (1) how the School District expended arts, music, sports, and library and other funding it received from the Annual City Contribution for the prior fiscal year, including, if applicable, a comprehensive summary of courses and programs funded in each school by the Annual City Contribution, with information about participation rates in each course or program; (2) how the expended funding is consistent with the Citywide Community Needs Assessment described in Section 16.127-9, the Outcomes Framework described in Section 16.127-5, and internal guidelines regarding student educational outcomes; and (3) how the School District plans to use the Annual City Contribution consistent with the Citywide Community Needs Assessment, Outcomes Framework, and internal guidelines regarding student educational outcomes in the subsequent fiscal year; and (4) identification of any carryover funds from the Annual City Contribution and how the School District plans to reallocate those carryover funds during the fiscal year.
(e) By no later than January 31 of each year, the School District shall submit to the Initiative, the Controller, the Mayor, and the Board of Supervisors a report describing, to the extent available, its fiscal year-to-date expenditures and activities as described in subsection (b) for the current fiscal year, including but not limited to the School District’s progress in the design and delivery of programs and in meeting student impact goals identified in the Annual Expenditure Plan and expenditures regarding arts, music, sports, and library programs.
(f) The Mayor and the Board of Supervisors may request further explanation of items included in the plans, and the District and DEC shall respond in a timely manner to such inquiries. The Board may place appropriations provided for under this measure on reserve until it has received adequate responses to its inquiries.
(g) The Board of Supervisors by ordinance may modify the deadlines in this Section 16.123-6.
(Added March 2004; amended November 2014; Proposition J, Approved 11/5/2024)