1. (a) An expenditure report from the Small School District on the Form SAB 50-06. The program reporting requirements are as follows:

   1. (1) The first expenditure report shall be due one year from the date that any funds were released to the Small School District for the project pursuant to Section 1859.90 or 1859.90.2, or upon notice of completion of the project to OPSC, whichever occurs first. A project shall be deemed complete when either of the following occur:

      1. (A) When the notice of completion for the project has been filed with OPSC, all outstanding invoices, claims, and change orders have been satisfied, and the facility is currently in use by the Small School District.
      2. (B) Three years from the date of the final fund release for an elementary school project or four years from the date of the final fund release for a middle or high school project.
   2. (2) The second and subsequent expenditure reports, if necessary, shall be due annually beginning one year from the first report, or upon notice of completion of the project to OPSC, whichever occurs first. The final expenditure report must be made no later than three years from the date of the final fund release for an elementary school project or four years from the date of the final fund release for a middle or high school project.
2. (b) A progress report, in the form of a narrative from the Small School District, shall be due 18 months from the date any funds were released to the Small School District for the project, pursuant to Section 1859.90 or 1859.90.2. The progress report shall include information regarding the progress the Small School District has made towards substantial completion of the project. If the notice of completion to OPSC has been filed within 18 months of the release of funds, pursuant to Section 1859.90 or 1859.90.2, or the expenditure reports required in (a)(1) or (2) indicate that substantial progress (as defined in Section 1859.105) on the project has occurred, no progress report is required.
3. (c) A progress report, in the form of a narrative from the Small School District, shall be due 12 months from the date the site acquisition funds were apportioned to the Small School District for the project pursuant to Section 1859.75.1. The progress report shall include information regarding the progress the Small School District has made towards acquiring the site as outlined in Section 1859.105.1, and may contain other evidence of reasonable effort to substantiate progress towards acquiring the site for purposes of an extension of the site apportionment as authorized by Education Code Section 17072.13(c)(2).

4. (d) If an Apportionment was made for a Small School District owned site pursuant to Section 1859.74.5, a certification that the non-school function currently taking place on the Small School District owned site has been discontinued or relocated is required. The certification must be submitted to OPSC no later than the following dates:

   1. (1) If the project is for an elementary school, 66 months from the date of the site Apportionment.
   2. (2) For all other projects, 78 months from the date of the site Apportionment.

A Small School District receiving funds pursuant to this Article shall submit the following:

Note: Authority cited: Sections 17070.35, 17072.13, 17075.15 and 17079.30, Education Code. Reference: Sections 17070.15, 17070.35, 17070.99, 17072.12, 17072.13, 17076.10, 17078.35, 17078.36, 17078.37, 17078.38 and 17079.30, Education Code.

History

1. New section filed 6-15-2026 as an emergency; operative 6-15-2026 (Register 2026, No. 25). A Certificate of Compliance must be transmitted to OAL by 12-14-2026 or emergency language will be repealed by operation of law on the following day.