Section 52061 Of Article 4.5. Local Control And Accountability Plans From California Education Code >> Division 4. >> Title 2. >> Part 28. >> Chapter 6.1. >> Article 4.5.

. (a) On or before July 1, 2015, and each year thereafter, a school district shall update the local control and accountability plan. The annual update shall be developed using a template developed pursuant to Section 52064 and shall include all of the following:
  (1) A review of any changes in the applicability of the goals described in paragraph (1) of subdivision (c) of Section 52060.
  (2) A review of the progress toward the goals included in the existing local control and accountability plan, an assessment of the effectiveness of the specific actions described in the existing local control and accountability plan toward achieving the goals, and a description of changes to the specific actions the school district will make as a result of the review and assessment.
  (3) A listing and description of the expenditures for the fiscal year implementing the specific actions included in the local control and accountability plan and the changes to the specific actions made as a result of the reviews and assessment required by paragraphs (1) and (2).
  (4) A listing and description of expenditures for the fiscal year that will serve the pupils to whom one or more of the definitions in Section 42238.01 apply and pupils redesignated as fluent English proficient.
  (b) The expenditures identified in subdivision (a) shall be classified using the California School Accounting Manual pursuant to Section 41010.