On October 2, 2020, the California Department of Education (CDE) released a user guide on the various options available to meet distance learning reporting requirements, and assist school districts from facing fiscal consequences as part of their annual external audit. SB 98 and SB 820 require school districts that provide distance learning instruction to report the following:

This guide was developed in collaboration with the Association of California School Administrators (ACSA), the California Teachers Association, the California Federation of Teachers, California School Employees Association (CSEA), and the California Association of School Business Officials (CASBO).