We compiled a dataset of annual expenditures and SUA adoptions for a sample of school districts in Los Angeles County (LAC) over the period 2005-2012. SUA adoption data was collected through an online survey of all LAC districts, which had a 56% response rate (45 districts out of 80 participated). The expenditure data came from financial reports submitted to the California Department of Education by all school districts in the state, using a standardized code structure.