The Supplemental Report of the 2006 Budget Act directed our office to examine instructional material costs and assess California’s process for adopting kindergarten through eighth grade (K-8) instructional materials. This report details our findings. Most importantly, we identify several shortcomings with California’s K-8 adoption process. To address these shortcomings, we recommend the Legislature adopt a package of six reforms designed to lower instructional material costs, expand school district choice, and enhance program effectiveness.