This paper presents the "Report to the Legislature: Professional Development Expenditures". All public school districts report professional development expenditures as part of the required End of Year Financial Report in four areas: professional development leadership, teacher/instructional staff professional days, substitute salaries for teachers/instructional staff, and professional development stipends, providers, and expenses. For FY07, professional development spending rose to $209 million statewide, nearly attaining the peak amount from FY03. The median district spent $138 per pupil. The Department has concerns about the significant variation in professional development expenditures and opportunities for the educators. Professional development spending targeted especially to efforts to close the achievement gap and support all educators in getting all students to proficiency will be addressed in greater detail in other reports filed with the legislature. Chapter 61 of the Acts of 2007 is appended. (Contains 3 charts and 1 table.)