reglab/housing_qa huggingface dataset:
CA Educ Code § 41011 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41011.

41011.  The accounting system used to record the financial affairs of any school district shall be designed to provide separate recording and clear distinction between expenditures for salaries of classroom teachers employed by the district and expenditures for other purposes of the district.As used in this section “salaries of classroom teachers” means:(a) The salary paid to each teacher employed by the district whose duties require that the full time for which the teacher is employed be devoted to the teaching of pupils of the district.(b) The portion of the salary of each teacher whose duties require that a part, but not all, of the full time for which the teacher is employed be devoted to the teaching of pupils of the district, which is equal to the portion of such full time actually devoted by the teacher to teaching pupils of the district.(c) The salary paid to each instructional aide employed by the district, any portion of whose duties are required to be performed under the supervision of a classroom teacher.As used in this section a “teacher” means an employee of the district employed in a position requiring certification qualifications and whose duties require him to teach pupils of the district for at least one full instructional period each schoolday for which the employee is employed. In the case of a teacher employed to teach in an elementary school, an instructional period is a period of not less than 20 minutes. In the case of a teacher employed to teach in a secondary school, an instructional period is the number of minutes equal to the number of minutes of the regular academic period in the junior high school, or high school, in which the teacher is employed to teach.(Enacted by Stats. 1976, Ch. 1010.)
CA Educ Code § 41012 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41012.

41012.  For purposes of determining allowances pursuant to Chapter 8 (commencing with Section 52200) of Part 28, and Chapter 3 (commencing with Section 56500) and Chapter 4 (commencing with Section 56600) of Part 30, the Superintendent of Public Instruction shall require the use of a uniform cost accounting procedure, as set forth in the California School Accounting Manual.(Amended by Stats. 1998, Ch. 89, Sec. 8. Effective June 30, 1998. Operative July 1, 1998, by Sec. 62 of Ch. 89.)
CA Educ Code § 41013 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41013.

41013.  For the purpose of achieving clarity and uniformity in the budgeting and reporting of school district expenditures by funds, whenever certain expenditures for the children’s center program, the development center for handicapped minors program, or any similar program, except the food service program, for which a special fund is required by law, are: (1) authorized by law and by action of the governing board to be paid from the general fund of the school district, or (2) required by law to be paid from the general fund of the school district, the amount estimated or actually required to meet these expenditures shall be transferred or paid from the general fund to the children’s center fund, the development center for handicapped minors fund, or other special fund as appropriate.Any amount transferred or paid in excess of the amount actually required shall be refunded to the general fund.The Superintendent of Public Instruction is hereby authorized to adopt rules and regulations governing the method of accounting for said payments and transfers.(Enacted by Stats. 1976, Ch. 1010.)
CA Educ Code § 41014 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41014.

41014.  Excepting only as provided in Article 1 (commencing with Section 41000) and this article, all constitutional and statutory limitations on the purposes for which moneys derived from particular specified sources may be expended, and all statutory provisions relative to the establishment of specified school district funds, shall be administered by county superintendents of schools, or in the discretion of county auditors, by county superintendents of schools and county auditors by means of budgetary accounting and not by the establishment and maintenance in the county or city and county treasury of special school district funds.(Enacted by Stats. 1976, Ch. 1010.)
CA Educ Code § 41015 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41015.

41015.  The governing board of any school district or any county office of education which has funds in a special reserve fund of the district or county office of education or any surplus moneys not required for the immediate necessities of the district or county office of education, is hereby authorized to invest all or any part of the funds in any of the investments specified in Section 16430 or 53601 of the Government Code.(Amended by Stats. 1987, Ch. 198, Sec. 1.)
CA Educ Code § 41016 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41016.

41016.  The governing board of a school district which has made an investment pursuant to the authority of Section 41015 may deposit such security for safekeeping with a state or national bank or trust company located within this state or with the Federal Reserve Bank of San Francisco or any branch thereof within the state, or with any Federal Reserve bank or with any state or national bank located in any city designated as a reserve city by the Board of Governors of the Federal Reserve System. The governing board shall take from such bank a receipt for the security so deposited. The county treasurer with whom such funds if uninvested would be deposited shall not be responsible for securities delivered to and receipted for by a bank under the authority of this section until they are withdrawn from the bank by said treasurer.(Enacted by Stats. 1976, Ch. 1010.)
CA Educ Code § 41017 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41017.

41017.  The governing board of any school district or any county office of education may authorize any school district governed by it, or any school under its jurisdiction to deposit in one or more bank accounts as clearing accounts any miscellaneous receipts, including receipts from the sale of property or materials pursuant to Section 39526 or 39527, received or collected by the school district or county office of education, and may provide for the withdrawals from those accounts. All moneys in those bank accounts shall be paid into the county treasury within the time periods specified pursuant to Section 41001. Cashiers’ checks, certified checks, and money placed in the custody of the school district or county office of education as security that a bidder will execute or faithfully perform a contract, if awarded to him or her, may be deposited in those bank accounts but shall not be paid into the county treasury to the credit of the school district or county office of education unless forfeited or unless unclaimed by the bidder for a period of 12 months.Such bank accounts shall not be subject to the deposit of funds provisions of Article 2 (commencing with Section 53630) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code, except to the extent provided by Section 53679 of the Government Code.(Amended by Stats. 1987, Ch. 198, Sec. 2.)
CA Educ Code § 41018 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41018.

41018.  The governing board of any school district or any county office of education having an average daily attendance of 100,000 or more may deposit in one or more bank accounts moneys received from the temporary rental of property acquired by a school district or county office of education pending construction of school facilities on the property. The moneys may be held in the accounts for a period of not to exceed three years and may be used to pay any proper costs incurred as a result of the temporary rental, provided that when the moneys are not being used to pay the costs they may be invested, along with all other moneys deposited in clearing accounts, pursuant to Section 41015 as determined by the governing board of the school district or the county office of education. The moneys invested pursuant to this section shall be invested with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with these matters would use in the conduct of an enterprise of like character and with like aims.(Amended by Stats. 1987, Ch. 198, Sec. 3.)
CA Educ Code § 41019 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41019.

41019.  The governing board of any school district which maintains clearing accounts, cafeteria accounts, and other accounts in a bank or banks, pursuant to Section 41017 or 39892, or pursuant to any other provisions of law, may contract and pay for the expenses of transporting money to and from such bank or banks.(Enacted by Stats. 1976, Ch. 1010.)
CA Educ Code § 41020.1 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41020.1.

41020.1.  Reports of audits previously filed with the county clerk pursuant to Section 41020 shall be disposed of by the county clerk or returned to the respective superintendent of schools.(Added by Stats. 1985, Ch. 1239, Sec. 3.)
CA Educ Code § 41020.3 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41020.3.

41020.3.  (a) By January 31 of each year, the governing body of each local educational agency shall review, at a public meeting, the annual audit of the local educational agency for the prior year, any audit exceptions identified in that audit, the recommendations or findings of any management letter issued by the auditor, and any description of correction or plans to correct any exceptions or management letter issue. This review shall be placed on the agenda of the meeting pursuant to Section 35145.(b) During the 2021–22 fiscal year, the annual audit for the 2020–21 fiscal year and its relevant components, as identified pursuant to subdivision (a), shall instead be reviewed by February 28, 2022.(Amended by Stats. 2021, Ch. 44, Sec. 19. (AB 130) Effective July 9, 2021.)
CA Educ Code § 41020.5 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41020.5.

41020.5.  (a) If the Controller determines by two consecutive quality control reviews pursuant to Section 14504.2, or if a county superintendent of schools determines, that audits performed by a certified public accountant or public accountant under Section 41020 were not performed in substantial conformity with provisions of the audit guide, or that the audit reports, including amended reports, submitted by February 15 following the close of the fiscal year audited, for two consecutive years do not conform to provisions of the audit guide as required by Section 14504, the Controller or the county superintendent of schools, as appropriate, shall notify in writing the certified public accountant or public accountant and the California Board of Accountancy.If the certified public accountant or public accountant does not file an appeal in writing with the California Board of Accountancy within 30 calendar days after receipt of the notification from the Controller or county superintendent of schools, the determination of the Controller or county superintendent of schools pursuant to this section shall be final.(b) If an appeal is filed with the California Board of Accountancy, the board shall complete an investigation of the appeal within 90 days of the filing date. On the basis of the investigation, the board may do either of the following:(1) Find that the determination of the Controller or county superintendent of schools should not be upheld and has no effect.(2) Schedule the appeal for a hearing, in which case, the final action on the appeal shall be completed by the board within one year from the date of filing the appeal.(c) If the determination of the Controller or county superintendent of schools under subdivision (a) becomes final, the certified public accountant or public accountant shall be ineligible to conduct audits under Section 41020 for a period of three years, or, in the event of an appeal, for any period, and subject to the conditions, that may be ordered by the California Board of Accountancy. Not later than the first day of March of each year, the Controller shall notify each school district and county office of education of those certified public accountants or public accountants determined to be ineligible under this section. School districts and county offices of education shall not use the audit services of a certified public accountant or public accountant ineligible under this section.(d) For the purposes of this section, “certified public accountant or public accountant” includes any person or firm entering into a contract to conduct an audit under Section 41020.(e) This section shall not preclude the California Board of Accountancy from taking any disciplinary action it deems appropriate under other provisions of law.(Amended by Stats. 2005, Ch. 22, Sec. 35. Effective January 1, 2006.)
CA Educ Code § 41020.8 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41020.8.

41020.8.  Notwithstanding any other provision of law, the auditor conducting the annual audit pursuant to Section 41020 shall, upon request, provide the county superintendent or the Superintendent of Public Instruction with fiscal information on a school district within his or her jurisdiction if the county superintendent of schools determines, pursuant to Section 42127.6, that a school district may not be able to meet its obligations of the current or subsequent fiscal year. Information provided by an auditor to a county superintendent or the Superintendent of Public Instruction pursuant to this section shall be submitted simultaneously to the named district and shall not constitute a violation of auditor-client confidentiality.(Added by Stats. 1993, Ch. 924, Sec. 6. Effective January 1, 1994.)
CA Educ Code § 41020.9 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41020.9.

41020.9.  (a) Notwithstanding Section 41020, for the 2019–20 fiscal year, a local educational agency shall provide for an audit by July 15, 2020, and if a local educational agency fails to provide for an audit by July 15, 2020, the county office of education having jurisdiction over the local educational agency shall provide for an audit of the local educational agency by July 31, 2020.(b) Notwithstanding subdivision (h) of Section 41020 or subdivision (m) of Section 47605, for audit reports for the 2019–20 fiscal year, a local educational agency shall file an annual audit report with the county superintendent of schools of the county in which the local educational agency is located, the Superintendent, the Controller, and, if applicable, to its chartering authority, by March 31, 2021, and notwithstanding subdivision (k) of Section 41020, the county superintendent of schools shall submit the required certification to the Superintendent and the Controller by July 15, 2021.(c) Notwithstanding subdivision (k) of Section 41020, for audit reports for the 2018–19 fiscal year, a county superintendent of schools shall submit the required certification to the Superintendent and the Controller by July 15, 2020.(d) Notwithstanding subdivision (d) of Section 41344, for audits certified by the Controller between March 1, 2020, and July 15, 2020, inclusive, a local educational agency may appeal a finding contained in a final audit report within 120 days of the date on which the local educational agency receives the final audit report resulting from an audit or review, or within 30 days of receiving a determination of a summary review pursuant to subdivision (e).(e) Notwithstanding subdivision (d) of Section 41344.1, for audits certified between March 1, 2020, and July 15, 2020, inclusive, a local educational agency may request a summary review within 90 days of the date on which the local educational agency receives the final audit report resulting from an audit or review.(Added by Stats. 2020, Ch. 24, Sec. 18. (SB 98) Effective June 29, 2020.)
CA Educ Code § 41021 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41021.

41021.  The governing board of every school district shall require each employee of the district, whose duty it is to handle funds of the district, and may, in its discretion, require employees of the district, whose duty it is to handle property of the district, to be bonded under a suitable bond indemnifying the district against loss. Such bond may be a name schedule bond, schedule position bond or blanket bond, and shall be in such amount and type as the board shall consider necessary and desirable. The boards shall pay from the funds of the district the cost of the premium necessary to provide the bond.(Enacted by Stats. 1976, Ch. 1010.)
CA Educ Code § 41022 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41022.

41022.  Except as provided in this section, any election held for the purpose permitting a school district to exceed the expenditure of school district funds fixed by the Constitution or by the statutes of the state shall be called, held, and conducted as nearly as possible as are elections for the issuance of school district bonds.The notice of election shall contain only the following:(a) The time and place or places of holding the election.(b) The names of the officers appointed to conduct the election.(c) The hours during the day in which the polls will be open.(d) The amount by which it is proposed to increase the expenditures of the district during the school year.(e) The total amount of proposed expenditures of the district, including the proposed increase, for the school year.The ballots used at the election shall contain the following language: “Shall the total authorized expenditures of the district be increased from ____ (naming the sum) to ____ (naming the sum) for the school year ____ (naming the school year)?”The hours during which the polls at the election are open shall be fixed in accordance with Section 14212 of the Elections Code.(Amended by Stats. 1994, Ch. 923, Sec. 28. Effective January 1, 1995.)
CA Educ Code § 41023 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 2 - Accounting Regulations, Budget Controls and Audits|Section 41023.

41023.  (a) Any agency organized pursuant to Article 1 (commencing with Section 6500) of Chapter 5 of Division 7 of Title 1 of the Government Code, the parties of which consist solely of school districts and county offices of education, shall be subject to the same restrictions as are applicable to school districts and county offices of education, under that chapter, including the preparation of budget and financial statements required by Article 1 (commencing with Section 42100) and this article; the certifications required by Article 3 (commencing with Section 42130) of Chapter 6 of Part 24; the accounting and auditing requirements prescribed by Article 1 (commencing with Section 42100) and this article; and the expenditure and appropriation controls prescribed by Chapter 9 (commencing with Section 42600) of Part 24. This section does not apply to joint powers agreements that are for the performance of the powers described in Section 17567.(b) Each agency described in subdivision (a) shall annually report to their participating school districts and county superintendents of schools on forms prescribed by the Superintendent of Public Instruction.(Amended by Stats. 2002, Ch. 1168, Sec. 10. Effective September 30, 2002.)
CA Educ Code § 41030 (2021)
2021 California Code|Education Code - EDC|TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION|DIVISION 3 - LOCAL ADMINISTRATION|PART 24 - SCHOOL FINANCE|CHAPTER 1 - State Financial Management and Control|ARTICLE 3 - Foundation Fund|Section 41030.

41030.  Any school district which receives bequests or gifts of money which is surplus money not required for the immediate necessities of the district may invest it pursuant to the provisions of this article.(Enacted by Stats. 1976, Ch. 1010.)