reglab/statecodes huggingface dataset:
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5 - Foundation Program › ARTICLE 16 - Allowances for Severance Aid › Section 41964.

41964. On or before each May 25th, the Superintendent of Public Instruction shall determine and certify to the Controller the amount of severance aid computed and to be allowed to school districts under Section 41960 for the fiscal year. On or before each June 15th, the Controller shall order the transfer, from the Motor Vehicle Transportation Tax Account in the Transportation Tax Fund to the State School Fund, of the amount of severance aid computed and to be allowed to school districts for the fiscal year as so certified, and the amount so computed and certified is hereby appropriated for purposes of the transfer. The Department of Transportation may charge or allocate to the appropriate particular projects on account of which severance aid was computed, the amounts so transferred.
(Amended by Stats. 1994, Ch. 922, Sec. 56. Effective January 1, 1995.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5 - Foundation Program › ARTICLE 17 - Recomputation of Allowances › Section 41970.

41970. The total amount apportioned from Section A of the State School Fund shall not exceed the amount provided by law therefor. If the total amount provided for Section A of the State School Fund is greater than the total apportioned, the balance from any specified expenditure authorization in Sections 41300 and 41301 shall be used to decrease deficits in apportionments from Section A of the State School Fund in the order prescribed in Section 41972.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5 - Foundation Program › ARTICLE 17 - Recomputation of Allowances › Section 41971.

41971. If the total amount allowed for each subdivision in Sections 41300 and 41301 is less than the apportionments named in the subsections, the apportionments shall be reduced proportionately or as otherwise prescribed. Prior to the close of the fiscal year, such reductions shall be restored to the extent possible pursuant to Section 41970.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5 - Foundation Program › ARTICLE 17 - Recomputation of Allowances › Section 41972.

41972. Balances available from any appropriation for apportionments from Section A of the State School Fund and funds provided by subdivision (c) of Section 14002, or provided by any other provision of law in lieu of those sections, shall be used to restore any reductions in apportionments to elementary, high, and unified school districts and county superintendents of schools as follows:
(a) First, for revenue limits computed pursuant to Sections 2558 and 42238.
(b) Second, for special education computed pursuant to Chapter 7.2 (commencing with Section 56836) of Part 30.
(c) Third, for home-to-school transportation computed pursuant to Section 41856 or, commencing with the 1984–85 fiscal year, Article 10 (commencing with Section 41850) of Chapter 8.
Any remaining balances otherwise transferable under subdivisions (b) and (c) of Section 14002 shall revert to the General Fund.
(Amended by Stats. 1998, Ch. 89, Sec. 12. Effective June 30, 1998. Operative July 1, 1998, by Sec. 62 of Ch. 89.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5.3 - Conditions on Apportionments and Allowances › Section 41975.

41975. (a) Apportionments and allowances to a school district from Section A of the State School Fund in a fiscal year may not be less than the product of one hundred twenty dollars ($120) multiplied by the average daily attendance of the district in the preceding fiscal year, or two thousand four hundred dollars ($2,400), whichever amount is the greater.
(b) State funds apportioned to each school district for categorical education programs, or other state funds apportioned to each school district from the State School Fund, shall be applied to meet the requirement of Section 6 of Article IX of the California Constitution to provide a minimum of one hundred twenty dollars ($120) of state aid per pupil or two thousand four hundred dollars ($2,400) per school district.
(c) Notwithstanding any other law, the Superintendent of Public Instruction may not increase the revenue limit apportionment of any school district to provide basic state aid pursuant to Section 6 of Article IX of the California Constitution or any other law, unless that school district has not received the greater amount of one hundred twenty dollars ($120) per pupil or two thousand four hundred dollars ($2,400) from all state funds, including funds for categorical education programs. If a school district receives less than the amount specified in this subdivision, the Superintendent of Public Instruction shall allocate the difference between the amount of state funds received and the constitutional minimum of the greater amount of one hundred twenty dollars ($120) per pupil or two thousand four hundred dollars ($2,400) per school district.
(Amended by Stats. 2003, Ch. 227, Sec. 12. Effective August 11, 2003.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5.3 - Conditions on Apportionments and Allowances › Section 41976.

41976. For purposes of this chapter, the following classes and courses are authorized to be offered by school districts and county superintendents of schools for the Adult Education Program, established pursuant to Article 9 (commencing with Section 84900) of Chapter 5 of Part 50 of Division 7 of Title 3, apportionment purposes from the adult education fund:
(a) Programs for adults in elementary and secondary basic skills, including programs leading to a high school diploma or a high school equivalency certificate.
(b) Programs for adult immigrants who are eligible for educational services in citizenship, English as a second language, immigrant integration, and workforce preparation.
(c) Programs for adults, including, but not limited to, older adults, that are primarily related to entry or reentry into the workforce.
(d) Programs for adults, including, but not limited to, older adults, that are primarily designed to develop knowledge and skills to assist and support elementary and secondary school pupils to succeed academically in school.
(e) Programs for adults with disabilities.
(f) Programs for adults in career technical education that are short term in nature and have high employment potential.
(g) Programs for adults offering preapprenticeship training activities conducted in coordination with one or more apprenticeship programs approved by the Division of Apprenticeship Standards for the occupation and geographic area.
(Amended by Stats. 2021, Ch. 666, Sec. 30. (AB 486) Effective January 1, 2022.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5.3 - Conditions on Apportionments and Allowances › Section 41976.1.

41976.1. Notwithstanding Section 41976, any school district may offer adult education courses and classes in the adult education programs described in Section 41976 provided that district qualifies for funding to begin those courses or classes pursuant to Section 52616.18.
(Added by Stats. 1992, Ch. 1193, Sec. 1. Effective January 1, 1993. Operative July 1, 1993, by Sec. 6 of Ch. 1193.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5.4 - Designation of Joint Powers Entities as Single School Districts › Section 41980.

41980. (a) Any separate joint powers entity formed pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code that has as its sole function the provision of school transportation services may, subject to prior approval by the Superintendent of Public Instruction, be designated a single school district for purposes of receiving state apportionments or allowances in support of those services or programs. Those school transportation apportionments or allowances shall be allocated to a separate joint powers entity under this section in any fiscal year only to the extent that the governing board of the school district or districts that would otherwise receive those state apportionments or allowances expressly approves that allocation under a resolution adopted on or before June 30 preceding that fiscal year.
(b) Any separate joint powers entity formed pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code that has as its sole function the provision of school food services may, subject to prior approval by the Superintendent of Public Instruction, be designated a single school district for purposes of receiving state apportionments or allowances in support of those services or programs. Those school food apportionments or allowances shall be allocated to a separate joint powers entity under this section in any fiscal year only to the extent that the governing board of the school district or districts that would otherwise receive those state apportionments or allowances expressly approves that allocation under a resolution adopted on or before June 30 preceding that fiscal year.
(Amended by Stats. 1989, Ch. 1414, Sec. 1.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5.4 - Designation of Joint Powers Entities as Single School Districts › Section 41981.

41981. For purposes of this chapter, and notwithstanding the provisions of Section 6505.5 of the Government Code, the fiscal officer of the joint powers entity shall be the county superintendent of schools. If the joint powers entity is situated partly within two or more counties, in terms of its participating school districts, the fiscal officer shall be the county superintendent of schools of the county in which the greatest area of the joint powers entity lies.
(Added by Stats. 1988, Ch. 824, Sec. 1.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5.4 - Designation of Joint Powers Entities as Single School Districts › Section 41982.

41982. The joint powers entity shall be subject to the same budget, expenditure, appropriation, accounting, auditing, and program requirements as school districts and county superintendents of schools generally with respect to school transportation programs and food services programs. Employees of the Newhall School District, the William S. Hart Union High School District, the Sulphur Springs Union School District, the Saugus Union School District, or the Castaic Union School District who become employees of a joint powers entity that has as its sole function the provision of school food services, pursuant to the participation of their respective schools in the joint powers entity, shall be entitled to carry over their seniority upon transfer to the joint powers entity.
(Amended by Stats. 1989, Ch. 1414, Sec. 2.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5.4 - Designation of Joint Powers Entities as Single School Districts › Section 41983.

41983. The Superintendent of Public Instruction may adopt regulations for the implementation of this chapter, including, but not limited to, standards and requirements relating to applications, approvals, reports, apportionments, and allowances, and changes in membership of the joint powers entity.
(Added by Stats. 1988, Ch. 824, Sec. 1.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 1 - Statements › Section 42100.

42100. (a) On or before September 15, the governing board of each school district shall approve, in a format prescribed by the Superintendent of Public Instruction, an annual statement of all receipts and expenditures of the district for the preceding fiscal year and shall file the statement, along with the statement received pursuant to subdivision (b), with the county superintendent of schools. On or before October 15, the county superintendent of schools shall verify the mathematical accuracy of the statements and shall transmit a copy to the Superintendent of Public Instruction.
(b) On or before September 15, each charter school shall approve, in a format prescribed by the Superintendent of Public Instruction, an annual statement of all receipts and expenditures of the charter school for the preceding fiscal year and shall file the statement with the entity that approved the charter school.
(c) The forms prescribed by the Superintendent of Public Instruction shall be adopted as regulations by the State Board of Education, and may be amended periodically to accommodate changes in statute or government reporting standards.
(Amended by Stats. 2002, Ch. 1058, Sec. 2. Effective January 1, 2003.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 1 - Statements › Section 42104.

42104. Any violation of this article or a failure to comply with its provisions by the county superintendent of schools or by the governing board of any school district is punishable under Section 1222 of the Government Code.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 1 - Statements › Section 42105.

42105. The governing board of any school district may print and distribute in pamphlet form an annual financial statement of the receipts and expenditures of the school district, and may include in the pamphlet a general report concerning the conduct and condition of the schools of the district. Similar information of value to the public regarding the school system may be printed and distributed from time to time, or published not oftener than once a year, in a newspaper of general circulation published within the district.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 1 - Statements › Section 42120.

42120. If the county board of education neglects or refuses to make a county office of education budget in the manner as prescribed by this article, or neglects to file interim reports pursuant to subdivision (l) of Section 1240, the Superintendent of Public Instruction shall not make any apportionment of state or federal money for that particular county office of education for the current fiscal year, and the Superintendent of Public Instruction shall notify the appropriate county official that he or she shall not approve any warrants issued by the county office of education.
(Amended by Stats. 2004, Ch. 896, Sec. 35. Effective September 29, 2004.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42122.

42122. Effective July 1, 1988, each budget shall show a complete plan and itemized statement of all proposed expenditures of the school district and of all estimated revenues for the ensuing fiscal year, together with a comparison of revenues and expenditures for the existing fiscal year. The budget shall also include the appropriations limit and the total annual appropriations subject to limitation as determined pursuant to Division 9 (commencing with Section 7900) of Title 1 of the Government Code. The county superintendent of schools shall from his or her own records supply to the school district any information that the school district may need to make the comparisons required by this section.
(Amended by Stats. 1987, Ch. 1025, Sec. 1.5.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42123.

42123. Each budget shall be itemized to set forth the necessary revenues and expenditures in each fund to operate the public schools of the district as authorized by law and on forms prescribed by the Superintendent of Public Instruction.
(Amended by Stats. 1986, Ch. 1150, Sec. 11.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42124.

42124. The budget may also contain an amount to be known as the general reserve in such sum as the governing board may deem sufficient, for the next succeeding fiscal year, to meet the cash requirements to which the district’s credit may be legally extended for that portion of said next succeeding fiscal year until adequate proceeds of the taxes levied for, or apportionment of state funds made to, the district during such succeeding fiscal year are available to the district.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42125.

42125. The budget may contain amounts to be known as the designated fund balance, which may be designated for any specific purpose as determined by the governing board of the school district, and the unappropriated fund balance. These funds shall be available for appropriation by a majority vote of the members of the governing board, to cover expenditures that have not been provided for or that may have been insufficiently provided for, or for unforeseen requirements as they may arise.
(Amended by Stats. 1987, Ch. 917, Sec. 17.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42126.

42126. Effective July 1, 1988, each budget shall be made on the number of forms and upon the blanks or in the format prescribed by the Superintendent of Public Instruction. It shall be the duty of the Superintendent of Public Instruction to prepare standard forms or a format necessary to show the budgeting items and comparisons required by this article. The required forms or format shall be furnished to the school districts by the county superintendent of schools.
(Amended by Stats. 1987, Ch. 917, Sec. 18.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42127.01.

42127.01. (a) In a fiscal year immediately after a fiscal year in which the amount of moneys in the Public School System Stabilization Account is equal to or exceeds 3 percent of the combined total of General Fund revenues appropriated for school districts pursuant to subdivision (c) of Section 41202 and allocated local proceeds of taxes pursuant to subdivision (g) of Section 41202 for that fiscal year, a school district budget that is adopted or revised pursuant to Section 42127 shall not contain a combined assigned or unassigned ending general fund balance that is in excess of 10 percent of those funds.
(b) A county superintendent of schools may grant a school district under its jurisdiction an exemption from the requirements of subdivision (a) for up to two consecutive fiscal years within a three-year period if the school district provides documentation indicating that extraordinary fiscal circumstances, including, but not limited to, multiyear infrastructure or technology projects, substantiate the need for a combined assigned or unassigned ending general fund balance that is in excess of the amount described in subdivision (a). As a condition of receiving an exemption, a school district shall do all of the following:
(1) Provide a statement that substantiates the need for a combined assigned and unassigned ending general fund balance that is in excess of the amount described in subdivision (a).
(2) Identify the funding amounts in the budget adopted by the school district that are associated with the extraordinary fiscal circumstances.
(3) Provide documentation that no other fiscal resources are available to fund the extraordinary fiscal circumstances.
(c) This section shall not apply to a basic aid school district or to a small school district.
(d) For purposes of this section, the following definitions shall apply:
(1) “Basic aid school district” has the same meaning as in Section 42238.02.
(2) “Combined assigned or unassigned ending general fund balance” refers to assigned and unassigned moneys in the general fund accounts of school districts, including assigned and unassigned moneys in the Special Fund for Other Than Capital Outlay.
(3) “Small school district” means a school district with fewer than 2,501 units of average daily attendance.
(e) The Superintendent shall notify school districts and county offices of education whenever the conditions specified in subdivision (a) are met, and shall notify school districts and county offices of education when those conditions no longer exist.
(Amended by Stats. 2017, Ch. 674, Sec. 1. (SB 751) Effective January 1, 2018.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42127.1.

42127.1. (a) Pursuant to subdivision (f) of Section 42127, upon the disapproval of a school district budget by the county superintendent of schools, the county superintendent of schools shall call for the formation of a budget review committee unless the governing board of the school district and the county superintendent of schools agree to waive the requirement that a budget review committee be formed, and the department approves the waiver after determining that a budget review committee is not necessary. Upon the grant of a waiver, the county superintendent of schools has the authority and responsibility provided to a budget review committee in Section 42127.3. Upon approving a waiver of the budget review committee, the department shall ensure that a balanced budget is adopted for the school district by December 31.
(b) The budget review committee shall be composed of three persons selected by the governing board of the school district from a list of candidates provided to the governing board of the school district by the Superintendent. The list of candidates shall be composed of persons who have expertise in the management of a school district or county office of education. Their experience shall include, but not necessarily be limited to, the fiscal and educational aspects of local educational agency management.
(c) Notwithstanding subdivision (b) or any other provision of this article, with the approval of the Superintendent and the governing board of the school district, the county superintendent of schools may select and convene a regional review committee, consisting of persons having the expertise described in subdivision (b). The regional review committee shall operate in place of the budget review committee, in accordance with the provisions of this article governing budget review committees.
(d) Members of the committee shall be reimbursed by the department for their services and associated expenses while on official business at rates established by the state board.
(Amended by Stats. 2016, Ch. 186, Sec. 44. (AB 2659) Effective January 1, 2017.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42127.2.

42127.2. (a) The governing board of a school district shall, no later than five working days after the receipt of a candidate list from the Superintendent pursuant to Section 42127.1, select a budget review committee, and the Superintendent shall convene the committee no later than five working days following that selection. If the governing board of the school district fails to select a committee within the period of time permitted by this subdivision, the Superintendent instead shall select and convene the budget review committee no later than 10 working days after the district’s receipt of the candidate list.
(b) On or before November 30, the budget review committee shall review the proposed budget of the district and the underlying fiscal policies of the school district and transmit to the Superintendent of Public Instruction, the county superintendent of schools, and the governing board of the school district either of the following:
(1) The recommendation that the school district budget be approved.
(2) A report disapproving the school district budget and setting forth recommendations for revisions to the school district budget that would enable the district to meet its financial obligations both in the current fiscal year and with regard to the district’s multiyear financial commitments.
(c) The Superintendent may extend the deadline set forth in subdivision (b) for a period of not more than 15 working days.
(d) The Superintendent shall establish criteria and procedures governing the performance by budget review committees of their duties pursuant to this section.
(e) Upon request of the county superintendent of schools, the Controller’s office may conduct an audit or review of the fiscal condition of the school district in order to assist a budget review committee or regional review committee for the purposes of this section.
(Amended by Stats. 2015, Ch. 19, Sec. 46. (SB 78) Effective June 24, 2015.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42127.4.

42127.4. Until a school district receives approval of its budget under this article, the school district shall continue to operate on the basis of whichever of the following budgets contains a lower total spending authority:
(a) The last budget adopted or revised by the governing board of the school district for the prior fiscal year.
(b) The unapproved budget for the current fiscal year, as adopted and revised by the governing board of the school district.
(Amended by Stats. 1991, Ch. 1213, Sec. 19.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42127.5.

42127.5. The governing board of any school district that reported a negative unrestricted fund balance or a negative cash balance in the annual report required by Section 42127 or in the audited annual financial statements required by Section 41020 shall include with the budget submitted in accordance with Section 42127 and the certifications required by Section 35015 a statement that identifies the reasons for the negative unrestricted fund balance or negative cash balance and the steps that have been taken to ensure that the negative balance will not occur at the end of the current fiscal year.
(Added by Stats. 1986, Ch. 1150, Sec. 13.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42127.9.

42127.9. (a) No later than five days after a school district receives notice of any change or changes adopted by the county superintendent of schools in the school district’s budget pursuant to subdivision (b) of Section 42127.3, subdivision (e) of Section 42127.6, or subdivision (b) of Section 42131, the governing board of the school district may submit an appeal to the Superintendent, based upon the contention that the change or changes would do one or more of the following:
(1) Exceed the financial or program changes necessary to allow the school district to meet its financial obligations in the current fiscal year and with regard to its multiyear financial commitments. It is the intent of the Legislature that any change or changes adopted by the county superintendent of schools in a school district’s budget minimize, to the extent possible, any impact upon the educational program of the school district.
(2) Require reductions that are unnecessary in view of other reductions that are proposed by the governing board of the school district and that reasonably can be expected to be realized.
(3) Make one or more changes in the school district’s operations that are inconsistent with any provision of state or federal law.
(b) No later than five days after receiving that appeal, the Superintendent, with the concurrence of the president of the state board or the president’s designee, shall deny or uphold the appeal. If the appeal is denied, the school district shall implement the change or changes adopted by the county superintendent of schools. If the appeal is upheld, the Superintendent may revise the change or changes adopted by the county superintendent of schools or issue guidelines governing the manner in which the governing board of the school district or the county superintendent of schools shall be required to change the school district budget.
(Amended by Stats. 2019, Ch. 497, Sec. 51. (AB 991) Effective January 1, 2020.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42128.

42128. If the governing board of any school district neglects or refuses to make a school district budget as prescribed by this article, or neglects to file interim reports pursuant to Section 42130, the county superintendent of schools shall not make any apportionment of state or county school money for the particular school district for the current school year, and the county superintendent shall notify the appropriate county official that he or she shall not approve any warrants issued by the school district.
(Amended by Stats. 1995, Ch. 525, Sec. 8. Effective January 1, 1996.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 2 - Budget Requirements › Section 42129.

42129. School districts and county offices of education shall transmit to the department, on a timely basis, all budget reports, prior year expenditure reports, qualified and negative financial status reports, program cost accounting reports, certifications, and audit reports as prescribed by subdivision (l) of Section 1240, subdivision (g) of Section 35035, Sections 1621, 1623, 41020, 42127, 42131, and Chapter 7.2 (commencing with Section 56836) of Part 30, and those reports used to calculate the first, second, and annual principal apportionments and special purpose apportionments for school districts and county offices of education. If the reports are not submitted to the Superintendent of Public Instruction within 14 days after the submission date prescribed in the statute or specified by the Superintendent of Public Instruction, the Superintendent of Public Instruction may direct the county auditor to withhold payment of any stipend, expenses, or salaries to the district superintendent, county superintendent, or members of the governing boards, as appropriate. The payments shall be withheld until the delinquent reports have been submitted to the department. If the county superintendent performs the functions of the county auditor, the Superintendent of Public Instruction may direct the county superintendent to withhold the payments specified in this section.
(Amended by Stats. 2004, Ch. 896, Sec. 36. Effective September 29, 2004.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 3 - Financial Reports and Certifications › Section 42130.

42130. The superintendent of each school district shall, in addition to any other powers and duties granted to or imposed upon him or her, submit two reports to the governing board of the district during each fiscal year. The first report shall cover the financial and budgetary status of the district for the period ending October 31. The second report shall cover the period ending January 31. Both reports shall be approved by the district governing board no later than 45 days after the close of the period being reported. All reports required by this subdivision shall be in a format or on forms prescribed by the Superintendent of Public Instruction, and shall be based on standards and criteria for fiscal stability adopted by the State Board of Education pursuant to Section 33127. The reports, and supporting data, shall be maintained and made available by the school district for public review.
(Added by Stats. 1991, Ch. 1213, Sec. 23.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 3 - Financial Reports and Certifications › Section 42132.

42132. On or before September 15 of each year, the governing board of each school district shall adopt a resolution to identify, pursuant to Division 9 (commencing with Section 7900) of Title 1 of the Government Code, the estimated appropriations limit for the district for the current fiscal year and the actual appropriations limit for the district for the preceding fiscal year. That resolution shall be adopted at a regular or special meeting of the governing board. Notwithstanding Section 7910 of the Government Code, documentation used in the identification of the appropriations limits shall be made available to the public on the date of the meeting.
(Amended by Stats. 2005, Ch. 677, Sec. 20. Effective October 7, 2005.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 3 - Financial Reports and Certifications › Section 42133.

42133. (a) A school district that has a qualified or negative certification in any fiscal year may not issue, in that fiscal year or in the next succeeding fiscal year, certificates of participation, tax anticipation notes, revenue bonds, or any other debt instruments that do not require the approval of the voters of the district, nor may the district cause an information report regarding the debt instrument to be submitted pursuant to subdivision (e) of Section 149 of Title 26 of the United States Code, unless the county superintendent of schools determines, pursuant to criteria established by the Superintendent of Public Instruction, that the district’s repayment of that indebtedness is probable. A school district is deemed to have a qualified or negative certification for purposes of this subdivision if, pursuant to this article, it files that certification or the county superintendent of schools classifies the certification for that fiscal year to be qualified or negative.
(b) A county office of education that has a qualified or negative certification in any fiscal year may not issue, in that fiscal year or in the next succeeding fiscal year, certificates of participation, tax anticipation notes, revenue bonds, or any other debt instruments not requiring the approval of the voters of the district, nor may the county office of education cause an information report regarding the debt instrument to be submitted pursuant to subdivision (e) of Section 149 of Title 26 of the United States Code, unless the Superintendent of Public Instruction determines that the repayment of that indebtedness by the county office of education is probable. A county office of education is deemed to have a qualified or negative certification for purposes of this subdivision if, pursuant to this article, it files that certification or the Superintendent of Public Instruction classifies the certification for that fiscal year to be qualified or negative. For purposes of this subdivision, “county office of education” includes a school district that is governed by a county board of education.
(c) No later than March 31, 1992, the Superintendent of Public Instruction shall develop and adopt criteria and standards to govern the determination to be made under subdivisions (a) and (b).
(Added by Stats. 1991, Ch. 1213, Sec. 25.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 3 - Financial Reports and Certifications › Section 42133.5.

42133.5. Regardless of the certification of the budgetary status of a school district or county office of education under subdivision (l) of Section 1240 or Section 42131, the proceeds obtained by a school district from the sources listed in subdivisions (a) to (d), inclusive, shall not be used for general operating purposes of the school district.
(a) The sale of a saleback or leaseback agreement, or interests in the agreement.
(b) A debt instrument payable from payments under a saleback or leaseback agreement.
(c) Certificates of participation.
(d) Other debt instruments that meet both of the following criteria:
(A) They are secured by real property.
(B) They do not require the approval of the voters of the school district.
(Amended by Stats. 2009, Ch. 140, Sec. 52. (AB 1164) Effective January 1, 2010.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 3 - Financial Reports and Certifications › Section 42134.

42134. The Superintendent of Public Instruction shall publish annually a multiyear projection of the revenues that will be available to school districts and county offices of education from state and local sources, for use by school districts and county offices of education in determining the multiyear financial condition of those entities for the purposes of this article and Article 2. That projection shall be based on revenue forecasts issued by the Department of Finance, the Legislative Analyst, or the Commission on State Finance, shall be published in a form that may easily be used by school districts and county offices of education, and shall be made available to those entities.
(Added by Stats. 1991, Ch. 1213, Sec. 26.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 4 - Public Disclosure of Fiscal Obligations › Section 42140.

42140. (a) If a school district or county office of education, either individually or as a member of a joint powers agency, provides health and welfare benefits for employees upon their retirement, and those benefits will continue after the employees reach 65 years of age, the superintendent of the school district or county superintendent of schools, as appropriate, annually shall provide information to the governing board of the school district or the county board of education, as appropriate, regarding the estimated accrued but unfunded cost of those benefits. The estimate of cost shall be based upon an actuarial report that incorporates annual fiscal information and is obtained by the superintendent at least every three years. The actuarial report shall be performed by an actuary who is a member of the American Academy of Actuaries. If the school district or county office of education regularly contracts for an actuarial report for other fiscal matters, a separate actuarial report is not required, if the estimate of costs required by this subdivision is separately and clearly set forth in that report.
(b) The cost information required by subdivision (a) and a copy of the actuarial report on which the estimated costs are based shall be presented by the superintendent at a public meeting of the governing board. At that meeting, the governing board shall disclose, as a separate agenda item, whether or not it will reserve a sufficient amount of money in its budget to fund the present value of the health and welfare benefits of existing retirees or the future cost of employees who are eligible for benefits in the current fiscal year, or both.
(c) The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those benefits, and shall submit to the county superintendent of schools any budget revisions that may be necessary to account for that budget reserve.
(d) The county board of education annually shall certify to the Superintendent of Public Instruction the amount of money, if any, that has been reserved in the budget of the county office of education for the cost of those benefits.
(e) This section is inoperative on January 1, 2005.
(Amended by Stats. 2004, Ch. 895, Sec. 6. Effective January 1, 2005.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 4 - Public Disclosure of Fiscal Obligations › Section 42141.

42141. (a) If a school district or county office of education, either individually or as a member of a joint powers agency, is self-insured for workers’ compensation claims, the superintendent of the school district or county superintendent of schools, as appropriate, annually shall provide information to the governing board of the school district or the county board of education, as appropriate, regarding the estimated accrued but unfunded cost of those claims. The estimate of costs shall be based on an actuarial report that incorporates annual fiscal information and is obtained by the superintendent at least every three years. The actuarial report shall be performed by an actuary who is a member of the American Academy of Actuaries. If the school district or county office of education regularly contracts for an actuarial report for other fiscal matters, a separate actuarial report is not required, if the estimate of costs required by this subdivision is separately and clearly set forth in that report.
(b) The cost information required by subdivision (a) and a copy of the actuarial report on which the estimated costs are based shall be presented by the superintendent at a public meeting of the governing board. At that meeting, the governing board shall disclose, as a separate agenda item, whether or not it will reserve a sufficient amount of money in its budget to fund the present value of the accrued but unpaid workers’ compensation claims or if it is otherwise decreasing the amount in its workers’ compensation reserve fund.
(c) The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims, and shall submit to the county superintendent of schools any budget revisions that may be necessary to account for that budget reserve.
(d) The county board of education annually shall certify to the Superintendent of Public Instruction the amount of money, if any, that has been reserved in the budget of the county office of education for the cost of those claims.
(Amended by Stats. 1996, Ch. 1158, Sec. 10. Effective September 30, 1996.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 6 - Financial Statements of School Districts › ARTICLE 4 - Public Disclosure of Fiscal Obligations › Section 42142.

42142. Within 45 days of adopting a collective bargaining agreement, the superintendent of the school district shall forward to the county superintendent of schools any revisions to the school district’s current year budget that are necessary to fulfill the terms of that agreement. Any additional costs to the school district that may result from the terms of the collective bargaining agreement also shall be reflected in any interim fiscal reports or multiyear fiscal projections.
(Added by Stats. 1994, Ch. 650, Sec. 7. Effective January 1, 1995.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 7 - Local Taxation by School Districts › ARTICLE 2 - Apportionments and Revenue Control › Section 42238.021.

42238.021. Notwithstanding any other law, for the 2020–21 fiscal year, the adjustments required pursuant to paragraph (4) of subdivision (a) of Section 2574, subparagraph (B) of paragraph (1) of subdivision (c) of Section 2574, subdivision (b) of Section 2575.1, paragraph (2) of subdivision (d) of Section 42238.02, and subdivision (b) of Section 42287 shall instead be zero.
(Added by Stats. 2020, Ch. 24, Sec. 29. (SB 98) Effective June 29, 2020.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 7 - Local Taxation by School Districts › ARTICLE 2 - Apportionments and Revenue Control › Section 42238.022.

42238.022. Notwithstanding any other law, for the 2021–22 fiscal year, the adjustments required pursuant to paragraph (4) of subdivision (a) of Section 2574, subparagraph (B) of paragraph (1) of subdivision (c) of Section 2574, subdivision (b) of Section 2575.1, paragraph (2) of subdivision (d) of Section 42238.02, and subdivision (b) of Section 42287 shall be 2.7 percent and shall be calculated by first assuming the adjustment referenced in Section 42238.021 is 2.31 percent instead of zero.
(Added by Stats. 2021, Ch. 44, Sec. 27. (AB 130) Effective July 9, 2021.)