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 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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 41031.

41031. Any gift or bequest of money which is to be invested pursuant to this article shall be placed in a district special fund in the county treasury, to be designated as a Foundation Fund. If the gift or bequest of money is required to be used for specific purposes according to the terms of the gift or bequest, the governing board shall place the money in a separate account in the Foundation Fund, and may by resolution designate the separate account by the name that it shall be known, including in its name the term “Foundation Account.”
(Amended by Stats. 2002, Ch. 1168, Sec. 12. Effective September 30, 2002.)
2023 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 41032.

41032. (a) The governing board of any school district may accept on behalf of, and in the name of, the district, gifts, donations, bequests, and devises that are made to the district or to or for the benefit of any school or college administered by the district. The gifts, donations, bequests, and devises may be made subject to conditions or restrictions that the governing board may prescribe.
(b) The money deposited in a separate account in the Foundation Fund shall be invested pursuant to this article or expended only for the purposes of the gift or bequest.
(c) If a gift of land has been accepted by the governing board of a school district upon condition or agreement that it be devoted to school purposes of the district, whether that condition or agreement is written or oral and whether the terms thereof are recited or referred to in any instrument executed in connection with the conveyance of the gift, and the board subsequently determines that the land cannot feasibly be utilized for any school purpose of the district, the board may cause it to be reconveyed to the donor without consideration to the district; provided that failure to do so shall not affect the rights of any bona fide purchaser or encumbrancer of the land.
(Amended by Stats. 2002, Ch. 1168, Sec. 13. Effective September 30, 2002.)
2023 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 41033.

41033. The governing board of a school district which has placed funds in the Foundation Fund is hereby authorized to invest all or any part of those funds as it deems wise and expedient as follows:
(a) In the securities, warrants, or instruments of indebtedness specified by Section 53601 of the Government Code.
(b) In corporate securities other than corporate shares, provided that the amount of investment under this subdivision shall not exceed 50 percent of the amount invested under subdivision (a).
Any security, warrant, or instrument of indebtedness purchased pursuant to this section may be sold and the proceeds reinvested in similar securities, warrants, or instruments, or placed in the Foundation Fund.
(Amended by Stats. 2002, Ch. 1168, Sec. 14. Effective September 30, 2002.)
2023 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 41034.

41034. The governing board of a school district may deposit such securities, warrants, or instruments purchased under Section 41033 for safekeeping pursuant to Section 41016.
(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 1 - State Financial Management and Control › ARTICLE 3 - Foundation Fund › Section 41035.

41035. The governing board of a school district that invests money of the Foundation Fund pursuant to this article shall appoint an advisory committee equal in number to the number of members of the governing board. The committee shall be composed of qualified electors of the district and may include members of the governing board. Members of the committee shall serve without compensation.
(Amended by Stats. 2002, Ch. 1168, Sec. 15. Effective September 30, 2002.)
2023 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 41036.

41036. The advisory committee shall advise the governing board as to the investments to be made pursuant to this article.
(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 1 - State Financial Management and Control › ARTICLE 3 - Foundation Fund › Section 41037.

41037. The governing board shall adopt rules and regulations to effectuate the purposes of this article, not inconsistent with law.
(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 1 - State Financial Management and Control › ARTICLE 3 - Foundation Fund › Section 41038.

41038. Except as may be otherwise provided in this article, other provisions of this chapter shall be applicable to the money placed in the Foundation Fund pursuant to this article.
(Amended by Stats. 2002, Ch. 1168, Sec. 16. Effective September 30, 2002.)
2023 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 4 - Miscellaneous Provisions › Section 41050.

41050. “County” or “counties” includes a city and county as specified in Section 92.
(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 1 - State Financial Management and Control › ARTICLE 4 - Miscellaneous Provisions › Section 41052.

41052. Whenever the assessed valuation of a school district is reduced as a result of the operation of Section 992 of the Revenue and Taxation Code, the school district shall receive replacement revenue from the state for the loss of revenue to the district.
A school district shall be eligible for replacement revenue when the assessed valuation exempted as the result of the operation of Section 992 of the Revenue and Taxation Code is 30 percent or more of the district’s assessed valuation in the 1970–1971 fiscal year. A school district shall be ineligible for replacement revenue when its assessed valuation has increased 250 percent or more over the 1970–1971 fiscal year assessed valuation.
(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 1 - State Financial Management and Control › ARTICLE 4 - Miscellaneous Provisions › Section 41053.

41053. Where a reference is made to “adults” in this division in the context of apportionments to school districts or county superintendents of schools, the reference shall be deemed to refer to persons 21 years of age or over notwithstanding any other provision of law.
Where a reference is made to “minors” in this division in the context of apportionments to school districts or county superintendents of schools, the reference shall be deemed to refer to persons under 21 years of age, notwithstanding Section 6500 of the Family Code or any other provision of law.
(Amended by Stats. 1994, Ch. 1269, Sec. 6.5. 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 1 - State Financial Management and Control › ARTICLE 4 - Miscellaneous Provisions › Section 41060.

41060. (a) The enactment of Article XIII A of the California Constitution by the voters of California at the June 6, 1978, primary election severely reduced the property taxing authority of local school districts. The California Legislature has replaced that local property taxing authority with state revenues derived from state taxing authority. It is the intent of the Legislature that local property tax revenues replaced by state funds are to continue to be considered local effort for purposes of federal grants pursuant to Public Law 81-874.
(b) For purposes of computing federal grants pursuant to Public Law 81-874 which requires a local tax effort or maintenance of effort, the fiscal year 1977–78 shall be used as a base year. The percentage of local effort for fiscal year 1977–78 shall be calculated as follows:
(1) The total amount of state and local funds earned by school districts, as determined by Article 2 (commencing with Section 42230) of Chapter 7 of Part 24 as it read prior to repeal by Chapter 282 of the Statutes of 1979 shall be divided into the amount of local tax receipts including tax relief subventions.
(2) The resultant percentage shall be used as the percent of local effort or contribution.
(Added by Stats. 1980, Ch. 1354, Sec. 37.45. Effective September 30, 1980.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 2 - Determination of Minimum Level of Education Funding › Section 41203.

41203. Any calculation of the monies to be applied by the state for the support of school districts and community college districts, pursuant to subdivision (b) of Section 8 of Article XVI of the California Constitution, shall be made as a single, aggregate calculation for the school districts serving kindergarten and grades 1 to 12, inclusive, for the community college districts, and for the direct elementary and secondary level instructional services provided by the State of California.
(Added by Stats. 1989, Ch. 82, Sec. 8. Effective June 30, 1989. See same-numbered section in the prevailing Chapter 2 added by Stats. 1989, Ch. 83.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 2 - Determination of Minimum Level of Education Funding › Section 41204.

41204. (a) It is the intent of the Legislature, pursuant to “The Classroom Instructional Improvement and Accountability Act,” that school districts, as defined in Section 41302.5, and community college districts, as constituted during 1986–87 fiscal year, annually receive a basic minimum portion of the revenues that were deposited to the General Fund in that year.
(b) In recognition of this intent, it is further the intent of the Legislature that both houses and the Governor be guided by the following:
(1) If the revenues of a tax that were deposited in the General Fund in the 1986–87 fiscal year are redirected to any local governmental entity, then the percentages of General Fund revenues required to be applied by the state for the support of school districts, community college districts, and state agencies providing direct elementary and secondary level instructional services shall be recalculated as if those revenues were not deposited in the General Fund in the 1986–87 fiscal year.
(2) If the allocated local proceeds of taxes, as defined by subdivisions (g) and (h) of Section 41202, received by a school district or community college district during the 1986–87 fiscal year, are redirected to other entities or statutorily or constitutionally reduced or eliminated, the additional General Fund support provided to replace the allocated local proceeds of taxes may not be counted as General Fund revenues required to be applied for the support of school districts, community college districts, and state agencies providing direct elementary and secondary level instructional services pursuant to paragraph (1) of subdivision (b) of Section 8 of Article XVI of the California Constitution, unless the percentage of General Fund revenues appropriated to school districts, community college districts, and state agencies providing direct elementary and secondary level instructional services in the 1986–87 fiscal year is adjusted to reflect the amount of General Fund support that would have been provided in the 1986–87 fiscal year had the allocated local proceeds of taxes been correspondingly reduced.
(c) No appropriation of funding to be allocated to school districts, as defined in Section 41302.5, or community college districts, for the support of any program or activity of either or both of those entities, that is not an ordinary or historical responsibility of one or both of those entities shall be credited toward the state’s funding obligation under subdivision (b) of Section 8 of Article XVI of the California Constitution.
(Added by Stats. 1989, Ch. 82, Sec. 8. Effective June 30, 1989. See same-numbered section in the prevailing Chapter 2 added by Stats. 1989, Ch. 83.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 2 - Determination of Minimum Level of Education Funding › Section 41207.

41207. This chapter shall remain in effect only until July 1, 1990, and as of that date is repealed, unless Senate Constitutional Amendment No. 1 is ratified by the voters at the statewide election to be held on June 5, 1990.
(Added by Stats. 1989, Ch. 82, Sec. 8. Effective June 30, 1989. See same-numbered section in the prevailing Chapter 2 added by Stats. 1989, Ch. 83. Note: Repeal condition failed; SCA 1 was adopted June 5, 1990, as Prop. 111.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 1 - Appropriations, Sources, Conditions, Amounts of Support per Average Daily Attendance › Section 41300.

41300. Commencing with July 1, 1980, the amount transferred to Section A of the State School Fund pursuant to subdivision (a) of Section 14002 shall be expended for basic aid, equalization aid, allowances for adults, and allowances to the county school tuition funds to be apportioned on account of average daily attendance.
(Amended by Stats. 1979, Ch. 282.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 1 - Appropriations, Sources, Conditions, Amounts of Support per Average Daily Attendance › Section 41300.1.

41300.1. Instructional Improvement and Accountability.
The amount transferred to Section A of the State School Fund pursuant to Section 8.5 of Article XVI of the State Constitution shall to the maximum extent feasible be expended or encumbered during the fiscal year received and solely for the purpose of instructional improvement and accountability.
(a) For the purpose of this section, “instructional improvement and accountability” shall mean expenditures for instructional activities for school sites which directly benefit the instruction of students, and shall be limited to expenditures for the following:
(1) Lower pupil-teacher ratios until a ratio is attained of not more than 20 students per teacher providing direct instruction in any class, and until a goal is attained of total teacher loads of less than 100 total students per teacher in all secondary school classes in academic subjects as defined by the Superintendent of Public Instruction.
(2) Instructional supplies, instructional equipment, instructional materials and support services necessary to improve school conditions.
(3) Direct student services needed to ensure that each student makes academic progress necessary to be promoted to the next appropriate grade level.
(4) Staff development which improves services to students or increases the quality and effectiveness of instructional staff, designed and implemented by classroom teachers and other participating school district personnel, including the school principal, with the aid of outside personnel as necessary. Classroom teachers shall comprise the majority of any group designated to design such staff development programs for instructional personnel.
(5) Compensation of teachers.
(b) Funds transferred to each school district, pursuant to this section shall be deposited in a separate account and shall be maintained and appropriated separately from funds from all other sources. Funds appropriated pursuant to this section shall supplement other resources of each school district and shall not supplant any other funds.
(Added November 8, 1988, by initiative Proposition 98, Sec. 9.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 1 - Appropriations, Sources, Conditions, Amounts of Support per Average Daily Attendance › Section 41302.5.

41302.5. For the purposes of Section 8 and Section 8.5 of Article XVI of the California Constitution, “school districts” shall include county boards of education, county superintendents of schools, and direct elementary and secondary level instructional services provided by the state, including the Diagnostic Schools for Neurologically Handicapped Children as established pursuant to Article 1 (commencing with Section 59200) of Chapter 3 of Part 32.
(Amended by Stats. 1992, Ch. 703, Sec. 5. Effective September 15, 1992. Note: This section was added on Nov. 8, 1988, by initiative Prop. 98.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 1 - Appropriations, Sources, Conditions, Amounts of Support per Average Daily Attendance › Section 41303.

41303. The Superintendent shall report to the Controller, on or before the 20th day of October of each year, the total average daily attendance during the preceding fiscal year credited to all kindergarten, including average daily attendance for transitional kindergarten, elementary, high school, and adult schools in the state and to county school tuition funds.
(Amended by Stats. 2013, Ch. 47, Sec. 23. (AB 97) Effective July 1, 2013.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 1 - Appropriations, Sources, Conditions, Amounts of Support per Average Daily Attendance › Section 41305.

41305. The amounts provided under Section 41304 for any fiscal year shall be limited to the amounts appropriated in the annual Budget Act for the purposes of that section, and shall not exceed an amount equal to the sum of the moneys credited to the Driver Training Penalty Assessment Fund in the State Treasury during the preceding fiscal year and the amount by which the deposits in the Driver Training Penalty Assessment Fund on or after September 15, 1961, have exceeded the amounts required to reimburse the General Fund on account of transfers made after that date.
(Amended by Stats. 1994, Ch. 146, Sec. 28. 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 3 - State School Fund › ARTICLE 1 - Appropriations, Sources, Conditions, Amounts of Support per Average Daily Attendance › Section 41306.

41306. The Superintendent of Public Instruction shall also allow as otherwise provided in Section 41304 for the driver training instruction necessary to be safely tested for a driver’s license at the Department of Motor Vehicles, those physically handicapped pupils, pupils with intellectual disabilities who come within the provisions of former Section 56501, as amended by Chapter 1247 of the Statutes of 1977, and educationally handicapped pupils who are in attendance in a public secondary school in California that offers qualified instruction, and who may qualify for a driver’s license, or other license, issued by the Department of Motor Vehicles, a total allowance not to exceed two hundred ninety dollars ($290) including the reimbursement provisions set forth in Section 41900 to each school district and county superintendent of schools. All driver training for pupils herein described shall be provided by qualified teachers, as defined by Sections 41906 and 41907. This section may not be applied if reimbursement allowable under Sections 41900 to 41912, inclusive, is sufficient to meet the total cost of instruction as herein described.
It is the intent of the Legislature that driver training instruction be provided to pupils as a part of the high school curriculum, and the Legislature finds and declares that exceptional children are entitled to the benefit of that instruction so far as their individual capabilities permit, understanding that those pupils herein described often require individualized and amplified driver training instruction in order to succeed in becoming safe operators of motor vehicles. Since without a means of self-transportation much of the overall program of education and rehabilitation provided for by the Legislature would be of little avail to the person without the mobility required to become a productive and well-adjusted member of society, the Legislature further declares that it is incumbent upon the state to share in the cost of providing a most needed and desirable program of driver training instruction for these exceptional children.
(Amended by Stats. 2012, Ch. 457, Sec. 10. (SB 1381) Effective January 1, 2013.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 1 - Appropriations, Sources, Conditions, Amounts of Support per Average Daily Attendance › Section 41307.

41307. In addition there shall be provided such amount as the Superintendent of Public Instruction shall certify as necessary to provide the allowances to school districts during each fiscal year under the provisions of Sections 41932 to 41936, inclusive. Such amount is hereby appropriated from the Investment Fund in the State Treasury and shall be transferred therefrom to the State School Fund by the State Controller each fiscal year.
(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 3 - State School Fund › ARTICLE 1 - Appropriations, Sources, Conditions, Amounts of Support per Average Daily Attendance › Section 41308.

41308. Each pregnant pupil enrolled in any program for physically handicapped pupils maintained by a county superintendent of schools, whose only condition for being enrolled in such a program is her pregnancy, shall be allowed to enroll in automobile driver training provided by the school district of residence; however, the school district shall receive, for the driver training instruction of the pupil, only the driver training allowances authorized by Section 41900 and shall not receive, for the driver training instruction of the pupil, driver training allowances authorized by Section 41306.
(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 3 - State School Fund › ARTICLE 1 - Appropriations, Sources, Conditions, Amounts of Support per Average Daily Attendance › Section 41311.

41311. It is the intent of the Legislature that the Child Nutrition Program shall provide permanent financial assistance to eligible school districts, county superintendents of schools, local agencies, private schools, parochial schools, and child development programs, for implementing the school meal program. That financial assistance shall be used to reimburse the cafeteria account of school districts, county superintendents of schools, local agencies, private schools, parochial schools, and child development programs, based upon the number of qualifying meals served to students.
(Amended by Stats. 1985, Ch. 1546, Sec. 1.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 2 - Emergency Apportionments › Section 41320.

41320. As a condition to any emergency apportionment to be made pursuant to Section 41320.2, the following requirements shall be met:
(a) The school district requesting the apportionment shall submit to the county superintendent of schools having jurisdiction over the school district a report issued by an independent auditor approved by the county superintendent of schools on the financial conditions and budgetary controls of the school district, a written management review conducted by a qualified management consultant approved by the county superintendent of schools, and a fiscal plan adopted by the governing board to resolve the financial problems of the school district.
(b) The county superintendent of schools shall review, and provide written comment on, the independent auditor’s report, the management review, and the school district plan. That written comment shall include the county superintendent’s approval or disapproval of the school district plan. In the event the county superintendent disapproves the plan, the governing board shall revise the school district plan to respond to the concerns expressed by the county superintendent.
(c) Upon his or her approval of the school district plan, the county superintendent of schools shall submit copies of the report, review, plan, and written comments specified in subdivision (b) to the Superintendent, the Joint Legislative Audit Committee, the Joint Legislative Budget Committee, the Director of Finance, the president of the state board or his or her designee, and the Controller.
(d) The school district receiving the apportionment shall be eligible for assistance from the California Collaborative for Educational Excellence pursuant to Section 52074.
(e) The county superintendent of schools, with the concurrence of the Superintendent, shall certify to the Director of Finance that the action taken to correct the financial problems of the school district is realistic and will result in placing the school district on a sound financial basis.
(f) The school district shall develop a schedule to repay the emergency loan, including any lease financing pursuant to Article 2.7 (commencing with Section 41329.50), and submit it to the county superintendent of schools. The county superintendent of schools shall review and comment on the repayment schedule and submit it to the Superintendent for approval or disapproval. Upon the approval of the repayment schedule, and of the other reports, reviews, plans, and the appointment of the trustee required by this article, the Superintendent shall request the Controller to disburse the proceeds of the emergency loan to the school district.
(g) The school district requesting the apportionment shall reimburse the county superintendent of schools for the costs incurred by the superintendent pursuant to this section.
(Amended by Stats. 2018, Ch. 426, Sec. 6. (AB 1840) Effective September 17, 2018.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 2 - Emergency Apportionments › Section 41320.2.

41320.2. (a) The governing board of a school district that determines during a fiscal year that its revenues are less than the amount necessary to meet its current year expenditure obligations may request an emergency apportionment through the Superintendent of Public Instruction subject to the requirements and repayment provisions of this article and Article 2.7 (commencing with Section 41329.50).
(b) It is not the intent of the Legislature that this section authorize emergency loans to school districts for the purpose of meeting cashflow requirements pending the receipt of local taxes and other funds.
(c) It is the intent of the Legislature that emergency apportionments, as described in this section, not occur, unless funds have been specifically appropriated therefor by the Legislature.
(Amended by Stats. 2004, Ch. 263, Sec. 3. Effective August 23, 2004.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 2 - Emergency Apportionments › Section 41321.

41321. (a) On or before October 31 of the year following receipt of an emergency apportionment, and each year thereafter, until the emergency apportionment, including interest, is repaid, the governing board of the school district shall prepare a report on the financial condition of the school district. The report shall include, but not necessarily be limited to, all of the following information:
(1) Specific actions taken to reduce expenditures or increase income, and the cost savings and increased income resulting from those actions.
(2) A copy of the adopted budget for the current fiscal year.
(3) Reserves for economic uncertainties.
(4) Status of employee contracts.
(5) Obstacles to the implementation of the adopted recovery plan.
(b) The school district shall submit the report to the trustee for review. Upon the trustee’s approval of the report, the school district shall transmit copies to the county superintendent of schools, the Superintendent, the president of the state board or his or her designee, and the Controller.
(Amended by Stats. 2018, Ch. 426, Sec. 8. (AB 1840) Effective September 17, 2018.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 2 - Emergency Apportionments › Section 41322.

41322. (a) If a trustee has been appointed over a school district pursuant to Section 41320.1, the trustee may stay or rescind the actions of the personnel commission of the school district if a personnel commission exists.
(b) If an administrator has been appointed over a school district pursuant to Section 41326, the administrator shall suspend the actions of the personnel commission of the school district if a personnel commission exists.
(Added by Stats. 1993, Ch. 924, Sec. 7. Effective January 1, 1994.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 2.5 - Conditions on Emergency Apportionments › Section 41325.

41325. (a) The Legislature finds and declares that when a school district becomes insolvent and requires an emergency apportionment from the state in the amount designated in this article, it is necessary that the county superintendent of schools, under the supervision of the Superintendent, assume control of the school district in order to ensure the school district’s return to fiscal solvency.
(b) It is the intent of the Legislature that an administrator, appointed pursuant to Section 41326, do all of the following:
(1) Implement substantial changes in the school district’s fiscal policies and practices, including, if necessary, the filing of a petition under Chapter 9 of the federal Bankruptcy Code for the adjustment of indebtedness.
(2) Revise the school district’s educational program to reflect realistic income projections, in response to the dramatic effect of the changes in fiscal policies and practices upon educational program quality and the potential for the success of all pupils.
(3) Encourage all members of the school community to accept a fair share of the burden of the school district’s fiscal recovery.
(4) Consult, for the purposes described in this subdivision, with the school district governing board, the exclusive representatives of the employees of the school district, parents, and the community.
(5) Consult with and seek recommendations from the county superintendent of schools and the Superintendent for the purposes described in this subdivision.
(c) For purposes of this article, the county superintendent of schools, the Superintendent, and the president of the state board or his or her designee may also appoint a trustee with the powers and responsibilities of an administrator, as set forth in this article.
(Amended by Stats. 2018, Ch. 426, Sec. 9. (AB 1840) Effective September 17, 2018.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 2.5 - Conditions on Emergency Apportionments › Section 41326.1.

41326.1. Within 30 days of assuming authority, an administrator who has control over a school district pursuant to Section 41326 shall discuss options for resolving the fiscal problems of the district with all of the following groups and shall consider, on a monthly basis, or more frequently if so desired by the administrator, information from one or more of the following groups:
(a) The governing board of the school district.
(b) Any advisory council of the school district.
(c) Any parent-teacher organization of the school district.
(d) Representatives from the community in which the school district is located.
(e) The district administrative team.
(f) The County Office Fiscal Crisis and Management Assistance Team.
(g) Representatives of employee bargaining units.
(h) The county superintendent of schools.
(Amended by Stats. 2005, Ch. 22, Sec. 36. Effective January 1, 2006.)
2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 3 - State School Fund › ARTICLE 2.5 - Conditions on Emergency Apportionments › Section 41327.

41327. (a) In accordance with timelines, instructions, and a format established by the county superintendent of schools, with concurrence from the Superintendent, the administrator appointed pursuant to subdivision (b) of Section 41326 shall prepare or obtain the following reports and plans:
(1) A management review and recovery plan.
(2) A multiyear financial recovery plan. The multiyear financial recovery plan shall include a plan, to be submitted annually on or before July 1, to repay to the state any and all loans owed by the school district.
(3) During the period of service by the administrator appointed pursuant to subdivision (b) of Section 41326, an annual report on the financial condition of the school district, including, but not necessarily limited to, all of the following information:
(A) Specific actions taken to reduce school district expenditures or increase income to the school district, and the amount of the resulting cost savings and increases in income.
(B) A copy of the adopted school district budget for the current fiscal year.
(C) The amount of the school district budgetary reserve.
(D) The status of employee contracts.
(E) Any obstacles to the implementation of the recovery plans described in paragraphs (1) and (2).
(b) Each of the reports or plans required under this section, or under any other law that requires the school district to prepare reports or plans, shall be submitted to the county superintendent of schools for approval, with concurrence from the Superintendent. The county superintendent of schools may accept and approve, for the purposes of this section, any reports or plans that were prepared by or for the school district prior to the school district’s acceptance of a loan as described in subdivision (a) of Section 41326.
(c) With the approval of the county superintendent of schools, the administrator appointed pursuant to subdivision (b) of Section 41326 may enter into agreements on behalf of the school district and, subject to any contractual obligation of the school district, change any existing school district rules, regulations, policies, or practices as necessary for the effective implementation of the recovery plans referred to in subdivision (a).
(d) The County Office Financial Crisis and Management Assistance Team shall do an annual review of the progress made with regard to the recovery plans required by subdivision (a), and submit that review to the county superintendent, the Superintendent, and the president of the state board or his or her designee.
(Amended by Stats. 2018, Ch. 426, Sec. 11. (AB 1840) Effective September 17, 2018.)