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 42103.

42103. (a) The governing board of each school district shall hold a public hearing on the proposed budget in a school district facility, or some other place conveniently accessible to the residents of the school district. The public hearing shall be held any day on or before the date specified for this purpose in subdivision (a) of, or paragraph (3) of subdivision (d) of, Section 42127, but not less than three working days following availability of the proposed budget for public inspection. At the hearing, any resident in the school district may appear and object to the proposed budget or any item in the budget.
(b) The public hearing required by this section may be concluded on the proposed budget when there are no requests for further hearing on file, and shall be concluded no later than the date specified for this purpose in subdivision (a) of, or paragraph (3) of subdivision (d) of, Section 42127. The budget shall not be finally adopted by the governing board of the school district until after the public hearing has been held.
(c) The proposed budget shall show expenditures, cash balances, and all revenues, as required to be tabulated pursuant to Sections 42122 and 42123, and also shall include an estimate of those figures, unaudited, for the preceding fiscal year. In addition, any tax statement submitted by the governing board of the school district pursuant to subdivision (a) of Section 42127, any school district tax requirement computed pursuant to subdivision (b) of Section 42127 for the school year to which the proposed budget is intended to apply, and any recommendations made by the county superintendent of schools pursuant to subdivision (d) of Section 42127 shall be made available by the school district for public inspection in a facility of the school district or in some other place conveniently accessible to residents of the school district.
(d) (1) (A) Notification of the dates and location or locations at which the proposed budget may be inspected by the public, and the date, time, and location of the public hearing on the proposed budget, shall be posted prominently on the homepage of the internet website of the school district at least three days before the availability of the proposed budget for public inspection.
(B) The posting of the dates and locations pursuant to subparagraph (A) shall occur no earlier than 45 days before the final date for the hearing as specified in subdivision (a) of, or paragraph (3) of subdivision (d) of, Section 42127, but not less than 10 days before the date set for hearing.
(2) The notice described in paragraph (1) may also be published by the school district, or the county superintendent of schools on behalf of the school district, in a newspaper of general circulation in the school district or in any newspaper of general circulation in the county.
(3) Each county superintendent of schools shall verify that the posting requirement described in paragraph (1) is met for all school districts in their jurisdiction.
(e) This section shall become operative on January 1, 2027.
(Repealed (in Sec. 1) and added by Stats. 2023, Ch. 811, Sec. 2. (AB 721) Effective January 1, 2024. Operative January 1, 2027, by its own provisions.)