PART 9. FINANCE [14000. - 14550.]

Part 9 enacted by Stats. 1976, Ch. 1010.

§§ 14000–14550 · 54 sections

1. CHAPTER 1. State School Fund §§ 14000–14058 · 33 sections

   1. ARTICLE 1. Sources, Conditions of Apportionments, Amounts of Support Per Average Daily Attendance §§ 14000–14022.5 · 14 sections

      • § 14000 It is the intent of the Legislature that the administration of the laws governing the financial support of the public school system in this state be conducted…
      • § 14002 (a) (1) Notwithstanding any other law, upon certification of the Superintendent pursuant to Sections 41330, 41332, and 41335, any amount necessary to meet the…
      • § 14002.05 Notwithstanding any other law, the following provisions govern transfers to Section A of the State School Fund: (a) State moneys appropriated in support of the…
      • § 14002.1 Notwithstanding any other law, for purposes of determining (a) the amounts to be certified pursuant to Sections 14002 and 14004, (b) allocations made pursuant…
      • § 14002.5 In making the computation prescribed by subdivision (b) of Section 14002, the Controller shall cumulatively increase the seventy-nine cents ($0.79) amount…
      • § 14003 (a) Commencing with the 2010–11 fiscal year, on March 28 of each fiscal year in which the percentage growth in per capita General Fund revenues exceeds the…
      • § 14004 In addition to all other funds appropriated and transferred to Section A of the State School Fund, the Controller shall annually transfer from the General Fund…
      • § 14004.5 (a) In addition to all other funds appropriated and transferred to Section A of the State School Fund, the Controller shall annually transfer from the General…
      • § 14005 (a) The amount to be transferred to Section A of the State School Fund under Section 14002 shall in each fiscal year be adjusted for errors of average daily…
      • § 14007 In addition to all other funds appropriated and transferred to Section A of the State School Fund, the Controller shall annually transfer from the General Fund…
      • § 14020.1 Instructional Improvement and Accountability The amount transferred to Section B of the State School Fund pursuant to Section 8.5 of Article XVI of the State…
      • § 14022 (a) For the purposes of Section 8 and Section 8.5 of Article XVI of the California Constitution, ’enrollment’ shall mean: (1) In community college districts,…
      • § 14022.3 (a) For purposes of calculating “increases in enrollment” pursuant to paragraph (2) or (3) of subdivision (b) of Section 8 of Article XVI of the California…
      • § 14022.5 (a) For purposes of Section 8.5 of Article XVI of the California Constitution, the term “enrollment” shall have the following meaning for school districts,…
   2. ARTICLE 2. Maintenance, Amount and Manner of Drawing Warrants §§ 14040–14044 · 12 sections

      • § 14040 The Controller shall keep a separate account of the State School Fund, and of the interest and income thereof, together with such money as is raised by special…
      • § 14041 (a) The Controller shall draw warrants on the State Treasury in favor of the county treasurer of each county in each month of each year in the amounts and…
      • § 14041.1 (a) Except as provided pursuant to subdivision (b), notwithstanding paragraphs (1) and (2) of subdivision (a) and subdivision (b) of Section 14041, for the…
      • § 14041.5 (a) Notwithstanding subdivision (a) of Section 14041, for the 2002–03 fiscal year to the 2013–14 fiscal year, inclusive, and for the 2019–20 to the 2020–21…
      • § 14041.6 (a) Notwithstanding subdivision (a) of Section 14041, or any other law, for the 2008–09 fiscal year, warrants for the principal apportionments for the month of…
      • § 14041.65 (a) Notwithstanding subdivision (a) of Section 14041.6, for the 2010–11 fiscal year only, warrants for the principal apportionments for the month of February…
      • § 14041.7 (a) Commencing with the 2010–11 fiscal year, up to one hundred million dollars ($100,000,000) of the amount of the warrants for the principal apportionments…
      • § 14041.75 (a) Notwithstanding Section 14041.7, for the 2011–12 fiscal year only, up to one hundred million dollars ($100,000,000) of the amount of the warrants for the…
      • § 14041.8 (a) (1) For the 2020–21 fiscal year only, up to one hundred million dollars ($100,000,000) of the amount of the warrants for the principal apportionments for…
      • § 14042 (a) If the Superintendent of Public Instruction or the chancellor does not certify to the Controller, on or before the 20th day of February, the amounts…
      • § 14043 All moneys received by the treasurer of any county from the apportionments of the State School Fund shall be immediately credited by the treasurer to the…
      • § 14044 (a) Upon determining that any semiannual report to the State Department of Education, as required under Section 628.2 of the Penal Code, has not been…
   3. ARTICLE 3. County School Service Funds—Computation of Allowances and Budgetary Requirements §§ 14050–14058 · 7 sections

      • § 14050 The county superintendent of schools shall on or before June 30 of each year submit a tentative budget and, on or before October 1 of each year, a final budget…
      • § 14052 The State Board of Education shall establish definitions for publications, and each county superintendent of schools, upon making any publication shall…
      • § 14054 The Superintendent of Public Instruction shall during each fiscal year allow to the county school service fund of each county from the State School Fund such…
      • § 14055 The Superintendent of Public Instruction shall allow at such times as needed to the county school service fund of each county eligible to receive reimbursement…
      • § 14056 The budget submitted pursuant to Section 14050 shall include an amount equal to that specified by law as the state’s contribution toward payment of the annual…
      • § 14057 The Superintendent of Public Instruction shall allow, in addition to all other allowances, to the county school service funds: (a) for all emergency schools…
      • § 14058 (a) For all adults with disabilities educated by the county superintendent of schools, for all secondary schools maintained in juvenile halls, juvenile homes,…
2. CHAPTER 2. Local Taxation by School Districts and Community College Districts §§ 14220–14401.1 · 9 sections

   1. ARTICLE 2. Taxes on School Districts Located in Two or More Counties §§ 14220–14226 · 7 sections

      • § 14220 When any school district or community college district is situated partly in two or more counties the assessor of each of the counties shall annually certify…
      • § 14221 The certificate of the assessor shall be made in the same manner and at the same time as is required for school districts or community college districts…
      • § 14222 The board of supervisors of each county, after receiving the certificate of the assessor, shall thereupon determine the rate of taxation necessary to be levied…
      • § 14223 The rate of taxation shall be sufficient to meet the proportion of taxes necessary to be raised in the county for the purpose of paying the principal and…
      • § 14224 The taxes shall be assessed, levied, and collected in the same manner and at the same time as county taxes are assessed, levied, and collected.
      • § 14225 The money received shall be deposited in the county treasury of the county whose superintendent of schools has jurisdiction over the school district or…
      • § 14226 The money deposited shall be placed in the school fund of the school district or community college district to be expended in the same manner as money of other…
   2. ARTICLE 3. Disputed Revenues of School Districts §§ 14240–14401.1 · 2 sections

      • § 14240 The county auditor may impound the disputed revenues of school district or community college district taxes, upon secured or unsecured property, levied and…
      • § 14401.1 Of the amounts appropriated in the items listed in paragraph (2) of subdivision (a) of Section 42605 that are contained in the annual Budget Act, payments…
3. CHAPTER 3. Financial and Compliance Audits §§ 14500–14509 · 11 sections

   • § 14500 It is the intent of the Legislature in enacting this chapter to promote accountability over public educational funding by establishing a new program to review…
   • § 14501 (a) As used in this chapter, “financial and compliance audit” shall be consistent with the definition provided in the generally accepted government auditing…
   • § 14502.1 (a) The Controller, in consultation with the Department of Finance and the department, shall develop a plan to review and report on financial and compliance…
   • § 14503 Financial and compliance audits shall be performed in accordance with the generally accepted government auditing standards promulgated by the United States…
   • § 14504 (a) (1) To determine the practicability and effectiveness of the audits and audit guide, the Controller shall, on an annual basis, review and monitor the audit…
   • § 14504.2 (a) The Controller may perform quality control reviews of audit working papers to determine whether audits are performed in conformity with Section 14503. The…
   • § 14505 (a) The governing board or body of a local educational agency shall include both of the following provisions in their contracts for audits: (1) A provision to…
   • § 14506 The Controller shall conduct any additional audits that are necessary to carry out the Controller’s duties and responsibilities pursuant to this code and the…
   • § 14507 The Controller shall report to the Superintendent on or before August 31 of each year in order to apprise the Superintendent of those local educational…
   • § 14508 Notwithstanding Section 10231.5 of the Government Code, the Controller shall submit a report, consistent with Section 9795 of the Government Code, to the…
   • § 14509 The funding appropriated in Item 6100-161-0001 of the annual Budget Act for mental health services shall be subject to existing state and federal audit…
4. CHAPTER 4. Retention of Local Obligations § 14550 · 1 section

   • § 14550 (a) Notwithstanding any other provision of law, a local education agency’s obligations pursuant to law may not be avoided through participation in a joint…