CHAPTER 6. Financial Statements of School Districts [42100. - 42142.]
Chapter 6 enacted by Stats. 1976, Ch. 1010.
§§ 42100–42142 · 30 sections
ARTICLE 1. Statements §§ 42100–42105 · 4 sections
- § 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,…
- § 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…
- § 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…
- § 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…
ARTICLE 2. Budget Requirements §§ 42122–42129 · 17 sections
- § 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…
- § 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…
- § 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…
- § 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…
- § 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…
- § 42127 (a) On or before July 1 of each year, the governing board of each school district shall accomplish the following: (1) Hold a public hearing conducted in…
- § 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…
- § 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…
- § 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…
- § 42127.3 (a) If the budget review committee established pursuant to Sections 42127.1 and 42127.2 recommends approval of the school district budget, the county…
- § 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…
- § 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…
- § 42127.6 (a) (1) A school district shall provide the county superintendent of schools with a copy of a study, report, evaluation, or audit that was commissioned by the…
- § 42127.8 (a) The governing board provided for in subdivision (b) shall establish a unit to be known as the County Office Fiscal Crisis and Management Assistance Team.…
- § 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…
- § 42128 (a) Except as provided in subdivision (c), a county superintendent of schools shall not make an apportionment of state, local, or county school moneys for the…
- § 42129 (a) School districts, county offices of education, and charter schools shall transmit to the Superintendent, on a timely basis, local control and…
ARTICLE 3. Financial Reports and Certifications §§ 42130–42134 · 6 sections
- § 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…
- § 42131 (a) (1) Pursuant to the reports required by Section 42130, the governing board of each school district shall certify, in writing, within 45 days after the…
- § 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…
- § 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…
- § 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…
- § 42134 The Superintendent of Public Instruction shall publish annually a multiyear projection of the revenues that will be available to school districts and county…
ARTICLE 4. Public Disclosure of Fiscal Obligations §§ 42140–42142 · 3 sections
- § 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…
- § 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…
- § 42142 Within 45 days of adopting a collective bargaining agreement, the superintendent of the school district shall forward to the county superintendent of schools…