ARTICLE 2. Accounting Regulations, Budget Controls and Audits
Article 2 enacted by Stats. 1976, Ch. 1010.
§§ 41010–41024 · 23 sections
- § 41010 The accounting system used to record the financial affairs of any school district shall be in accordance with the definitions, instructions, and procedures…
- § 41011 The accounting system used to record the financial affairs of any school district shall be designed to provide separate recording and clear distinction between…
- § 41011.1 (a) The accounting system used to record the financial affairs of any local educational agency shall be designed to provide a separate accounting of…
- § 41012 For purposes of determining allowances pursuant to Chapter 8 (commencing with Section 52200) of Part 28, and Chapter 3 (commencing with Section 56500) and…
- § 41013 For the purpose of achieving clarity and uniformity in the budgeting and reporting of school district expenditures by funds, whenever certain expenditures for…
- § 41014 Excepting only as provided in Article 1 (commencing with Section 41000) and this article, all constitutional and statutory limitations on the purposes for…
- § 41015 The governing board of any school district or any county office of education which has funds in a special reserve fund of the district or county office of…
- § 41016 The governing board of a school district which has made an investment pursuant to the authority of Section 41015 may deposit such security for safekeeping with…
- § 41017 The governing board of any school district or any county office of education may authorize any school district governed by it, or any school under its…
- § 41018 The governing board of any school district or any county office of education having an average daily attendance of 100,000 or more may deposit in one or more…
- § 41019 The governing board of any school district which maintains clearing accounts, cafeteria accounts, and other accounts in a bank or banks, pursuant to Section…
- § 41020 (a) It is the intent of the Legislature to encourage sound fiscal management practices among local educational agencies for the most efficient and effective…
- § 41020.1 Reports of audits previously filed with the county clerk pursuant to Section 41020 shall be disposed of by the county clerk or returned to the respective…
- § 41020.2 (a) (1) If the governing board of a school district or educational joint powers authority has entered into a contract for an independent audit of its financial…
- § 41020.3 (a) Within 45 days after the issuance of an audit report, the governing board or body of each local educational agency shall review, at a public meeting, the…
- § 41020.5 (a) (1) If the Controller determines by two consecutive quality control reviews pursuant to Section 14504.2, or if the Superintendent, a chartering authority,…
- § 41020.6 (a) Commencing with the 2027–28 fiscal year Guide for Annual Audits of K–12 Local Education Agencies and State Compliance Reporting, the Controller shall…
- § 41020.8 (a) Notwithstanding any other law, the auditor conducting an annual audit pursuant to Section 41020 shall, upon request, provide pertinent financial and…
- § 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…
- § 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…
- § 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…
- § 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…
- § 41024 (a) (1) Commencing April 1, 2017, a local educational agency that receives any funds pursuant to the Leroy F. Greene School Facilities Act of 1998 (Chapter…