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Education Code - EDC - EDC § 41011
Education Code - EDC - EDC § 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 expenditures for salaries of classroom teachers employed by the district and expenditures for other purposes of the dist
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Education Code - EDC - EDC § 41011.1
Education Code - EDC - EDC § 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 expenditures related to actual payments of legal settlements, judgments, or special assessments by a joint pooling arrangement, as
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Education Code - EDC - EDC § 41012
Education Code - EDC - EDC § 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 Chapter 4 (commencing with Section 56600) of Part 30, the Superintendent of Public Instruction shall require the use of a uni
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Education Code - EDC - EDC § 41013
Education Code - EDC - EDC § 41013
For the purpose of achieving clarity and uniformity in the budgeting and reporting of school district expenditures by funds, whenever certain expenditures for the children’s center program, the development center for handicapped minors program, or any similar program, except the
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Education Code - EDC - EDC § 41014
Education Code - EDC - EDC § 41014
Excepting only as provided in Article 1 (commencing with Section 41000) and this article, all constitutional and statutory limitations on the purposes for which moneys derived from particular specified sources may be expended, and all statutory provisions relative to the establis
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Education Code - EDC - EDC § 41015
Education Code - EDC - EDC § 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 education or any surplus moneys not required for the immediate necessities of the district or county office of education, is
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Education Code - EDC - EDC § 41016
Education Code - EDC - EDC § 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 a state or national bank or trust company located within this state or with the Federal Reserve Bank of San Francisco or
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Education Code - EDC - EDC § 41017
Education Code - EDC - EDC § 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 jurisdiction to deposit in one or more bank accounts as clearing accounts any miscellaneous receipts, including receipts from the
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Education Code - EDC - EDC § 41018
Education Code - EDC - EDC § 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 bank accounts moneys received from the temporary rental of property acquired by a school district or county office of educ
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Education Code - EDC - EDC § 41019
Education Code - EDC - EDC § 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 41017 or 39892, or pursuant to any other provisions of law, may contract and pay for the expenses of transporting money to
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Education Code - EDC - EDC § 41020
Education Code - EDC - EDC § 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 use of public funds for the education of children in California by strengthening fiscal accountability at the school distri
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Education Code - EDC - EDC § 41020.1
Education Code - EDC - EDC § 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 superintendent of schools.
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Education Code - EDC - EDC § 41020.2
Education Code - EDC - EDC § 41020.2
(a) If a school district governing board has entered into a contract for an independent audit of its financial statements in accordance with Section 41020 and the audited financial statements have not been filed with the county superintendent of schools on or before the due date
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Education Code - EDC - EDC § 41020.3
Education Code - EDC - EDC § 41020.3
(a) By January 31 of each year, the governing body of each local educational agency shall review, at a public meeting, the annual audit of the local educational agency for the prior year, any audit exceptions identified in that audit, the recommendations or findings of any manage
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Education Code - EDC - EDC § 41020.5
Education Code - EDC - EDC § 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 subs
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Education Code - EDC - EDC § 41020.8
Education Code - EDC - EDC § 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 jurisdic
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Education Code - EDC - EDC § 41020.9
Education Code - EDC - EDC § 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 lo
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Education Code - EDC - EDC § 41021
Education Code - EDC - EDC § 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 sui
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Education Code - EDC - EDC § 41022
Education Code - EDC - EDC § 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 electi
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Education Code - EDC - EDC § 41023
Education Code - EDC - EDC § 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 ap
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Education Code - EDC - EDC § 41024
Education Code - EDC - EDC § 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 12.5 (commencing with Section 17070.10) of Part 10 of Division 1 of Title 1) shall annually report a detailed list of all ex
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Education Code - EDC - EDC § 41030
Education Code - EDC - EDC § 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.
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Education Code - EDC - EDC § 41031
Education Code - EDC - EDC § 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 te
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Education Code - EDC - EDC § 41032
Education Code - EDC - EDC § 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, be
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Education Code - EDC - EDC § 41033
Education Code - EDC - EDC § 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 536