text:
With the approval of the Superintendent of Public Instruction, the governing board of a unified school district, or district with over 10,000 average daily attendance, may cause to be drawn all warrants on the county treasurer against all the funds, except debt service, of the district in the county treasury in the payment of the expenses of the district. The warrants shall be issued by a person designated as the district auditor or district disbursing officer for the school district on the county treasurer in favor of the persons entitled thereto in payment of all claims chargeable against the district which have been legally examined, allowed, and ordered paid by the governing board. The district auditor shall issue warrants on the county treasurer for all debts and demands against the district when the amounts are fixed by law. The form of the warrant shall be as prescribed by the governing board and approved by the county auditor or county treasurer having jurisdiction.

Notwithstanding Section 42631, the cost of printing the warrants shall be borne by the district.

No county officer shall be responsible for producing reports, statements, and other data relating to or based on these payments of the expenses of the districts. Those districts issuing warrants as provided by this section shall provide the county superintendent of schools, in the form prescribed by him or her, with the data necessary to make retirement reports and other reports required of him or her by law. All warrants, vouchers, and supporting documents shall be kept by the school districts that draw their own warrants.

Notwithstanding Section 27005 of the Government Code, or any other section requiring orders for warrants or warrants to be signed by the county superintendent of schools or the county auditor, or both, the county treasurer shall pay the warrant, if money is available.

Notwithstanding Section 41000, except for assessing and tax collecting, the county auditor and the county treasurer may charge those districts that draw their own warrants for the cost of all fiscal services.

The person authorized by the governing board of the district to issue warrants pursuant to this section shall execute an official bond in an amount fixed by the governing board conditioned upon the faithful performance of his or her duties under this section. A county superintendent of schools or a county auditor shall not be liable under the terms of their bonds or otherwise for any warrant issued pursuant to this section. It is not intended that this provision shall be applied so as to impair the obligation of any contract in the bond of the officer in effect on the effective date of this section.

A listing of the warrants issued under this section by each school district shall be forwarded to the county auditor having jurisdiction, upon his or her request, and to the county superintendent of schools having jurisdiction over the district on the same day warrants are issued. The listing, which may be magnetic tape, punched cards, or in other form, shall report, among other things, the warrant number, date of the warrant, amount of the warrant, the name of the payee, and the fund on which the warrant is drawn.

The form and content of the warrant listing shall be as prescribed by the governing board and approved by the county auditor having jurisdiction.

Each unified school district or district with over 10,000 average daily attendance that issues warrants pursuant to this section shall furnish monthly to the county superintendent of schools and the county auditor of the county of jurisdiction, upon his or her request, a statement showing for the current fiscal year to date, for each required expenditure classification, the amount budgeted, actual expenditures, encumbrances and unencumbered balances.

In order to obtain the approval of the Superintendent of Public Instruction, a unified school district, or district with over 10,000 average daily attendance, shall file a written application with the county superintendent of schools of jurisdiction. Upon receipt of an application from the district, the county superintendent of schools shall cause a survey to be made of the district’s accounting controls by an independent certified public accountant or public accountant in accordance with standards prescribed by the Controller. The certified public accountant or public accountant shall report his or her findings and recommendations to the county superintendent, county auditor, and to the applicant district.

The county superintendent shall forward the district’s application, together with his or her other recommendations and the recommendations of the county auditor and a report of the survey, to the Superintendent of Public Instruction for approval or disapproval of the application. The Superintendent of Public Instruction shall approve the application only if he or she finds that the accounting controls of the district are adequate. If the Superintendent of Public Instruction determines that these controls are inadequate, he or she shall disapprove the application.

The county superintendent of schools shall be reimbursed for all costs incident to the accounting controls survey made pursuant to the district’s application from the district’s funds.

When approved by the Superintendent of Public Instruction, the issuance of warrants pursuant to this section shall be effective at the beginning of the fiscal year if the approval had been made prior to the preceding first day in January. If the issuance of warrants has been disapproved, the Superintendent of Public Instruction and the county superintendent of schools shall state the specific steps that must be taken by the school district in order to receive approval. If at any time the county superintendent of schools determines that the accounting controls of the district have become inadequate, he or she may recommend to the Superintendent of Public Instruction that the approval be revoked, to be effective on the first day of the following fiscal year.

history: (History: Amended by Stats. 1995, Ch. 530, Sec. 16. Effective January 1, 1996.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


kind: section

code: EDC

text: The provisions of Article 3 (commencing with Section 29850) of Chapter 5 of Division 3 of Title 3 of the Government Code shall be applicable to any unified school district, or district with over 10,000 average daily attendance authorized to issue warrants pursuant to Section 42647; except that whenever any reference is made in said Article 3 to (1) the county auditor, or (2) the general fund of the county, such reference shall be deemed, for purposes of this section, to be to (1) the person authorized to issue warrants pursuant to Section 42647, and (2) the general fund of the school district, respectively.

history: (History: Enacted by Stats. 1976, Ch. 1010.)

division: 3. LOCAL ADMINISTRATION

part: 24. SCHOOL FINANCE

title: 2. ELEMENTARY AND SECONDARY EDUCATION

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 9. School District Funds—Expenditures and Appropriations > 4. General Provisions—Orders, Requisitions and Warrants


text:
In a county in which the board of supervisors has transferred educational functions to the county board of education pursuant to Section 1080, and a single budget has been authorized for the purposes of the county school service fund, county board of education, county committee on school district organization, and the office of the county superintendent of schools pursuant to Sections 1620 to 1625, inclusive, the duties of the county auditor specified in this article shall be performed by the county superintendent of schools.

A listing of all warrants approved and allowed by the county superintendent of schools pursuant to this section shall be forwarded to the county auditor on the same day the warrants are forwarded to the school district or the payee. The form of the warrant and the form and content of the warrant listing shall be as prescribed by the county auditor.

Notwithstanding Section 27005 of the Government Code, or any other section requiring orders for warrants or warrants to be signed by the county auditor, the county treasurer in counties subject to this section shall pay warrants which are signed by the county superintendent of schools, and the county auditor shall not be liable under his bond or otherwise for a warrant issued pursuant to this section.

This section shall apply only in those counties in which the county board of supervisors has adopted its provisions by resolution.

history: (History: Added by renumbering Section 42649 (as added by Stats. 1977, Ch. 533) by Stats. 1981, Ch. 714, Sec. 90.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

chapter: 9. School District Funds—Expenditures and Appropriations

article: 4. General Provisions—Orders, Requisitions and Warrants


text:
With the approval of the county superintendent of schools, the governing board of a school district may cause warrants to be drawn on the county treasury against designated funds, except debt service, of the district in the county treasury in the payment of expenses of the district. The warrants for salary and other types of claims designated by the county superintendent shall be issued by a person designated as the district disbursing officer for the school district on the county treasury in favor of the persons entitled thereto in payment of all claims in designated categories chargeable against the district which have been legally examined, allowed, and ordered paid by the governing board. The district disbursing officer shall issue warrants, using procedures prescribed by the county auditor, on the county treasury for all debts and demands, within categories designated by the county superintendent, against the district when amounts are legally approved. The form of the warrant shall be prescribed by, and approved by, the county auditor or county treasurer having jurisdiction.

The cost of printing warrants may be charged to the district. Notwithstanding Section 41000, except for assessing and tax collecting, the county auditor and county treasurer may charge those districts that draw their own warrants for the cost of all fiscal services.

Notwithstanding Section 27005 of the Government Code, or any other provision of law requiring orders for warrants or warrants to be signed by the county superintendent of schools or the county auditor, or both, the county superintendent and county auditor may prescribe alternative procedures for districts to issue warrants. The district disbursing officer shall not be considered a deputy county superintendent of schools or a deputy county auditor. The county treasurer shall pay the warrant in the designated category, if district funds are available.

County officers shall not be responsible for providing reports, statements, or other data relating to, or based on, the designated payments of expenses of the district. Those districts issuing warrants, as provided by this section, shall provide the county superintendent of schools, in the form prescribed by him, with the data necessary to make retirement reports and other reports required of him by law. All warrants, vouchers, and supporting documents shall be kept by school districts that draw their own warrants in those designated categories.

The county superintendent shall provide for a periodic review of the districts’ financial transactions and internal control pursuant to Section 1241.5.

County superintendents of schools may provide fiscal, budgetary, and data-processing services through contractual agreements to school districts that have been determined to be fiscally accountable under the provisions of this section.

The person authorized by the governing board of the district to issue warrants, pursuant to this section, shall execute an official bond in an amount fixed by the governing board conditioned upon the faithful performance of his duties under this section. A county superintendent or county auditor shall not be liable under the terms of their bonds or otherwise for any warrant issued pursuant to this section. This section shall not be construed as impairing the obligation of any contract in the bond of such officer in effect on January 1, 1977.

A listing of the warrants issued under this section by each school district shall be forwarded to the county auditor having jurisdiction, upon his request, and to the county superintendent of schools having jurisdiction over the district on the same day warrants are issued. The listing, which may be on magnetic tape, punched cards, or in other form, shall report, among other things, the warrant number, date of the warrant, amount of the warrant, the name of the payee, and the fund on which drawn. The form and content of the warrant listing shall be as prescribed by the county auditor or county superintendent and approved by the county auditor or county superintendent having jurisdiction.

Each district which issues warrants pursuant to this section shall furnish monthly to the county superintendent of schools and the county auditor of the county of jurisdiction, upon his request, a statement showing for the current fiscal year to date, for each required expenditure classification, the amount budgeted, actual expenditures, encumbrances and unencumbered balances.

In order to obtain the approval of the county superintendent of schools and county auditor for fiscally accountable status, the governing board of a school district shall file a written application with the county superintendent of schools and county auditor having jurisdiction on forms which the county superintendent shall prescribe. Upon receipt of an application from the district, the county superintendent shall cause an audit to be made of the district’s management and accounting controls, in accordance with standards prescribed by him, by an independent certified public accountant or public accountant approved by the county superintendent, who shall report his findings and recommendations to the county superintendent and to the applicant district. The audit report may include Department of Finance guidelines and other assessments of fiscal management as required by the county superintendent or the audit may be the report of the annual district audit pursuant to Section 41020 if that is acceptable to the county superintendent of schools. The cost of the audit required in support of a district’s application for fiscal accountability shall be borne by the applicant district.

The county superintendent and county auditor shall review the district’s application and report of financial management and control and may approve the application if they find the management and accounting controls of the district to be adequate. If the county superintendent and county auditor determine that such management and accounting controls are inadequate, they shall disapprove the application.

A district that applies for fiscal accountability status shall file its written application with the county superintendent of schools on or before September 1. The required audit of financial management and accounting controls shall be filed on or before January 1. When a district’s application for fiscal accountability status has been approved by the county superintendent of schools and county auditor, the issuance of warrants by the district pursuant to this section shall be effective at the beginning of a fiscal year, provided that approval had been made prior to the preceding first day in March. If disapproved, the county superintendent of schools shall state the specific steps which must be taken by the applicant school district to receive approval and these changes shall be certified as completed by an independent certified public accountant or public accountant before the county superintendent shall approve the application. If at any time the county superintendent of schools or the county auditor determines that the financial management or accounting controls of the district have become inadequate, either such officer may revoke approval for fiscal accountability status effective immediately.

history: (History: Amended by Stats. 2001, Ch. 734, Sec. 23. Effective October 11, 2001.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) The governing board of a school district may authorize a bank, savings and loan association, or credit union in which school district deferred compensation funds are invested pursuant to Section 53609 of the Government Code, to disburse benefits to eligible school district employees or retired employees, or their beneficiaries, provided the following conditions are met:

(1) No payment shall be made to any person by the bank, savings and loan association, or credit union unless authorized in writing by the school district.

(2) Written authorization from a school district to a bank, savings and loan association, or credit union to make a payment shall include the name of each person to receive payment and the amount each person is to receive.

(3) The written authorization shall be signed by a majority of the members of the governing board of the district or by a person or persons authorized by the governing board to sign the authorization, so long as such person or persons is an officer or an employee of the district.

(b) The bank, savings and loan association, or credit union authorized to disburse funds pursuant to this section shall be considered an agent of the school district for the purposes of this section.

history: (History: Added by Stats. 1981, Ch. 92, Sec. 3.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) The approval of a school district to draw all warrants on the county treasury pursuant to Section 42647 may be revoked or suspended by the Superintendent of Public Instruction for any school district that has a qualified or negative certification pursuant to Section 42131.

(b) The approval of a school district to draw warrants on the county treasury pursuant to Section 42650 may be revoked or suspended by the county superintendent of schools for any school district that has a qualified or negative certification pursuant to Section 42131.

history: (History: Added by Stats. 1993, Ch. 924, Sec. 16. Effective January 1, 1994.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: Any warrant drawn on the funds of a district retirement system and issued to the claimant thereof but not presented for payment to the county treasurer within two years after it was issued is void and the proceeds of such warrants shall revert to and become a part of the contributions of the district and shall be applied to reduce the cost to the taxpayers of the district maintaining the retirement system. The county auditor shall each month inform the county superintendent of schools of warrants which have become void during the preceding month, and the county superintendent of schools shall transmit such information to the governing board of the school district.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 5. Void Warrants

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 9. School District Funds—Expenditures and Appropriations > 5. Void Warrants


text: The county superintendent of schools shall keep a record of all orders, or warrants which have become void.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 5. Void Warrants


text: When any order against the funds of a school district is presented to the county superintendent of schools, and the order constitutes a valid claim against the funds of the district, and moneys are not available in the funds of the district from which to pay the order, he shall endorse on the order the words “Not approved for want of funds” and shall register the order in the records of his office.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 9. School District Funds—Expenditures and Appropriations > 6. Orders and Warrants When Moneys Are Not Available


text: The county superintendent of schools shall number and date the registered order and shall transmit the registered order to the governing board of the school district which drew the order, and it shall deliver the registered order to the payee or his order. From the date of registration the registered order shall bear interest at the rate of 5 percent per annum until the date upon which notice is given, pursuant to this article, that the county superintendent of schools is ready to approve the registered order.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 6. Orders and Warrants When Moneys Are Not Available


text: Whenever moneys are available for the payment of the registered order the county superintendent of schools shall give notice, in a newspaper published in the county, or if there is no newspaper, by written notice posted at the courthouse, stating that he is ready to approve the order. The notice may list any number of registered orders of one or more districts for the payment of which moneys are available, giving the name or names of the district or districts and listing the registered orders in the order of registration for each district.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: At the time of giving the notice the county superintendent of schools shall set aside in the funds of each district for a period of 60 days the amount necessary for the payment of the registered orders of the district listed in the notice. If any registered order is not presented to the county superintendent of schools for payment within 60 days after the notice has been given, and moneys are not available to pay the registered order at the time of presentation, it shall not be approved until money becomes available for that purpose and notice is again given that the county superintendent of schools is ready to pay it.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: The county superintendent of schools shall approve the registered orders of each district, and sign them as requisitions on the county auditor, in the order of their presentation. He shall enter on each the amount of interest due and the total amount, including principal and interest, payable. Each approved registered order shall thereupon be governed by the procedure established in this code relative to payments from school district funds.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: As an alternative to the method provided in Section 42674, when any corporation, firm, or person presents two or more registered orders for payment at the same time, registered on the same date, and issued against the funds of the same district, the registered orders may be approved, allowed, and consecutively numbered by the county superintendent of schools and the county auditor as requisitions and warrants on the funds of the district, and a special interest requisition may be issued by the county superintendent of schools against the funds of the district for the total amount of the interest payable on the registered orders.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: The special interest requisition shall bear upon its face substantially the following notation: “In full payment of interest due on warrants numbered __ to __, inclusive, of the ____ School District.”

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: The special interest requisition shall be numbered by the county superintendent of schools and county auditor, being given the number immediately succeeding the number assigned to the last of the requisitions and warrants referred to in Section 42675.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: The county superintendent of schools shall report to the county treasurer and the county auditor within 10 days after the end of each month the amount of the interest computed pursuant to this article. The report shall show each district for which interest has been computed, the numbers of the registered orders for which the interest is to be paid, and the total amount of the interest charged to each district. He shall also, upon transmitting to the governing board of any school district registered orders which have been approved and allowed as warrants against the funds of the district, report in writing to the clerk or secretary of the district the amount of interest computed on the registered orders and the numbers of the registered orders for which the interest is to be paid.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: In lieu of the method provided in Article 6 (commencing with Section 42670) of this chapter for the registration of school district orders, the provisions of this article may be followed upon resolution adopted by the county board of supervisors of any county.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 7. Optional Method—Registering Warrants

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 9. School District Funds—Expenditures and Appropriations > 7. Optional Method—Registering Warrants


text: When any order on school district funds is received by the county superintendent of schools and there is insufficient money in the fund or funds against which the order is drawn to pay the order in full, the county superintendent shall endorse on the order “to be registered for lack of sufficient funds,” sign, date, and number it as a requisition on the county auditor, and transmit the requisition to the county auditor. The county auditor shall endorse on the order “examined and allowed,” sign, date, and number it as a warrant on the county treasurer, and return the warrant to the county superintendent of schools who shall transmit it to the governing board of the school district for issuance to the payee or to his order.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 7. Optional Method—Registering Warrants


text: When the warrant is presented to the county treasurer for payment, he shall endorse, register, advertise, and pay it, with interest at the rate of 5 percent per annum, in the manner prescribed, as nearly as may be, for county warrants in Sections 29821 to 29824, inclusive, and Sections 29826 and 29827 of the Government Code.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 7. Optional Method—Registering Warrants


text: If the warrants are not again presented for payment within 60 days from the time the notice provided for in Section 29823 of the Government Code is given, the fund set aside for the payment of the warrants shall be applied by the treasurer to the payment of unpaid warrants next in order of registry.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 7. Optional Method—Registering Warrants


text: Within 10 days after the end of each month, the county auditor shall report to the superintendent of schools the amount of interest added to registered warrants and paid during the preceding month. The report shall show each district to whose registered warrants, paid during the month covered by the report, interest was added and the amount of the interest for the district. The superintendent of schools shall immediately report, in writing, to the clerk or secretary of each district for which interest was paid, the amount of the interest paid for the district.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 7. Optional Method—Registering Warrants


text:
(a) The governing board of a school district may, with the consent of the county superintendent of schools, establish a revolving cash fund for the use of the chief accounting officer of the school district, by adopting a resolution setting forth the necessity for the revolving cash fund, the officer for whom and the purposes for which the revolving cash fund shall be available, and the amount of the fund. The purposes for which the revolving cash fund shall be available shall include the purposes specified in Section 45167. Three certified copies of the resolution shall be transmitted to the county superintendent of schools. If he or she approves the establishment of the fund, the county superintendent of schools shall endorse his or her consent on the resolution and return one copy to the governing board of the school district, and transmit one copy to the county auditor.

(b) The maximum amount allowed for revolving cash funds established pursuant to subdivision (a) shall be the lesser of:

(1) Two percent of the school district’s estimated expenditures for the current fiscal year, or

(2) A dollar amount limit of seventy-five thousand dollars ($75,000) for any elementary school or high school district and one hundred fifty thousand dollars ($150,000) for any unified school district for fiscal year 1990–91. The dollar amount limit for each school district shall, through the 2012–13 fiscal year, be increased annually by the percentage increase in the school district’s revenue limit established by Section 42238, as that section read on January 1, 2013. The dollar amount limit for each school district shall thereafter be increased annually by the percentage increase in the school district’s local control funding formula allocation established pursuant to Section 42238.02, as implemented pursuant to Section 42238.03.

history: (History: Amended by Stats. 2015, Ch. 303, Sec. 83. (AB 731) Effective January 1, 2016.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

chapter: 10. Revolving Funds, School Districts

article: 1. Revolving Cash Fund

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 10. Revolving Funds, School Districts > 1. Revolving Cash Fund


text:
(a) Except as otherwise provided in subdivision (b) of this section, the officer for whose use the revolving cash fund is created shall file with the governing body of the district a bond in favor of the district, executed by him as principal and by a surety company authorized under the laws of the state to execute bonds as surety, in an amount not less than double the amount of the revolving cash fund. The bond shall be conditioned upon the faithful administration of the revolving cash fund and upon the willingness and ability of the principal to account for and pay over the revolving cash fund at any time upon the demand of the governing board of the district. The premium on the bond shall be a legal charge against the district, payable from the funds of the district.

(b) In lieu of the bond required by subdivision (a) of this section, an officer may be bonded as provided by Section 41021.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 1. Revolving Cash Fund


text: Notwithstanding the requirement to provide for indemnity bonds pursuant to Sections 42650 and 42801, the governing board of a school district may, in lieu thereof, insure against losses caused by an employee or an officer of a school district if the insurance gives the same or greater protection to the school district that a bond would provide in indemnifying the school district against any loss caused by the employee or officer of the district.

history: (History: Added by Stats. 1994, Ch. 330, Sec. 1. Effective January 1, 1995.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 1. Revolving Cash Fund


text: No bond shall be required when the revolving cash fund does not at any time exceed twenty-five dollars ($25).

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 1. Revolving Cash Fund


text: The governing board of the district shall draw an order, on the form and in the manner required by law for order, requisition, and warrant for the payment of school moneys, payable from the county or special fund of the district, in favor of the officer for whose use the revolving cash fund is created, for the amount of the revolving cash fund, and transmit the order to the county superintendent of schools accompanied by the bond and a certified copy of the resolution. Upon his approving the order, the county superintendent of schools shall detach and retain the bond. Upon his allowing and signing the warrant, the county auditor shall detach and retain the certified copy of the resolution and the county treasurer shall pay the warrant.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 1. Revolving Cash Fund


text: The person entrusted with the revolving fund shall not be authorized to expend any portion of the fund except for services or material, the securing or purchasing of which is a legal charge against the district, and no expenditure shall be made unless a receipt is obtained therefor setting forth the date and the purpose of the expenditure and the amount expended. The governing board of any school district may establish and account for the revolving fund in one or more banks. The account shall be known as “The Revolving Fund Account of (insert name of district) District” and shall be established in the custody of the officer for whose use the revolving cash fund is created who shall be responsible for the payment into the account or accounts of all moneys required to be reimbursed into the account or accounts, and for all expenditures therefrom, subject to such regulations as the governing board prescribes. A bill shall be presented to the district monthly, or oftener if necessary, for the reimbursement of the fund in the same manner as other bills are presented. Bills shall be supported by the receipts required. All sums received in payment of the bills shall be returned to the revolving cash fund or bank account or accounts and each person entrusted with the revolving cash fund shall, upon demand of the county superintendent of schools or the county auditor or of the governing board of the district, give an account of the fund.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 1. Revolving Cash Fund


text: The governing board of the district may at any time reduce or discontinue any revolving cash fund established by its order. Whenever the fund is ordered reduced the person using it shall immediately return to the county treasury the amount necessary to reduce the fund, as ordered by the board. If the fund is discontinued, the person using it shall immediately refund the amount thereof to the county treasurer. In either event a reasonable time shall be allowed the person to reimburse himself by bills presented to the school district for expenditures legally made from the fund.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 1. Revolving Cash Fund


text: The county superintendent of schools may, with the consent of the county board of education, establish a revolving cash fund for the use of the chief accounting officer of the county superintendent of schools, by adopting a resolution setting forth the necessity for the revolving cash fund, the officer for whom and the purposes for which the revolving cash fund shall be available, and the amount of the fund. The purposes for which the revolving cash fund shall be available shall include the purposes specified in Section 45167. The amount of the fund shall not be more than 2 percent of the estimated expenditures of the county superintendent of schools for the current fiscal year and shall not in any event exceed thirty thousand dollars ($30,000). Three certified copies of the resolution shall be transmitted to the county board of education. If the county board of education approves the establishment of the fund, the chairman shall endorse his consent on the resolution and return one copy to the county superintendent of schools and transmit one copy to the county auditor.

history: (History: Amended by Stats. 1981, Ch. 191, Sec. 1.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 1. Revolving Cash Fund


text:
In addition to establishing or maintaining a revolving cash fund under Article 1 (commencing with Section 42800), the governing board of any school district or any county superintendent of schools may, by resolution, establish revolving cash funds for use by school principals and other administrative officials designated by the governing board and acting in accordance with regulations prescribed by the governing board, for services or matériel and for the purposes specified in Section 45167. The resolution shall set forth the necessity for the revolving cash funds, the principals of schools and other administrative officials of the school district designated by the governing board, the purposes for which the revolving cash funds shall be made available, and the amount of the funds. No funds maintained in any revolving cash fund established pursuant to this section shall be available for the purposes of attempting to influence government decisions, entertainment, or any other purpose not related to classroom instruction. The total amount of the funds for each district or county superintendent of schools shall not exceed 3 percent of the current year’s instructional supply budget.

The governing board of any school district or any county superintendent of schools may establish a checking account for the revolving fund in one or more banks. The account shall be established in the custody of the principal or other administrative official designated by the governing board for whose use the revolving cash fund is created. The principal or administrative official in whose name the revolving cash fund is created shall be responsible for all expenditures therefrom, subject to regulations that the governing board prescribes. The governing board shall provide for an audit of the funds on a regular basis.

The revolving cash fund for supplies shall be subject to the bonding provisions of Section 42801.

history: (History: Amended by Stats. 1989, Ch. 1256, Sec. 11. Effective October 1, 1989.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Alternative Revolving Cash Fund

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 10. Revolving Funds, School Districts > 2. Alternative Revolving Cash Fund


text:
The governing board of any school district may establish a revolving cash fund in any bank or other institution whose deposits are federally insured, for the purpose of paying bills as prescribed in Section 42821. Article 1 (commencing with Section 42800) of this chapter shall not apply to the revolving cash fund established pursuant to this article.

The governing board may appropriate money from the county or joint school district fund in the county treasury belonging to the school district to establish the revolving cash fund.

The maximum amount in the revolving cash fund shall be as follows:

(a) In a school district with 20,000 or more units of average daily attendance, ten thousand dollars ($10,000).

(b) In a school district with 5,000 or more, but less than 20,000, units of average daily attendance, five thousand dollars ($5,000).

(c) In a school district with 500 or more, but less than 5,000, units of average daily attendance, two thousand five hundred dollars ($2,500).

(d) In a school district with less than 500 units of average daily attendance, one thousand dollars ($1,000).

history: (History: Amended by Stats. 1992, Ch. 115, Sec. 2. Effective January 1, 1993.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 3. Prepayment Funds

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 10. Revolving Funds, School Districts > 3. Prepayment Funds


text:
The governing board of any school district that has established a revolving cash fund pursuant to Section 42820 shall designate a person or persons who shall be authorized to make immediate payments by check, drawn on the revolving cash fund, for purchases in an amount of one thousand dollars ($1,000) or less, including tax and freight, or at the time of preparing the order for those purchases to make the check payable to the vendor permitting him or her to fill in the amount to be paid upon shipment of the purchases, the check to state on its face that it is not valid for more than one thousand dollars ($1,000).

A monthly list of the payments shall be submitted to the governing board by the designated person or persons for approval.

Upon approval of those expenditures by the governing board, the clerk of the governing board shall draw an order for the replenishment of the revolving cash fund from the county or joint school district fund in the county treasury belonging to the school district. The order shall be treated in the same manner as prescribed for payment of other claims against the funds of the school district.

Any person who issues a check drawn on the revolving cash fund shall be personally liable for the amount of the check only if the expenditure is in violation of rules and regulations established by the governing board with respect to the revolving cash fund.

history: (History: Amended by Stats. 1987, Ch. 1452, Sec. 357.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 3. Prepayment Funds


text:
The governing board of any elementary school district or high school district, may, if the school district maintains a stock of merchandise for school use, establish a revolving fund for budget control and stock accounting purposes, by adopting a resolution setting forth the necessity for the revolving fund, the purpose for which it shall be used and the amount thereof. Three certified copies of the resolutions shall be submitted to the county superintendent of schools, who, if he approves the establishment of the fund, shall endorse his consent upon the resolution, return one copy to the governing board of the school district and transmit one copy to the county auditor.

The governing boards of two or more school districts of any type may, if the school districts maintain a stock of merchandise for school use, establish a common revolving fund for budget control and stock accounting purposes, by adopting a resolution of each district setting forth the necessity for the revolving fund, the purpose for which it shall be used and the amount thereof. Three certified copies of the resolutions shall be submitted to the county superintendent of schools, who, if he approves the establishment of the fund, shall endorse his consent upon the resolution, return one copy to the governing board of the school districts and transmit one copy to the county auditor.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Revolving Warehouse Stock Funds

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 10. Revolving Funds, School Districts > 4. Revolving Warehouse Stock Funds


text: Amounts expended from the revolving fund are restored thereto through payments into the revolving fund by warrants drawn on the various funds of the districts, including building funds, for shipments from stores for the use of the districts. The warrants shall be made payable to the “revolving fund of ____ (Here insert name or names of the school district or school districts establishing the fund.)”

history: (History: Amended by Stats. 1977, Ch. 36.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Revolving Warehouse Stock Funds


text: The revolving fund, when established, shall be used for the purchase of stores to be placed in stock and may be used for the payment of costs of receiving, storing, and delivering stores. Purchases shall be made in the manner prescribed by law. Nothing contained in this article shall be construed as repealing any other provisions of law relating to school district funds.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Revolving Warehouse Stock Funds


text: The revolving fund shall be kept by the county treasurer as a separate fund and shall be subject to such uses only as are provided by law.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Revolving Warehouse Stock Funds


text:
The governing board of a school district may provide for the accumulation over a period of school years of funds for capital outlay purposes and salaries of school district employees whose work is directly related to projects financed by those funds, derived from the receipt of taxes levied for the district and from other sources including balances, and not required to be used for other than capital outlay purposes.

The governing board of a school district may also provide for the accumulation over a period of school years of funds for other than capital outlay purposes, derived from the receipt of taxes levied for the district and from other sources including balances, and not required to be used for capital outlay purposes.

history: (History: Amended by Stats. 1987, Ch. 917, Sec. 26.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 5. Special Reserve Fund

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 10. Revolving Funds, School Districts > 5. Special Reserve Fund


text: Upon the filing of identical copies of a resolution of the governing board with the superintendent of schools, auditor, and treasurer of the county specifying the purpose or purposes of a special reserve fund, the fund shall be established for such purpose or purposes. From time to time thereafter, the governing board may file identical copies of resolutions specifying additional purposes of the fund or withdrawing any purpose previously designated. The auditor and treasurer shall transfer from the general fund to the special reserve fund of the district such amounts as may be specified by the governing board during the fiscal year.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 5. Special Reserve Fund


text:
(a) The governing board may expend the money in the special reserve fund for capital outlay for the purpose or purposes specified in any resolution filed pursuant to Section 42841 unless the purpose has been withdrawn pursuant to that section. In addition, unless actually encumbered for ongoing expenses, the governing board may expend the money in the fund for the general operating purposes of the district.

(b) The governing board of a school district may expend the money in the special reserve fund that is maintained for purposes other than capital outlay in accordance with this section. Any moneys to be expended from this special reserve fund first shall be transferred into the general fund of the district.

history: (History: Amended by Stats. 1992, Ch. 759, Sec. 17. Effective September 21, 1992.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 5. Special Reserve Fund


text: Any moneys remaining in the special reserve fund of the district shall be transferred to the general fund of the district by the auditor and treasurer upon written request to the superintendent of schools, auditor, and treasurer of the county by the governing board of the district, and the auditor and treasurer shall discontinue the special reserve fund.

history: (History: Amended by Stats. 1992, Ch. 759, Sec. 17.5. Effective September 21, 1992.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 5. Special Reserve Fund


text: The governing board of any school district may establish a fund for pension and other employee benefits to accumulate restricted moneys from salary reduction agreements, other contributions for employee retirement benefit payments, or both. Moneys may be transferred to the fund from other funds by periodic expense charges, in amounts based on existing and future obligation requirements. Payments from the pension plan and other employee benefits fund for insurance, annuities, administrative costs, or any other authorized purpose shall be made in accordance with all warrant approval requirements applicable under this code.

history: (History: Amended by Stats. 2002, Ch. 1168, Sec. 28. Effective September 30, 2002.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 6. Retiree Benefit Funds

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 10. Revolving Funds, School Districts > 6. Retiree Benefit Funds


text:
The Legislature finds and declares all of the following:

(a) The Foster Youth Services (FYS) program has been a successful program that supports the educational achievement of pupils in foster care. This success has contributed to landmark California education finance reform that prioritizes the educational needs of pupils in foster care.

(b) The county office of education FYS program is uniquely situated to support interagency collaboration and capacity building, both at the system and individual pupil level, focused on improving educational outcomes for pupils in foster care. This is a key component to the successful implementation of the local control funding formula (LCFF). The FYS program should support and facilitate such collaboration and capacity building while preserving the ability to provide direct services such as tutoring, mentoring, counseling, transition, school-based social work, and emancipation assistance when there are identified gaps in service at the local level and the local Executive Advisory Council establishes that these services are needed and aligned with local control and accountability plan priorities.

(c) Pupils in foster care will benefit from increased levels of supports and services as a result of the FYS program supporting implementation of the LCFF for pupils in foster care.

(d) Pupils in foster care represent one of the most vulnerable and academically at-promise pupil groups enrolled in California schools. The academic status of pupils in foster care is often profoundly impacted by the foster care system in which many pupils in foster care experience multiple placements with an average frequency of one placement change every six months. Due to this movement, pupils in foster care lose an average of four to six months of educational attainment with each move. Therefore, it is essential to recognize, identify, and plan for the critical and unique educational needs of pupils in foster care.

(e) A high percentage of pupils in foster care are working substantially below grade level, and over one-half of the pupils in foster care are retained at least one year in the same grade level. Pupils in foster care earn lower grades and achieve lower scores on standardized achievements tests in reading and mathematics, have lower levels of engagement in school, and are half as likely as pupils not in foster care to be involved in extracurricular activities. The long-term consequences of poor academic experiences are significant. Pupils in foster care are twice as likely as pupils not in foster care to drop out of school before graduation and only 45 percent of pupils in foster care have graduated from high school at the time of emancipation. Foster youth are similarly underrepresented in college enrollment rates and dramatically underperform their peers in relation to college completion. Pupils in foster care are also subject to disproportionate levels of disciplinary measures, including suspension and expulsion. It is imperative that California close the foster youth achievement gap so that pupils in foster care can realize their full potential, reach their college and career goals, and become independent, productive members of society.

(f) Foster youth are an especially vulnerable pupil population, as they are often also members of other underserved pupil groups. In 2013, the demographic data of pupils in foster care in California were as follows:

(1) The largest ethnic group amongst pupils in foster care was Hispanic, with nearly half of the population.

(2) African American and Native American pupils continue to be disproportionately represented in the child welfare system, as researchers found that 26 percent of pupils in foster care were African American despite African Americans only accounting for 7 percent of the pupil population in California, and 2 percent of pupils in foster care were Native American despite Native Americans only accounting for 1 percent of the pupil population in California.

(3) Nearly one in five pupils in foster care had special education needs, which is over twice the rate of the statewide pupil population.

(4) More than 1 in 10 pupils in foster care were English learners.

(5) A significant number of youth in foster care identify as lesbian, gay, bisexual, transgender, queer, questioning, or gender nonconforming.

(g) Compounded by the research that indicates that there is a need for California to close the achievement gap between specific ethnic pupil populations and White pupils, addressing the foster youth achievement gap will further efforts that support education equity for all pupils.

(h) Given their current academic status, pupils in foster care are more likely to achieve their full potential when they are provided services and programs designed to meet their particular needs, including, but not limited to, supplemental instruction, counseling, tutoring, support services offered to lesbian, gay, bisexual, transgender, queer, questioning, and gender nonconforming youth, and other assistance relevant to their experience.

(i) Policies and laws addressing the educational rights of pupils in foster care must be implemented so that pupils in foster care are immediately enrolled in school, provided access to meaningful opportunities to meet state pupil academic achievement standards to which all pupils are held, provided access to a rigorous curriculum, adequately prepared to enter postsecondary education, and afforded the academic resources, services, and extracurricular and enrichment activities made available to other pupils enrolled in California’s public schools, including, but not limited to, interscholastic sports administered by the California Interscholastic Federation. In fulfilling their responsibilities to these pupils, educators, county placing agencies, caregivers, advocates, and the juvenile courts will work together to ensure that each pupil is placed in the least restrictive educational environment.

(j) Foster youth services programs provide pupils in foster care needed educational support and are a state priority.

history: (History: Amended by Stats. 2019, Ch. 800, Sec. 8. (AB 413) Effective January 1, 2020.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

chapter: 11.3. Educational Services

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 11.3. Educational Services


text:
(a) Commencing with the 2015–16 fiscal year, and each fiscal year thereafter, the Foster Youth Services Coordinating Program, administered by the Superintendent, is hereby established to provide supplemental funding to county offices of education, or a consortium of county offices of education, to coordinate and ensure that local educational agencies within its jurisdiction are providing services to foster youth pupils pursuant to the plan established in Section 42921, with the purpose of ensuring positive educational outcomes.

(b) A foster youth services coordinating program shall meet minimum standards established by the Superintendent to ensure the provisions of Section 42921 are implemented, and shall be required to meet those minimum standards annually as a condition of continued funding.

(c) As a condition of receiving funds, a county office of education, or a consortium of county offices of education, shall work with the local educational agencies within the county or consortium of counties, and shall coordinate services to ensure that, for the 2015–16 and 2016–17 fiscal years, the level of direct services provided to support foster youth pupils is not less than what was provided in the 2014–15 fiscal year through the foster youth services program established pursuant to Section 42921, as it read on June 30, 2015. In meeting this requirement, services for foster youth pupils may be provided through one or any combination of state funding, including, but not limited to, the local control funding formula, or federal, local, or other funding.

(d) For the 2015–16 fiscal year, the allocation amount for which any county office of education or consortium of county offices of education is eligible shall not be less than the amount allocated to that county or consortium in the 2014–15 fiscal year, including the allocation amounts of school districts identified in Section 42920, as it read on June 30, 2015. This subdivision applies only if a county office of education or consortium of county offices of education elects to apply for grant funding pursuant to Section 42921.

(e) On or before October 31, 2015, the Superintendent shall develop an allocation formula to determine the allocation amounts for which each county office of education or consortium of county offices of education is eligible. The Superintendent, within 30 days of the developing the allocation formula, shall submit the allocation formula to the appropriate policy and fiscal committees of the Legislature and the Department of Finance for review, and the Department of Finance shall approve the allocation formula within 30 days of submission by the Superintendent. The allocation formula may be revised annually upon submission to the appropriate policy and fiscal committees of the Legislature and approval by the Department of Finance within 30 days of submission by the Superintendent. The Superintendent may include additional criteria in the allocation formula, but shall apply, at a minimum, the following criteria:

(1) The number of pupils in foster care in the county.

(2) The number of school districts in the county.

(f) Notwithstanding subdivision (e), commencing with the 2016–17 fiscal year, the Superintendent shall provide a base grant of seventy-five thousand dollars ($75,000) to each participating county office of education or consortium of county offices of education that served at least one foster youth pupil in the prior fiscal year.

(g) After providing base grants pursuant to subdivision (f), the Superintendent shall allocate the remaining funding to participating county offices of education or consortium of county offices of education based on the following criteria:

(1) Seventy percent of the allocation shall be based on the number of pupils in foster care in the county.

(2) Thirty percent of the allocation shall be based on the number of school districts in the county.

(h) The allocation pursuant to subdivision (g) shall be applied after consideration of subdivision (b) of Section 42926.

(i) For purposes of this chapter, “local educational agency” means a county office of education, school district, or charter school.

history: (History: Amended by Stats. 2016, Ch. 29, Sec. 10. (SB 828) Effective June 27, 2016.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) A county office of education, or a consortium of county offices of education, may apply to the Superintendent for grant funding, to the extent funds are available, to operate an education-based foster youth services coordinating program to provide educational support for pupils in foster care.

(b) Each foster youth services coordinating program operated pursuant to this chapter, if sufficient funds are available, shall have at least one person identified as the foster youth educational services coordinator. The foster youth educational services coordinator shall facilitate the provision of educational support pursuant to subdivisions (d) and (e) to any pupil in foster care residing or attending school in the county or consortium of counties.

(c) For purposes of this chapter, a pupil in foster care means a foster youth, as defined in subdivision (b) of Section 42238.01, a foster child who is detained in a county-operated juvenile detention facility, or a child who is the subject of a petition filed pursuant to Section 602 of the Welfare and Institutions Code and has been identified by a county child welfare agency, probation department, or Indian tribe that entered into an agreement pursuant to Section 10553.1 of the Welfare and Institutions Code as being at imminent risk of removal and placement into foster care.

(d) It is the intent of the Legislature that pupils in foster care with the greatest need for services be identified as the first priority for foster youth services coordinating programs. Priority shall be given to pupils who are living in out-of-home placements.

(e) As a condition of receiving funds pursuant to this chapter, each foster youth services coordinating program operated by a county office of education or a consortium of county offices of education pursuant to this chapter shall develop and implement a foster youth services coordinating plan for purposes of establishing guiding principles and protocols to provide supports for foster care pupils aligned with the population priorities established in subdivision (f). The plan shall include, to the extent possible, but not be limited to, all of the following:

(1) (A) A description of how the program will establish ongoing collaboration with local educational agencies, county child welfare agencies, and county probation departments to determine the proper educational placement of the foster youth. This includes, but is not limited to, all of the following:

(i) Building the capacity of county agencies, school districts, and community organizations to better support the educational success of pupils in foster care.

(ii) Facilitating collaboration between county agencies, school districts, and community organizations to ensure coordinated and nonduplicative service delivery and to ensure pupils in foster care receive the educational supports and services they need to succeed in school. This may include, but is not limited to, education emancipation services such as support with transitions to postsecondary education or career technical education programs.

(iii) Providing services and educational case management in support of individual pupils in foster care, as necessary. This may include, but is not limited to, transition and school social work to support transition between schools or school districts.

(B) The primary goal of the collaboration required pursuant to this section shall be to minimize changes in school placement by supporting the implementation of Section 48850, subdivision (c) of Section 48853, and all related statutes that pertain to pupils in foster care. As necessary, and in accordance with Section 48853.5, the foster youth services coordinating program may pay for the cost of transportation to support this subparagraph.

(i) If it is in the best interests of a pupil in foster care to transfer schools, the foster youth services coordinating program shall support local educational agencies in the implementation of Section 48853.5, and all related statutes pertaining to pupils in foster care, such as ensuring transfers are done at an educationally appropriate time, educational records are quickly transferred, appropriate partial credits are awarded, and the pupil in foster care is quickly enrolled in appropriate classes.

(ii) In determining the appropriate educational placement of foster youth pupils, local educational agencies, county welfare agencies, and county probation departments shall consult with an educational rights holder, caregiver, social worker, teacher, counselor, court-appointed special advocate, other stakeholders, and the pupil, as appropriate. The purpose of the consultation shall be to ensure all educational programmatic options are considered, including, but not limited to, English learner, special education, advanced placement, and career technical education.

(2) (A) If a foster youth educational services coordinator annually determines that the foster youth services coordinator is unable, through coordinating activities required under this section and using any other state, federal, local, or private funds, to secure tutoring, mentoring, and counseling services provided by a foster youth pupil’s school district, and if those services are established as needed and identified by the foster youth educational services coordinator, the foster youth services coordinating program may provide those services to the pupil.

(B) It is the intent of the Legislature that local educational agencies include information provided in subparagraph (C) in their local control and accountability plans when describing their services for foster youth pupils as required pursuant to paragraph (10) of subdivision (d) of Section 52066.

(C) It is the intent of the Legislature that county offices of education, in the development and adoption of their local control and accountability plans, include information specific to the transition requirement established pursuant to subdivision (b) of Section 42920.5, when describing the coordination of services for foster youth pupils required pursuant to paragraph (10) of subdivision (d) of Section 52066.

(3) (A) Policies and procedures to ensure educational placement for a foster youth pupil is not delayed, including, but not limited to, facilitating the establishment of an individualized education program in accordance with the federal Individuals with Disabilities Education Act (20 U.S.C. Sec. 1400 et seq.), if applicable, the transfer of records, transcripts, and other relevant educational information.

(B) The plan shall also describe how the program will facilitate coordination with local postsecondary educational institutions, including, but not limited to, the California Community Colleges, the California State University, and the University of California, to ensure foster youth pupils meet admission requirements and access programs that support their matriculation needs. The plan shall describe how the program will coordinate efforts to ensure, to the extent possible, the completion of the Free Application for Federal Student Aid or the California Dream Act Application for foster youth pupils who are in grade 12.

(4) Policies and procedures for local educational agencies, county welfare agencies, and county probation departments to share all relevant educational information for foster youth to ensure the court has updated and accurate information as it makes decisions regarding foster youths.

(f) When developing the plan required pursuant to this section, the county office of education, or the consortium of county offices of education, shall consider the needs of specific age groups, pupils in foster care in specific geographic areas with the highest concentration of pupils in foster care, and pupils in foster care with the greatest academic need. A foster youth services coordinating program is encouraged to first provide services for pupils in foster care who reside in group homes, institutional settings, or other placements with pupils with high academic needs, as determined by the local Executive Advisory Council.

(g) (1) Each foster youth services coordinating program operated pursuant to this chapter shall establish a local interagency Executive Advisory Council.

(2) The Executive Advisory Council may include representatives from the county child welfare agency, the county probation department, local educational agencies, local postsecondary educational institutions, and community organizations. If possible, the Executive Advisory Council may include, but is not limited to, foster youth, caregivers, educational rights holders, dependency attorneys, court representatives, court-appointed special advocates, and other interested stakeholders.

(3) The foster youth educational services coordinator shall be a permanent member of the Executive Advisory Council.

(4) The Executive Advisory Council shall regularly review the recommendations to the foster youth services plan required pursuant to subdivision (e).

history: (History: Amended by Stats. 2024, Ch. 850, Sec. 1.5. (AB 3223) Effective January 1, 2025.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) As a condition of receiving funds, each county office of education and consortium of county offices of education providing a foster youth services coordinating program pursuant to this chapter shall, by May 15 of each even-numbered year, report to the Superintendent any information as may be required by the Superintendent and as accessible to the Foster Youth Services Coordinating Program for purposes of subdivision (b).

(b) The Superintendent shall, by July 1 of each even-numbered year, report to the appropriate policy and fiscal committees of the Legislature and the Governor on the Foster Youth Services Coordinating Program. The report shall include, but not be limited to, all of the following:

(1) Recommendations regarding the effectiveness and continuation of the Foster Youth Services Coordinating Program.

(2) (A) To the extent possible, aggregate educational outcome data for each county in which there were at least 15 pupils in foster care who attended school in the county, with information on each of the following indicators:

(i) The number of pupils in foster care who attended school in the county.

(ii) The academic achievement of the pupils in foster care who attended school in the county, as determined by quantitative and qualitative data currently collected by program participants.

(iii) The number of pupils in foster care who were suspended or expelled.

(iv) The number of pupils in foster care who were placed in a juvenile hall, camp, ranch, or other county-operated juvenile detention facility because of an incident of juvenile delinquency.

(v) The truancy rates, attendance rates, and dropout rates for pupils in foster care.

(vi) (I) The number of pupils in foster care participating in foster youth services coordinating programs pursuant to this chapter who successfully transition to postsecondary education.

(II) The department shall collaborate with the Chancellor of the California Community Colleges and the Chancellor of the California State University to identify indicators that can be used to track access to postsecondary education for pupils in foster care participating in a foster youth services coordinating program pursuant to this chapter.

(III) The number and percentage of pupils in foster care who successfully complete a Free Application for Federal Student Aid or California Dream Act Application while in grade 12.

(vii) The amount of funds allocated and expended by each foster youth services coordinating program in the previous two fiscal years.

(B) In meeting the requirement of this section, the Superintendent shall use data, where appropriate, reported pursuant to Section 49085.

(3) A discussion of the meaning and implications of the indicators contained in paragraph (2).

(4) Information about how the program has supported the development and implementation of new local educational agency and county agency policies, practices, and programs aimed at improving the educational outcomes of pupils in foster care.

(5) Information about how the program has improved coordination of services between local educational agencies and county agencies, including the types of services provided to pupils in foster care.

history: (History: Amended by Stats. 2020, Ch. 231, Sec. 2. (SB 860) Effective January 1, 2021.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) The Foster Youth Services Coordinating Program shall not be operative unless funding is provided for this purpose in the annual Budget Act or another enacted statute.

(b) Any funds allocated to county offices of education or consortia of county offices of education for foster youth services coordinating programs pursuant to Section 42921 shall be used only for foster youth services coordinating programs and any funds not used by county offices of education for those services shall revert to the state General Fund.

history: (History: Amended by Stats. 2015, Ch. 781, Sec. 7. (AB 854) Effective October 11, 2015.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) As a condition of receiving funds, each county office of education and consortium of county offices of education with a foster youth services coordinating program operated pursuant to this chapter shall, to the extent possible, develop and enter into a memorandum of understanding, contract, or formal agreement with the county child welfare agency pursuant to which foster youth services coordinating program funds shall be used, to the maximum extent possible, to leverage funds received pursuant to Title IV-E of the federal Social Security Act (42 U.S.C. Sec. 670 et seq.) and any other funds that may be used to specifically address the educational needs of pupils in foster care, or they shall explain in writing, annually, why a memorandum of understanding is not practical or feasible.

(b) To the extent possible, each foster youth services coordinating program is encouraged to consider leveraging other local funding opportunities to support the educational success of pupils in foster care.

history: (History: Amended by Stats. 2016, Ch. 86, Sec. 60. (SB 1171) Effective January 1, 2017.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) The Superintendent shall administer the Foster Youth Services Coordinating Program and shall be responsible for all of the following:

(1) Monitoring implementation of this chapter.

(2) Facilitating the data sharing and reporting necessary to meet the requirements of Section 42923.

(3) Reviewing a county office of education’s local control and accountability plan for any information pursuant to subparagraphs (B) and (C) of paragraph (2) of subdivision (e) of Section 42921.

(b) The Superintendent, upon approval from the Department of Finance, shall use up to 5 percent of funding allocated for the Foster Youth Services Coordinating Program to contract with a local educational agency to administer the program established pursuant to this chapter, including, but not limited to, providing technical assistance to county offices of education and consortia of county offices of education as they implement this program.

history: (History: Added by Stats. 2015, Ch. 781, Sec. 10. (AB 854) Effective October 11, 2015.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: Any school district that provided education in kindergarten or grades 1 to 12, inclusive, pursuant to Chapter 12 (commencing with Section 42950) of Part 24, may increase its revenue limit by an amount per unit of average daily attendance not to exceed the reimbursement received under a countywide tax levied for the local share of the revenue limit and for the excess cost of providing special programs for such children pursuant to statutes that existed in this code during the 1976–77 school year.

history: (History: Added by Stats. 1979, Ch. 247.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 11.5. Financial Support for Educating Foreign Children


text: Notwithstanding Section 42238 or any other provision of law, the revenue limit increases authorized by this chapter shall not be used in the computation of any maximum tax rate.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

chapter: 11.5. Financial Support for Educating Foreign Children


text:
The provisions of this chapter shall apply only to a school district which, during the 1977–78 school year:

(a) Had an enrollment not less than 10 percent of which consisted of children living in residence facilities operated by the University of California for the use of university students and their families.

(b) Reported at least 15 different native languages on the 1977 fall season R-30 enrollment and staff data report filed with the Department of Education.

(c) Did not receive, and was not entitled to receive, an apportionment of funds under the Bilingual Education Act of 1972 (Article 1 (commencing with Section 52100) of Chapter 7 of Part 28).

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: It is the intent of the Legislature that school districts shall not identify pupils according to their immigration status in carrying out the provisions of this chapter.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: The provisions of this chapter shall apply only to the Chino Unified School District.

history: (History: Added by Stats. 1980, Ch. 489, Sec. 1. Effective July 13, 1980.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 15. Voter-Approved Special Taxes for New School Facilities


text:
(a) The provisions of this chapter shall govern the collection of special taxes which satisfy all the following requirements:

(1) The special tax has been approved, pursuant to Section 4 of Article XIIIA of the California Constitution, by two-thirds of the voters of the school district voting upon the proposition to authorize the governing board of the school district to levy the special tax.

(2) The special tax is levied against applicants for final building permits which authorize new construction within the school district.

(3) The proceeds of the special taxes are used for new school facilities.

(b) The sole purpose of this chapter is to govern the collection of legally imposed taxes. This chapter shall not be construed to grant, deny, extinguish, or recognize the authority to impose any tax, or to determine otherwise, expressly or impliedly, the legality of the imposition of any tax or to determine the character of any levy as a special tax or fee.

history: (History: Amended by Stats. 1987, Ch. 1187, Sec. 2. Effective September 26, 1987.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

chapter: 15. Voter-Approved Special Taxes for New School Facilities


text: The governing body of a city or county which includes a school district in which special taxes for new school facilities have been approved shall not issue final building permits until such time as the governing board of such district certifies to the governing body that the special taxes have been paid or that arrangements for payment have been made.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: If a final building permit is issued and the special tax for new school facilities construction has not been paid, the governing board of the district may, after appropriate notice that such tax is due and owing and after a hearing, with notice, on the issue, determine that the amount of the unpaid special tax constitutes a lien on each lot or parcel of land for which a final building permit has been issued and that such amount is now due and owing by the owner of such lot or parcel, as specified on the last equalized assessment roll.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) The notice that the special tax for new school facilities is due and owing shall be published in accordance with Section 6063 of the Government Code, and shall be published prior to the date set for hearing.

(b) The notice shall set forth the following information:

(1) The special tax for new school facilities is due and owing.

(2) The amount of special tax due and owing.

(3) A description of the lot or parcel subject to such tax. Such description may be made by reference to a plat or diagram on file in the office of the county recorder, or by reference to maps prepared in accordance with Section 327 of the Revenue and Taxation Code, and on file in the office of the county assessor.

(4) The penalty, not to exceed an interest rate of 7 percent per annum, to be charged on the unpaid balance of such tax.

(5) Notification that, pending the hearing, the special tax and interest thereon may be determined to constitute a lien against each lot or parcel for which a building permit was issued.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) At least 10 days prior to the date of hearing, the governing board of the school district shall send written notice of the hearing, by mail, to the owner of each parcel or lot, as specified on the last equalized assessment roll, for which the special tax for new school facilities is due and owing.

(b) The notice shall set forth the same information as required by subdivision (b) of Section 43044 and in addition shall set forth the time, date, and place of the hearing.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) At the time, date, and place stated in the notice prescribed by Section 43045, the governing board of the school district shall hear and consider all objections or protests, if any, to the levy of the special tax, as set forth in such notice, and may continue the hearing from time to time.

(b) Upon conclusion of the hearing, the governing board shall determine whether the amount of the unpaid tax and the interest thereon constitutes a lien on the parcel or lot for which the final building permit was issued.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) Within 30 days after the determination prescribed by paragraph (b) of Section 43046, the governing board of the school district shall record a certified copy of its determination with the county recorder of the county in which the lot or parcel is located.

(b) Upon recordation, the determination shall constitute a lien with the force, effect, and priority of a judgment lien.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) If a lien has been created pursuant to this chapter, the governing board of the school district may, not later than four years after the due date of the last payment of the special taxes which are due and owing, order that the same be collected pursuant to Chapter 1 (commencing with Section 681) of Title 9 of Part 2 of the Code of Civil Procedure.

(b) Costs incurred pursuant to this section shall be awarded to the prevailing party. Costs shall be fixed and allowed by the court. Costs shall include reasonable attorneys’ fees, interest, and other charges or advances authorized by law and shall be included in the judgment. The amount of costs, including penalties, shall be calculated up to the date of the judgment.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
The following is exempt from the special taxes imposed by this chapter:

(a) Final permits to construct buildings on property that belongs to a federal agency.

(b) Final permits to construct buildings when such buildings are exempt from taxation under subdivisions (a) to (g), inclusive, of Section 3 of, and subdivisions (b) and (c) of Section 4 of, Article XIII of the California Constitution.

(c) Final permits to construct buildings when the governing board of the school district certifies that satisfactory arrangements have been made between the governing board and the final building permit applicant to provide sufficient new school facilities for the district.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: When the proceeds of special taxes are used for construction of new school facilities, the State Allocation Board shall approve such construction, in accordance with building area and cost standards adopted by the board.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: As to elections held after the effective date of this section, the governing board of the school district shall, prior to ordering an election, adopt a schedule that specifies the use of the proceeds of the special taxes. Such schedule shall include, but not be limited to, school sites proposed to be acquired and facilities proposed to be constructed. Such schedule shall be reviewed and updated at least annually.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: Each governing board of a school district that receives the proceeds of special taxes pursuant to this chapter shall maintain a separate account for any such taxes paid and shall adopt a report, at the end of each fiscal year, showing the balance of such account, the school sites purchased during the previous fiscal year, and the facilities purchased or constructed during the previous fiscal year. Such report shall be adopted by September 1 of each year.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: It is the intent of the Legislature that local educational agencies offer in-person instruction to the greatest extent possible during the 2020–21 school year, consistent with subdivision (b) of Section 43504, and, starting in the 2020–21 school year and continuing into the 2022–23 school year, expand in-person instructional time and provide academic interventions and pupil supports to address barriers to learning and accelerate progress to close learning gaps. The Legislature strongly encourages local educational agencies to prioritize pupils who would benefit the most from in-person instruction and who have been identified as needing integrated supports or academic interventions, including, but not limited to, pupils with disabilities, youth in foster care, homeless youth, English language learners, pupils from low-income families, pupils without access to a computing device, software, and high-speed internet necessary to participate in online instruction, disengaged pupils, credit-deficient high school pupils, pupils at risk of dropping out, pupils with failing grades, and pupils identified as needing social and mental health supports.

history: (History: Added by Stats. 2021, Ch. 10, Sec. 2. (AB 86) Effective March 5, 2021. Inoperative June 30, 2026, pursuant to Section 43525. Repealed as of January 1, 2027, pursuant to Section 43525.)

part: 24.6. Instruction Support Grants

title: 2. ELEMENTARY AND SECONDARY EDUCATION

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24.6. Instruction Support Grants > 1. In-Person Instruction and Expanded Learning Opportunities Grants


text:
For purposes of this chapter, the following definitions apply:

(a) “Disengaged pupil” means a pupil identified for tiered reengagement strategies pursuant to paragraph (2) of subdivision (f) of Section 43504.

(b) “Eligible for free or reduced-price meals” has the same meaning as in Section 42238.01.

(c) “English learner” has the same meaning as in Section 42238.01.

(d) “Foster youth” has the same meaning as in Section 42238.01.

(e) “Homeless pupil” means a pupil who meets the definition of “homeless children and youths” in subsection (2) of Section 725 of the federal McKinney-Vento Homeless Assistance Act (42 U.S.C. Sec. 11434a(2)).

(f) (1) “In-person instruction” means instruction under the immediate physical supervision and control of a certificated employee of the local educational agency while engaged in educational activities required of the pupil.

(2) In-person instruction may include hybrid models offering fewer than five days per week of in-person instruction, as described in paragraph (1), only if the local educational agency offers in-person instruction to the greatest extent possible pursuant to subdivision (b) of Section 43504.

(g) “Individual with exceptional needs” has the same meaning as in Section 56026.

(h) “Local educational agency” means a school district, county office of education, or charter school.

(i) “Pupils at risk of abuse, neglect, or exploitation” means pupils who are so identified in a written referral from a legal, medical, or social service agency, or emergency shelter.

(j) “Supplemental instruction” means the instructional programs provided in addition to and complementary to the regular instructional programs, including services provided pursuant to an individualized education program, offered or provided by a local educational agency.

(k) “Support” means interventions provided as a supplement to those regularly provided, including services provided pursuant to an individualized education program, that are designed to meet pupils’ needs for behavioral, social, emotional, and other integrated pupil supports, in order to enable pupils to engage in and benefit from the supplemental instruction provided pursuant to this chapter.

title: 2. ELEMENTARY AND SECONDARY EDUCATION

chapter: 1. In-Person Instruction and Expanded Learning Opportunities Grants