text:
(a) Commencing with the 2023–24 fiscal year, the sum of three hundred million dollars ($300,000,000) is hereby appropriated each fiscal year from the General Fund to the Superintendent for allocation for the Local Control Funding Formula Equity Multiplier apportionment in the manner and for the purposes set forth in this section. Commencing with the 2024–25 fiscal year, the amount appropriated pursuant to this subdivision shall be adjusted each fiscal year by the percentage change applied pursuant to paragraph (2) of subdivision (d) of Section 42238.02 for that fiscal year.

(b) (1) Funds appropriated pursuant to subdivision (a) shall be made available by the Superintendent to eligible local educational agencies for allocation to schoolsites eligible pursuant to paragraph (2) for evidence-based services and supports for pupils, with a demonstration of how the resulting services and supports are increased or improved in comparison to services and supports that would have been provided at the schoolsites if the funding were not provided. Funds appropriated pursuant to subdivision (a) shall supplement, not supplant, funding provided for these schoolsites for purposes of the local control funding formula pursuant to Section 2574, 2575, or 42238.02, the Expanded Learning Opportunities Program pursuant to Section 46120, the Literacy Coaches and Reading Specialists Grant Program established pursuant to Section 137 of Chapter 52 of the Statutes of 2022, and the California Community Schools Partnership Act (Chapter 6 (commencing with Section 8900) of Part 6 of Division 1 of Title 1).

(2) For schoolsites with prior year nonstability rates greater than 25 percent and prior year socioeconomically disadvantaged pupil rates of greater than 70 percent, funding shall be allocated on a per-unit basis of the schoolsite’s total prior year adjusted cumulative enrollment. The per-unit funding amount is based on total statewide eligible enrollment and the amount of funds available, as reported in the stability rate data file.

(3) An eligible schoolsite shall not receive funding pursuant to paragraph (2) of less than fifty thousand dollars ($50,000), adjusted each fiscal year by percentage change applied pursuant to paragraph (2) of subdivision (d) of Section 42238.02 for that fiscal year.

(4) A schoolsite deemed eligible pursuant to paragraph (2) shall instead be deemed ineligible if it meets either of the following criteria:

(A) The schoolsite has closed in the year in which the funds are to be allocated, as reported pursuant to paragraph (2) of subdivision (f) of Section 60900.

(B) Commencing with the 2024–25 fiscal year, the local educational agency generated funding for a schoolsite pursuant to paragraph (2) due to a pupil being enrolled in the school district office.

(5) Unspent funds from any fiscal year provided to a local educational agency with a schoolsite that has closed, as reported pursuant to paragraph (2) of subdivision (f) of Section 60900, shall be returned to the department. Local educational agencies shall report the total amount of unspent funds in accordance with instructions and forms prescribed and furnished by the Superintendent.

(c) For purposes of this section, the following definitions apply:

(1) “Eligible local educational agency” means a school district, county office of education, or charter school that generates a local control funding formula entitlement pursuant to Sections 2574, 2575, or 42238.02, excluding a charter school classified as a nonclassroom-based charter school as of the prior fiscal year’s second principal apportionment certification pursuant to Section 47612.5.

(2) “Nonstability rate” means the percentage of pupils who are either enrolled for less than 245 continuous days between July 1 and June 30 of the prior school year, or exited from a school between July 1 and June 30 of the prior school year due to either truancy, expulsion, or for unknown reasons and without stable subsequent enrollment at another school as identified in the stability rate data file.

(3) “Prior year adjusted cumulative enrollment” means any enrollment with a start date in the school year in transitional kindergarten, kindergarten, and grades 1 to 12, inclusive, as identified in the stability rate data file.

(4) “Schoolsite” means an individual school in an eligible local educational agency, excluding the school district office.

(5) “Socioeconomically disadvantaged pupil rate” means the percentage of pupils that meet any of the following criteria for the prior school year:

(A) Neither of the pupil’s parents has a high school diploma.

(B) The pupil is eligible for free or reduced-price meals under the federal National School Lunch Program, including by direct certification.

(C) The pupil is a migratory child for purposes of Part C (commencing with Section 6391) of Subchapter I of Chapter 70 of Title 20 of the United States Code.

(D) The pupil is a homeless child or youth.

(E) The pupil is a foster youth.

(F) The pupil is enrolled in a county juvenile court school.

(6) “Stability rate data file” means the initial publication of the annual file published by the department for the prior school year that will be used to determine a schoolsite’s prior year adjusted cumulative enrollment, nonstability rate, and socioeconomically disadvantaged rate for the purposes of calculating funding pursuant to this section for an eligible local educational agency.

(d) Notwithstanding Section 10231.5 of the Government Code, by February 1, 2025, and each February 1 thereafter, the department, using existing resources, shall submit an annual report to the relevant policy and fiscal committees of the Legislature, the state board, and the Department of Finance that includes the following information on pupil outcomes at schoolsites that receive funding pursuant to this section and statewide pupil outcomes:

(1) Pupil subgroup data captured in the stability rate data file, based on enrollment at the eligible schoolsite.

(2) Number of truant pupils captured in the stability rate data file and enrolled at the eligible schoolsite.

(3) Number of expelled pupils captured in the stability rate data file and enrolled at the eligible schoolsite.

(4) Number of pupils whose reasons for exit from the schoolsite are unknown, as captured in the stability rate data file, and enrolled at the eligible schoolsite.

(5) Performance of the eligible schoolsites on California School Dashboard state indicators, disaggregated by pupil subgroup.

(e) For purposes of making the computations required by Section 8 of Article XVI of the California Constitution, the appropriations made by subdivision (a) shall be deemed to be “General Fund revenues appropriated for school districts,” as defined in subdivision (c) of Section 41202, for the fiscal year for which the appropriation is made, and included within the “total allocations to school districts and community college districts from General Fund proceeds of taxes appropriated pursuant to Article XIIIB,” as defined in subdivision (e) of Section 41202, for the fiscal year for which the appropriation is made.

history: (History: Amended by Stats. 2024, Ch. 38, Sec. 20. (SB 153) Effective June 29, 2024.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


kind: section

code: EDC

text: Costs related to the salaries and benefits of teachers incurred by a school district or county office of education to provide the courses specified in paragraph (1) of subdivision (a) of Section 51225.3 shall be offset by the amount of state funding apportioned to the district pursuant to this article, or in the case of a county office of education pursuant to Article 2 (commencing with Section 2550) of Chapter 12 of Part 2 of Division 1 of Title 1, and the amount of state funding received from any of the items listed in Section 42605 that are contained in the annual Budget Act. The proportion of the school district’s current expense of education that is required to be expended for payment of the salaries of classroom teachers pursuant to Section 41372 shall first be allocated to fund the teacher salary costs incurred to provide the courses required by the state.

history: (History: Added by Stats. 2010, Ch. 724, Sec. 16. (AB 1610) Effective October 19, 2010.)

division: 3. LOCAL ADMINISTRATION

part: 24. SCHOOL FINANCE

title: 2. ELEMENTARY AND SECONDARY EDUCATION

chapter: 7. Local Taxation by School Districts

article: 2. Apportionments and Revenue Control

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 7. Local Taxation by School Districts > 2. Apportionments and Revenue Control


text:
(a) In the 2013–14 fiscal year, the Superintendent shall compute an economic recovery target rate for each school district and charter school equal to the sum of the following:

(1) (A) For each school district, the school district’s revenue limit in the 2012–13 fiscal year as computed pursuant to this article, as this article read on January 1, 2013, divided by the 2012–13 fiscal year average daily attendance of the school district computed pursuant to Section 42238.05. For purposes of this section, average daily attendance shall include any applicable revenue limit average daily attendance and shall be considered final for purposes of this section as of the annual apportionment for the 2012–13 fiscal year, as calculated for purposes of the certification required on or before February 20, 2014, pursuant to Sections 41332 and 41339.

(B) For each charter school, the charter school’s general purpose funding as computed pursuant to Article 2 (commencing with Section 47633) of Chapter 6 of Part 26.8 of Division 4, as that article read on January 1, 2013, and the in-lieu property tax amount provided to the charter school pursuant to Section 47635, as that section read on January 1, 2013, divided by the 2012–13 fiscal year average daily attendance of the charter school computed pursuant to Section 42238.05. For purposes of this section, average daily attendance shall include any applicable charter school general purpose funding average daily attendance and shall be considered final for purposes of this section as of the annual apportionment for the 2012–13 fiscal year, as calculated for purposes of the certification required on or before February 20, 2014, pursuant to Sections 41332 and 41339.

(C) The amounts determined pursuant to subparagraphs (A) and (B) shall not reflect the deficit factor adjustments set forth in Section 42238.146, as that section read on January 1, 2013.

(D) The amounts determined pursuant to subparagraphs (A) and (B) shall be adjusted for the cost-of-living adjustment for the 2013–14 fiscal year pursuant to paragraph (2) of subdivision (d) of Section 42238.02 and an annual average cost-of-living adjustment of 1.94 percent for the 2014–15 fiscal year to the 2020–21 fiscal year, inclusive.

(2) (A) For each school district and charter school, the sum of the entitlements from items contained in Section 2.00 of the Budget Act of 2012 for Items 6110-104-0001, 6110-105-0001, 6110-108-0001, 6110-111-0001, 6110-124-0001, 6110-128-0001, 6110-137-0001, 6110-144-0001, 6110-156-0001, 6110-181-0001, 6110-188-0001, 6110-189-0001, 6110-190-0001, 6110-193-0001, 6110-195-0001, 6110-198-0001, 6110-204-0001, 6110-208-0001, 6110-209-0001, 6110-211-0001, 6110-212-0001, 6110-227-0001, 6110-228-0001, 6110-232-0001, 6110-240-0001, 6110-242-0001, 6110-243-0001, 6110-244-0001, 6110-245-0001, 6110-246-0001, 6110-247-0001, 6110-248-0001, 6110-260-0001, 6110-265-0001, 6110-267-0001, 6110-268-0001, 6360-101-0001, 2012–13 fiscal year funding for the Class Size Reduction Program pursuant to Chapter 6.10 (commencing with Section 52120) of Part 28 of Division 4, as it read on January 1, 2013, and 2012–13 fiscal year funding for pupils enrolled in community day schools who are mandatorily expelled pursuant to subdivision (d) of Section 48915, divided by the 2012–13 fiscal year average daily attendance of the school district computed pursuant to Section 42238.05. For purposes of this subparagraph, 2012–13 fiscal year entitlements shall be considered final as of the annual apportionment for the 2012–13 fiscal year, as calculated for purposes of the certification required on or before February 20, 2014, pursuant to Sections 41332 and 41339.

(B) The amounts determined pursuant to this subdivision shall not be adjusted for the reduction set forth in Section 12.42 of the Budget Act of 2012.

(b) Of the amounts computed for school districts pursuant to subdivision (a), the Superintendent shall determine the funding rate per unit of average daily attendance above which fall not more than 10 percent of the total number of school districts statewide.

(c) The Superintendent shall compute a 2020–21 fiscal year local control funding formula rate for each school district and charter school equal to the amount computed pursuant to Section 42238.02 for the 2013–14 fiscal year, adjusted for an annual average cost-of-living adjustment of 1.94 percent for the 2014–15 fiscal year to the 2020–21 fiscal year, inclusive, divided by the 2013–14 fiscal year average daily attendance of the school district or charter school computed pursuant to Section 42238.05. For purposes of this subdivision, the amount computed pursuant to Section 42238.02 for the 2013–14 fiscal year shall be considered final as of the second principal apportionment for the 2013–14 fiscal year, as calculated for purposes of the certification required on or before July 2, 2014, pursuant to Sections 41335 and 41339.

(d) (1) For each school district and charter school that has a funding rate per unit of average daily attendance computed pursuant to subdivision (a) that is equal to, or below, the funding rate per unit of average daily attendance determined pursuant to subdivision (b), the Superintendent shall subtract the amount computed pursuant to subdivision (c) from the amount computed pursuant to subdivision (a). Each school district or charter school for which this calculation yields an amount greater than zero shall be eligible for an economic recovery target payment equal to the amount of the difference. A school district or charter school that has a funding rate per unit of average daily attendance calculated pursuant to subdivision (a) that exceeds the rate calculated pursuant to subdivision (b) shall not be eligible for an economic recovery target payment.

(2) Each school district or charter school eligible for an economic recovery target payment pursuant to paragraph (1) shall receive the following apportionments:

(A) For the 2013–14 fiscal year, one-eighth of the amount calculated pursuant to paragraph (1) multiplied by the 2012–13 fiscal year average daily attendance computed pursuant to Section 42238.05.

(B) For the 2014–15 fiscal year, one-quarter of the amount calculated pursuant to paragraph (1) multiplied by the 2012–13 fiscal year average daily attendance computed pursuant to Section 42238.05.

(C) For the 2015–16 fiscal year, three-eighths of the amount calculated pursuant to paragraph (1) multiplied by the 2012–13 fiscal year average daily attendance computed pursuant to Section 42238.05.

(D) For the 2016–17 fiscal year, one-half of the amount calculated pursuant to paragraph (1) multiplied by the 2012–13 fiscal year average daily attendance computed pursuant to Section 42238.05.

(E) For the 2017–18 fiscal year, five-eighths of the amount calculated pursuant to paragraph (1) multiplied by the 2012–13 fiscal year average daily attendance computed pursuant to Section 42238.05.

(F) For the 2018–19 fiscal year, three-quarters of the amount calculated pursuant to paragraph (1) multiplied by the 2012–13 fiscal year average daily attendance computed pursuant to Section 42238.05.

(G) For the 2019–20 fiscal year, seven-eighths of the amount calculated pursuant to paragraph (1) multiplied by the 2012–13 fiscal year average daily attendance computed pursuant to Section 42238.05.

(H) For the 2020–21 fiscal year and each fiscal year thereafter, the amount calculated pursuant to paragraph (1) multiplied by the 2012–13 fiscal year average daily attendance computed pursuant to Section 42238.05.

(3) In each fiscal year until a determination has been made that all school districts and charter schools equal or exceed the local control funding formula target computed pursuant to Section 42238.02, as determined by the calculation of a zero difference pursuant to paragraph (1) of subdivision (b) of Section 42238.03, the economic recovery target payment apportioned to each eligible school district or charter school pursuant to paragraph (2) shall be added to the school district’s or charter school’s funding amounts that are continuously appropriated pursuant to subdivision (a) of Section 42238.03 and included in the amount of funding that is subject to offset pursuant to subdivision (c) of Section 42238.03. The amount apportioned pursuant to paragraph (2) shall not receive a cost-of-living adjustment.

(4) Commencing with the first fiscal year in which all school districts and charter schools are apportioned funding pursuant to Section 42238.02, the economic recovery target calculated pursuant to subparagraph (H) of paragraph (2) shall be included as an add-on to the amounts computed pursuant to subdivisions (c) to (i), inclusive, of Section 42238.02 and included in the amount of funding that is subject to offset pursuant to subdivision (j) of Section 42238.02. The amount included as an add-on pursuant to this paragraph shall not receive a cost-of-living adjustment.

(e) (1) The economic recovery target payment calculated pursuant to subparagraph (H) of paragraph (2) of subdivision (d) for a restructured charter school shall be the following:

(A) For a transferred charter school, the economic recovery target payment shall be equal to the amount calculated for the original charter school.

(B) For an acquiring charter school, the economic recovery target payment shall be equal to the sum of the amounts calculated for the original charter schools. This subparagraph shall become inoperative on July 1, 2026, unless its operation is extended by the Legislature.

(C) For a divided charter school, the economic recovery target payment shall be divided between the restructured portions of a divided charter school and the remaining portion of a divided charter school based on each charter school’s share of the combined average daily attendance of the charter schools computed pursuant to Section 42238.05 as of the second principal apportionment in the fiscal year immediately before the first fiscal year of instruction as a restructured charter school. Data regarding average daily attendance shall be provided by the charter school in a format prescribed by the Superintendent. The total average daily attendance attributable to the restructured and remaining portions of a divided charter school shall not exceed the total average daily attendance of the original charter school for the applicable fiscal year. The amounts shall be final as of the second principal apportionment for the first fiscal year of instruction as a restructured charter school and each fiscal year thereafter.

(2) The definitions in Section 47654 apply for purposes of this subdivision.

history: (History: Amended by Stats. 2023, Ch. 48, Sec. 26. (SB 114) Effective July 10, 2023.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


text:
(a) On or before January 1, 2026, the Legislative Analyst’s Office shall submit a report to the Legislature, in compliance with Section 9795 of the Government Code, on the effects of changing the pupil count methodology of the local control funding formula from average daily attendance to pupil enrollment. The report, at a minimum, shall analyze all of the following, to the extent data is available:

(1) The legislative history of the change from funding excused absences to funding based on average daily attendance pursuant to Senate Bill 727 (Chapter 855 of the Statutes of 1997), including legislative intent and any indications of inaccurate or inappropriate attendance reporting of excused absences.

(2) The impact on attendance of the change from funding excused absences to funding based on average daily attendance pursuant to Senate Bill 727 (Chapter 855 of the Statutes of 1997), including statewide attendance, and the equity impact of this change, including attendance by pupil subgroup, and attendance at local educational agencies with high percentages of pupils who are English learners, low-income pupils, and foster youth.

(3) The programmatic changes made by local educational agencies to increase attendance after the switch to funding based on average daily attendance pursuant to Senate Bill 727 (Chapter 855 of the Statutes of 1997).

(4) The methods used by other states to count pupils for education funding purposes and the ways in which other states create incentives for local educational agencies to encourage pupil attendance.

(5) A review of research regarding both of the following:

(A) Evidence-based approaches to improving pupil attendance.

(B) The extent to which a state’s method of funding affects pupil attendance rates.

(6) The fiscal, programmatic, and administrative impacts of changing the pupil count methodology of the local control funding formula from average daily attendance to pupil enrollment, including the effects on the state and local educational agencies.

(7) The potential impacts on pupil attendance of changing the pupil count methodology of the local control funding formula from average daily attendance to pupil enrollment, including the effects on the state and local educational agencies, including by pupil grade and pupil subgroups as described in Section 52052.

(8) How a change to enrollment-based funding would affect local educational agencies of varying sizes, locations, and pupil demographics.

(9) Alternative methods of changing the local control funding formula that would have a similar effect on local educational agencies serving a higher percentage of English learners, low-income pupils, and foster youth.

(10) Phase-in approaches to implement the cost of an enrollment-based funding model over several years that do not reduce the funding received by any local educational agency.

(11) If the pupil count methodology for the local control funding formula is changed, whether the state should continue using average daily attendance for the Proposition 98 funding calculation and other education programs, such as lottery funding.

(12) The impacts on Proposition 98 and the minimum funding guarantee set forth in Sections 8 and 8.5 of Article XVI of the California Constitution and its implementing statutes, and the ability of the local control funding formula with a pupil count methodology based on pupil enrollment to fund existing and ongoing public education obligations.

(b) The report required by subdivision (a) shall include input from relevant stakeholders, as determined by the Legislative Analyst’s Office.

(c) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.

history: (History: Amended by Stats. 2025, Ch. 67, Sec. 48. (AB 1170) Effective January 1, 2026. Repealed as of January 1, 2027, by its own provisions.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


text:
(a) For purposes of paragraph (1) of subdivision (a) of Section 42238.05, a sponsoring school district’s average daily attendance shall be computed as follows:

(1) Compute the sponsoring school district’s regular average daily attendance in the current fiscal year, excluding the attendance of pupils in charter schools.

(2) (A) Compute the regular average daily attendance used to calculate the second principal apportionment of the school district for the three most recent prior fiscal years, excluding the attendance of pupils in charter schools.

(B) For the purpose of computing attendance for the three most recent prior fiscal years pursuant to subparagraph (A), the following adjustments shall be made:

(i) For a pupil attending a noncharter school of the school district between July 1, and the last day of the second attendance period, inclusive, in the current, prior, or second prior fiscal year, who attended a charter school sponsored by the school district in the respective prior fiscal year, the amount of second period attendance generated by that pupil at the charter school shall increase the sponsoring school district’s attendance for the respective prior fiscal year.

(ii) For a pupil attending a charter school between July 1, and the last day of the second attendance period, inclusive, in the current, prior, or second prior fiscal year, who attended a noncharter school of the sponsoring school district in the respective prior fiscal year, the amount of second period attendance generated by that pupil at the noncharter school of the school district shall decrease the sponsoring school district’s attendance for the respective prior fiscal year.

(iii) For purposes of clauses (i) and (ii), a pupil enrolled in a grade at a charter school sponsored by the school district shall not be counted if the school district does not offer classes for pupils enrolled in that grade for the respective prior fiscal year.

(iv) In each fiscal year, school districts shall report to the Superintendent the total prior year increase or decrease in second period attendance pursuant to clauses (i) and (ii) at the first and second principal apportionments.

(v) For the 2022–23 fiscal year, an adjustment shall not be made to attendance in the second and third prior fiscal years.

(vi) For the 2023–24 fiscal year, an adjustment shall not be made to attendance in the third prior fiscal year.

(vii) Notwithstanding clauses (v) and (vi), if in any fiscal year the adjustments described in clauses (i) and (ii) result in a 50 percent or greater reduction of the school district’s second period attendance for the prior or second prior fiscal year, the school district’s average second period attendance for the three most recent prior fiscal years shall be zero.

(b) For purposes of this section, a “sponsoring school district” shall mean a “sponsoring local educational agency,” as defined in Section 47632, as that section read on January 1, 2013.

history: (History: Amended by Stats. 2022, Ch. 52, Sec. 42. (AB 181) Effective June 30, 2022.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


text:
(a) For purposes of paragraph (1) of subdivision (a) of Section 42238.5, a sponsoring school district’s average daily attendance shall be computed as follows:

(1) Compute the sponsoring school district’s regular average daily attendance in the current year, excluding the attendance of pupils in charter schools.

(2) (A) Compute the regular average daily attendance used to calculate the second principal apportionment of the school district for the prior year, excluding the attendance of pupils in charter schools.

(B) Compute the attendance of pupils who attended one or more noncharter schools of the school district between July 1, and the last day of the second period, inclusive, in the prior year, and who attended a charter school sponsored by the school district between July 1, and the last day of the second period, inclusive, in the current year. For the purposes of this paragraph, a pupil enrolled in a grade at a charter school sponsored by the school district shall not be counted if the school district does not offer classes for pupils enrolled in that grade. The amount of the attendance counted for any pupil for the purpose of this subparagraph may not be greater than the attendance claimed for that pupil by the charter school in the current year.

(C) Compute the attendance of pupils who attended a charter school sponsored by the school district in the prior year and who attended one or more noncharter schools of the school district in the current year. The amount of the attendance counted for any pupil for the purpose of this subparagraph may not be greater than the attendance claimed for that pupil by the school district in the current year.

(D) From the amount determined pursuant to subparagraph (B), subtract the amount determined pursuant to subparagraph (C). If the result is less than zero, the amount shall be deemed to be zero.

(E) The prior year average daily attendance determined pursuant to subparagraph (A) shall be reduced by the amount determined pursuant to subparagraph (D).

(3) To the greater of the amounts computed pursuant to paragraphs (1) and (2), add the regular average daily attendance in the current year of all pupils attending charter schools sponsored by the district that are not funded pursuant to Article 2 (commencing with Section 47633) of Chapter 6 of Part 26.

(b) For the purposes of this section, a “sponsoring school district” shall mean a “sponsoring local educational agency,” as defined in Section 47632.

(c) This section shall become operative on July 1, 2007.

history: (History: Amended (as added by Stats. 2006, Ch. 653, Sec. 2) by Stats. 2007, Ch. 130, Sec. 68. Effective January 1, 2008.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


text:
(a) Notwithstanding any other provision of law, the prior year average daily attendance for a school district determined pursuant to subdivision (b) of Section 42238.51 shall be increased by the prior year second principal apportionment average daily attendance of district residents only of any school that meets the following description:

(1) The school was a district noncharter school in any year prior to the prior year.

(2) The school was operated as a district-approved charter school in the prior year.

(3) The school is again operated as a district noncharter school in the current year.

(b) An adjustment to prior year average daily attendance pursuant to this section may not be made for the attendance of pupils who were not residents of the school district in the prior year.

(c) This section applies to the 2000–01 fiscal year and subsequent fiscal years.

history: (History: Added by renumbering Section 47661.5 by Stats. 2002, Ch. 930, Sec. 3. Effective January 1, 2003.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


text:
(a) Sections 42238.051 and 42238.052 do not apply to resident pupils in charter schools operating under the districtwide charter of a school district that has converted all of its schools to charter status pursuant to Section 47606.

(b) For purposes of this section, “resident pupils” means pupils who reside in, and are otherwise eligible to attend, a school in the specified school district.

history: (History: Added by Stats. 2014, Ch. 33, Sec. 24. (SB 859) Effective June 20, 2014.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


text:
Notwithstanding any other provision of law:

(a) All completed audits, including those on appeal, of school districts, charter schools, and county offices of education funded by Item 8860-025-0001 of Section 2.00 of Chapter 50 of the Statutes of 1999, Item 8860-025-0001 of Section 2.00 of Chapter 52 of the Statutes of 2000, and Item 8860-025-0001 of Section 2.00 of Chapter 106 of the Statutes of 2001, and any findings of those audits, are withdrawn, and no loss of apportionment arising from the findings of those audits shall be realized.

(b) All audits funded by Item 8860-025-0001 of Section 2.00 of Chapter 50 of the Statutes of 1999, Item 8860-025-0001 of Section 2.00 of Chapter 52 of the Statutes of 2000, and Item 8860-025-0001 of Section 2.00 of Chapter 106 of the Statutes of 2001, shall be discontinued.

(c) The Controller shall notify all school districts, charter schools, and county offices of education that it is no longer necessary to retain records supporting pupil attendance and excused absences used for purposes of calculating average daily attendance during the 1996–97 fiscal year.

history: (History: Added by Stats. 2002, Ch. 1128, Sec. 13. Effective January 1, 2003.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


text:
The Superintendent of Public Instruction shall determine at the time of each apportionment the proposed receipts and expenditures of funds under the provisions of the Individuals with Disabilities Education Act (20 U.S.C. Sec. 1400 et seq.). In the event that the proposed distribution of funds results in funds not being expended, those funds are hereby reappropriated for reallocation for local entitlements for special education.

This section shall become operative July 1, 1984.

history: (History: Amended by Stats. 1993, Ch. 1296, Sec. 8.7. Effective October 11, 1993.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


text:
(a) From funds appropriated by the Legislature for this purpose for any fiscal year, the State Allocation Board shall allocate to school districts selected by the board pursuant to this section, funding for the expenses of air-conditioning equipment and insulation materials, and for the costs of installing the equipment and materials, for schools operating in the current fiscal year or planning to operate in the second subsequent fiscal year on a year-round or continuous basis pursuant to Chapter 3 (commencing with Section 37400), Chapter 4 (commencing with Section 37500), or Chapter 5 (commencing with Section 37600) of Part 22.

(b) The board shall allocate the funds appropriated under subdivision (a) only to those school districts in which a high percentage of the pupils, or a significant number of the pupils, are enrolled in the current fiscal year or will be enrolled in the second subsequent fiscal year in year round or continuous schools as described in subdivision (a). The board shall grant preference in the allocation of those funds to those year round or continuous schools that are both situated in climates that require air-conditioning and insulation during June, July, and August, and have a high percentage of overcrowding of pupils. In addition, all schools participating in the demonstration program provided pursuant to Chapter 2.5 (commencing with Section 37300) of Part 22 and satisfying the criteria set forth in this subdivision shall be eligible to receive, and given priority for, the maximum allocation of funds under this section.

(c) Whenever a school district has received an allocation pursuant to this section for a school that was scheduled to begin operating year round in the second subsequent fiscal year but that did not begin operating year round in that fiscal year, the school district shall repay the amount allocated with interest to the State School Building Fund.

(d) A school district may elect to apply for funding under this section on a basis that groups two or more qualifying schools in the district.

A school district that elects to apply for funding pursuant to this subdivision shall identify the cost for each school in that application. The total of those costs shall be the maximum amount apportioned by the state for those schools contained in that single application and that amount shall be no more than the amount that would have been apportioned to each school if each school had submitted an application individually.

(e) Funds allocated to any school district under this section may be expended only to pay the actual allowable expenses of air-conditioning equipment and insulation materials, and of the installation of air-conditioning equipment and insulation materials, at the project sites that generated the funding eligibility.

history: (History: Amended by Stats. 1995, Ch. 553, Sec. 1. Effective October 4, 1995.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


text:
(a) The Superintendent shall make the following calculations for the 2011–12 fiscal year:

(1) Determine the amount of funds that will be restricted after the Superintendent makes the deduction pursuant to Section 52335.3 for each county office of education pursuant to subdivision (e) of Section 2558 as of June 30, 2012.

(2) Divide fifty million dollars ($50,000,000) by the statewide sum of the amounts determined pursuant to paragraph (1). If the fraction is greater than one it shall be deemed to be one.

(3) Multiply the fraction determined pursuant to paragraph (2) by the amount determined pursuant to paragraph (1) for each county office of education.

(b) The auditor-controller of each county shall distribute the amounts determined in paragraph (3) of subdivision (a) to the Supplemental Revenue Augmentation Fund created within the county pursuant to Section 100.06 of the Revenue and Taxation Code. The aggregate amount of transfers required by this subdivision shall be made in two equal shares, with the first share being transferred no later than January 15, 2012, and the second share being transferred after that date but no later than May 1, 2012.

(c) The moneys transferred to the Supplemental Revenue Augmentation Fund in the 2011–12 fiscal year shall be transferred by the county office of education to the Controller, in amounts and for those purposes as directed by the Director of Finance, exclusively to reimburse the state for the costs of providing trial court services and costs until those moneys are exhausted.

history: (History: Amended by Stats. 2012, Ch. 162, Sec. 31. (SB 1171) Effective January 1, 2013.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


text:
(a) Pursuant to Sections 21 and Section 22 of Article XVI of the California Constitution, the following amounts are hereby appropriated from the Public School System Stabilization Account for the support of school districts:

(1) For the 2023-24 fiscal year, five billion two hundred eighty-four million two hundred forty-eight thousand dollars ($5,284,248,000) to the Superintendent for allocation for the local control funding formula pursuant to Sections 42238.02 and 42238.03.

(2) Thirty-three million eight hundred twenty-one thousand dollars ($33,821,000) for California Student Assessment System contract costs to be expended consistent with the requirements specified in Item 6100-113-0001 of Section 2.00 of the Budget Act of 2022 (Chs. 43, 45, and 249, Stats. 2022).

(3) Twenty-one million two hundred thirty-four thousand dollars ($21,234,000) for the After School Education and Safety Program (Article 22.5 (commencing with Section 8482) of Chapter 2 of Part 6 of Division 1 of Title 1) to be expended consistent with the requirements specified in Item 6100-149-0001 of Section 2.00 of the Budget Act of 2022.

(4) Forty-seven million nine hundred forty-one thousand dollars ($47,941,000) for Special Education Programs for Individuals with Exceptional Needs to be expended consistent with the requirements specified in Item 6100-161-0001 of Section 2.00 of the Budget Act of 2022.

(5) Nine million seven hundred thousand dollars ($9,700,000) for the California Partnership Academies Program (Article 5 (commencing with Section 54690) of Chapter 9 of Part 29 of Division 4) to be expended consistent with the requirements specified in Item 6100-166-0001 of Section 2.00 of the Budget Act of 2022.

(6) One million nine hundred three thousand dollars ($1,903,000) for the Agricultural Career Technical Education Incentive Grant Program (Article 7.5 (commencing with Section 52460) of Chapter 9 of Part 28 of Division 4) to be expended consistent with the requirements specified in Item 6100-167-0001 of Section 2.00 of the Budget Act of 2022.

(7) Eleven million two hundred nineteen thousand dollars ($11,219,000) for the California Career Technical Education Incentive Grant Program (Chapter 16.5 (commencing with Section 53070) of Part 28 of Division 4) to be expended consistent with the requirements specified in Item 6100-168-0001 of Section 2.00 of the Budget Act of 2022.

(8) Six million forty-six thousand dollars ($6,046,000) for the Career Technical Education Initiative to be expended consistent with the requirements specified in Item 6100-170-0001 of Section 2.00 of the Budget Act of 2022.

(9) Six hundred thirty-four million one hundred nine thousand dollars ($634,109,000) for the California State Preschool Program to be expended consistent with the requirements specified in Item 6100-196-0001 of Section 2.00 of the Budget Act of 2022.

(10) Two hundred three million six hundred twenty thousand dollars ($203,620,000) for Child Nutrition Programs to be expended consistent with the requirements specified in Item 6100-203-0001 of Section 2.00 of the Budget Act of 2022.

(11) Ninety million dollars ($90,000,000) for the Classified School Employee Summer Assistance Program pursuant to Section 45500 to be expended consistent with the requirements specified in Item 6100-220-0001 of Section 2.00 of the Budget Act of 2022.

(12) One hundred forty-nine million forty thousand dollars ($149,040,000) for the Arts, Music, and Instructional Materials Discretionary Block Grant to be expended consistent with the requirements specified in Section 134 of Chapter 52 of the Statutes of 2022.

(13) One billion one hundred thirty-two million five hundred fifty-four thousand dollars ($1,132,554,000) for the California Community Schools Partnership Program to be expended consistent with the requirements specified in Section 8902, as amended by Section 9 of Chapter 52 of the Statutes of 2022.

(b) (1) Notwithstanding any other law, the following amounts from the following Controller reference items, which would otherwise be in satisfaction of subdivision (b) of Section 8 of Article XVI of the California Constitution for the 2022–23 fiscal year, that were unallocated, unexpended, or not liquidated as of June 30, 2023, shall be deferred to the 2023–24 fiscal year: (1) 6100-113-0001$33,821,000(2) 6100-149-0001$21,234,000(3) 6100-161-0001$47,941,000(4) 6100-166-0001$9,700,000(5) 6100-167-0001$1,903,000(6) 6100-168-0001$11,219,000(7) 6100-170-0001$6,046,000(8) 6100-196-0001$634,109,000(9) 6100-203-0001$203,620,000(10) 6100-220-0001$90,000,000(11) Section 134 of Chapter 52 of the Statutes of 2022$149,040,000(12) Section 9 of Chapter 52 of the Statutes of 2022$1,132,554,000

(2) It is the intent of the Legislature that the amounts deferred pursuant to this subdivision be supported by appropriations reflected in paragraphs (2) to (13), inclusive, of subdivision (a).

(c) The Controller shall transfer the amounts appropriated pursuant to paragraphs (1) and (4) of subdivision (a) to Section A of the State School Fund for those purposes.

history: (History: Amended by Stats. 2024, Ch. 998, Sec. 11. (AB 176) Effective September 30, 2024.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 2. Apportionments and Revenue Control


text:
(a) For each school district that meets, in the current or prior fiscal year, the conditions specified in Section 42282 or 42284 the Superintendent shall compute, for each qualifying school in the school district, an amount pursuant to this article.

(b) (1) The amount of funding for each qualified school district shall equal the sum of all necessary small school allowances calculated for eligible schools within the school district. Subject to paragraph (2), each necessary small school’s allowance shall be the greater of the following:

(A) The necessary small elementary school allowance determined pursuant to Section 42282 for the prior fiscal year average daily attendance and the number of full-time teachers, or the necessary small high school allowance determined pursuant to Section 42284 for the prior fiscal year average daily attendance and the number of certificated employees.

(B) The necessary small elementary school allowance determined pursuant to Section 42282 for the current fiscal year average daily attendance and the number of full-time teachers, or the necessary small high school allowance determined pursuant to Section 42284 for the current fiscal year average daily attendance and the number of certificated employees.

(C) The necessary small elementary school allowance determined pursuant to Section 42282 for the average of the three most recent prior fiscal years’ average daily attendance and the number of full-time teachers, or the necessary small high school allowance determined pursuant to Section 42284 for the average of the three most recent prior fiscal years’ average daily attendance and the number of certificated employees.

(2) (A) If the greatest necessary small school allowance calculated pursuant to paragraph (1) is equal to the amounts computed pursuant to subparagraph (B) of paragraph (1) and either subparagraph (A) or (C) of paragraph (1), the necessary small school allowance shall be calculated based on the amount computed pursuant to subparagraph (B) of paragraph (1).

(B) If the greatest necessary small school allowance calculated pursuant to paragraph (1) is equal to the amounts computed pursuant to subparagraphs (A) and (C) of paragraph (1), the necessary small school allowance shall be calculated based on the amount computed pursuant to subparagraph (A) of paragraph (1).

(c) For purposes of this section, if the average number of full-time teachers or certificated employees is not a whole number, the resulting figure shall be rounded up to the next whole number.

history: (History: Amended by Stats. 2024, Ch. 38, Sec. 23. (SB 153) Effective June 29, 2024.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 7. Local Taxation by School Districts > 4. Funding for Small School Districts


text:
Commencing with the 2026–27 fiscal year, for each school district, on account of each necessary small school, as defined in Section 42283, the Superintendent shall make the following computations:

(a) For each necessary small school that has an average daily attendance during the fiscal year of less than 25, excluding pupils attending the 7th and 8th grades of a junior high school, and for which school at least one teacher was hired full time, the Superintendent shall compute for the school district three hundred thirty-two thousand nine hundred forty-eight dollars ($332,948).

(b) For each necessary small school that has an average daily attendance during the fiscal year of 25 or more and less than 49, excluding pupils attending the 7th and 8th grades of a junior high school, and for which school at least two teachers were hired full time for more than one-half of the days schools were maintained, the Superintendent shall compute for the school district six hundred fifty-eight thousand eight hundred eighty-six dollars ($658,886).

(c) For each necessary small school that has an average daily attendance during the fiscal year of 49 or more, but less than 73, excluding pupils attending the 7th and 8th grades of a junior high school, and for which school three teachers were hired full time for more than one-half of the days schools were maintained, the Superintendent shall compute for the school district nine hundred eighty-five thousand one hundred eleven dollars ($985,111).

(d) For each necessary small school that has an average daily attendance during the fiscal year of 73 or more and less than 97, excluding pupils attending the 7th and 8th grades of a junior high school, and for which school four teachers were hired full time for more than one-half of the days schools were maintained, the Superintendent shall compute for the school district one million three hundred eleven thousand forty-seven dollars ($1,311,047).

history: (History: Amended by Stats. 2026, Ch. 65, Sec. 54. (AB 126) Effective July 9, 2026.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text:
(a) For purposes of Section 42282, a “necessary small school” is an elementary school with an average daily attendance of less than 97 pupils, excluding pupils attending the 7th and 8th grades of a junior high school, maintained by a school district to which any of the following conditions apply:

(1) If as many as five pupils residing in a school district with fewer than 2,501 units of second principal apportionment average daily attendance and attending kindergarten and grades 1 to 8, inclusive, excluding pupils attending the 7th and 8th grades of a junior high school, in the elementary school with an average daily attendance of less than 97 pupils would be required to travel more than 10 miles one way from a point on a well-traveled road nearest their home to the nearest other public elementary school.

(2) If as many as 15 pupils residing in a school district with fewer than 2,501 units of second principal apportionment average daily attendance and attending kindergarten and grades 1 to 8, inclusive, excluding pupils attending the 7th and 8th grades of a junior high school, in the elementary school with an average daily attendance of less than 97 pupils would be required to travel more than five miles one way from a point on a well-traveled road nearest their home to the nearest other public elementary school.

(3) If as many as 15 pupils residing in a school district with more than 2,500 and fewer than 5,001 units of second principal apportionment average daily attendance and attending kindergarten and grades 1 to 8, inclusive, excluding pupils attending the 7th and 8th grades of a junior high school, in the elementary school with an average daily attendance of less than 97 pupils would be required to travel more than 30 miles one way from a point on a well-traveled road nearest their home to the nearest other public elementary school.

(b) If topographical or other conditions exist in a school district that would impose unusual hardships if the number of miles specified in paragraph (1) or (2) of subdivision (a) were required to be traveled, or if during the fiscal year the roads that would be traveled have been impassable for more than an average of two weeks per year for the preceding five years, the governing board of the school district may, on or before April 1, request the Superintendent, in writing, for an exemption from these requirements or for a reduction in the miles required. The request shall be accompanied by a statement of the conditions upon which the request is based, giving the information in a form required by the Superintendent. The Superintendent shall cause an investigation to be made, and shall either grant the request to the extent he or she deems necessary, or deny the request.

(c) For purposes of this section, “other public elementary school” is a public school, including a charter school, that serves kindergarten or any of grades 1 to 8, inclusive, excluding grades 7 and 8 of a junior high school.

history: (History: Amended by Stats. 2018, Ch. 664, Sec. 2. (SB 1321) Effective January 1, 2019.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text: (a) Commencing with the 2026–27 fiscal year, for each school district with fewer than 2,501 units of average daily attendance, on account of each necessary small high school, the Superintendent shall make one of the following computations selected with regard only to the number of certificated employees employed or average daily attendance, whichever provides the lesser amount: Average daily attendanceMinimum number of certificated employeesAmount to be computed per teacher 1–19 1$280,582 1–19 2$400,039 1–19 3$888,617 20–38 4$1,088,635 39–57 5$1,288,656 58–71 6$1,488,674 72–86 7$1,688,695 87–100 8$1,888,714101–114 9$2,088,734115–129 10$2,288,753130–143 11$2,488,774144–171 12$2,688,794172–210 13$3,219,450211–248 14$3,800,714249–286 15$4,381,988(b) For purposes of this section, a “certificated employee” means an equivalent full-time position of an individual holding a credential authorizing service and providing service in any of grades 9 to 12, inclusive, in any secondary school. Any fraction of an equivalent full-time position remaining after all equivalent full-time positions for certificated employees within the school district have been calculated shall be deemed to be a full-time position.

history: (History: Amended by Stats. 2026, Ch. 65, Sec. 55. (AB 126) Effective July 9, 2026.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text:
(a) For purposes of Section 42284, a necessary small high school is a high school with an average daily attendance of less than 287 pupils that meets any of the following conditions:

(1) The high school had an average daily attendance of less than 96 pupils in grades 9 to 12, inclusive, during the preceding fiscal year and is more than 15 miles by well-traveled road from the nearest other public high school and either 90 percent of the pupils would be required to travel 20 miles or 25 percent of the pupils would be required to travel 30 miles one way from a point on a well-traveled road nearest their homes to the nearest other public high school.

(2) The high school had an average daily attendance of 96 pupils or more and less than 144 pupils in grades 9 to 12, inclusive, during the preceding fiscal year and is more than 10 miles by well-traveled road from the nearest other public high school and either 90 percent of the pupils would be required to travel 18 miles or 25 percent of the pupils would be required to travel 25 miles one way from a point on a well-traveled road nearest their homes to the nearest other public high school.

(3) The high school had an average daily attendance of 144 pupils or more and less than 192 pupils in grades 9 to 12, inclusive, during the preceding fiscal year and is more than 712 miles by well-traveled road from the nearest other public high school and either 90 percent of the pupils would be required to travel 15 miles or 25 percent of the pupils would be required to travel 20 miles one way from a point on a well-traveled road nearest their homes to the nearest other public high school.

(4) The high school had an average daily attendance of 192 pupils or more and less than 287 pupils in grades 9 to 12, inclusive, during the preceding fiscal year and is more than 5 miles by well-traveled road from the nearest other public high school and either 90 percent of the pupils would be required to travel 10 miles or 25 percent of the pupils would be required to travel 15 miles to the nearest other public high school.

(5) Topographical or other conditions exist in the school district that would impose unusual hardships on the pupils if the number of miles specified in paragraph (1), (2), (3), or (4) were required to be traveled. In these cases, the Superintendent may, when requested, and after investigation, grant exceptions from the distance requirements.

(b) For purposes of Section 42284, a necessary small high school also includes either of the following:

(1) A high school maintained by a school district for the exclusive purpose of educating juvenile hall pupils or pupils with exceptional needs.

(2) A high school maintained by a unified school district as the only comprehensive high school if the high school has an average daily attendance of less than 287 pupils and the school district has 50 or fewer pupils per square mile of school district territory, as measured by the number of pupils residing in the school district.

(c) For purposes of Section 42284, a necessary small high school does not include a continuation school.

(d) For purposes of this section, “other public high school” is a public school, including a charter school, that serves any of grades 9 to 12, inclusive.

history: (History: Amended by Stats. 2018, Ch. 32, Sec. 38. (AB 1808) Effective June 27, 2018.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text: Notwithstanding subdivision (b) of Section 42280 or any other provision of law, a unified school district that is the only school district in a county, that has received more than two million seven hundred thousand dollars ($2,700,000) in federal Forest Reserve funds in the 1992–93 school year and less than one million three hundred thousand dollars ($1,300,000) in federal Forest Reserve funds in the 1996–97 school year, and that has fewer than 4,501 units of average daily attendance in the 1997–98 school year or in subsequent school years shall be eligible to receive apportionments pursuant to the schedules for a “necessary small school” and a “necessary small high school,” as set forth in this article, for up to the total number of schools in the district that would have met the criteria for classification as a necessary small school or a necessary small high school in the 1996–97 fiscal year, if the district had fewer than 2,501 units of average daily attendance in the 1996–97 fiscal year, except that this section does not apply in a school year in which an otherwise eligible school district receives more than two million dollars ($2,000,000) in federal Forest Reserve funds.

history: (History: Amended by Stats. 2004, Ch. 105, Sec. 1. Effective July 6, 2004.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text:
(a) For the 1984–85 fiscal year to the 2012–13 fiscal year, inclusive, the Superintendent shall increase the funding amounts specified in Sections 42282 and 42284 by an amount proportionate to the increase applied to the statewide average revenue limit for unified school districts for the then current fiscal year.

(b) For the 2013–14 fiscal year to the 2021–22 fiscal year, inclusive, the Superintendent shall increase the funding amounts specified in Sections 42282 and 42284, as previously increased pursuant to subdivision (a) and Sections 42289 to 42289.5, inclusive, by the percentage calculated pursuant to paragraph (2) of subdivision (d) of Section 42238.02 for the then current fiscal year.

(c) Commencing with the 2022–23 fiscal year, the Superintendent shall increase the funding amounts specified in Sections 42282 and 42284, as previously increased by Sections 42289 to 42289.5, inclusive, by the percentage calculated pursuant to paragraph (2) of subdivision (d) of Section 42238.02 for the then current fiscal year.

history: (History: Amended by Stats. 2026, Ch. 65, Sec. 56. (AB 126) Effective July 9, 2026.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text:
Notwithstanding any other law, for each fiscal year through the 2012–13 fiscal year, before calculating the increase in funding amount specified in Section 42287, the Superintendent shall increase the funding amounts specified in Sections 42281, 42282, and 42284, by the product of subdivisions (a) and (b):

(a) The amount per unit of average daily attendance received by the school district pursuant to Section 46201 in the prior fiscal year.

(b) The average daily attendance for each necessary small school and necessary small high school for which the school district received funding in the prior fiscal year pursuant to Section 42281, 42282, or 42284, as appropriate.

history: (History: Amended by Stats. 2013, Ch. 47, Sec. 56. (AB 97) Effective July 1, 2013.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text:
(a) Notwithstanding any other law, for the 1988–89 fiscal year to the 2012–13 fiscal year, inclusive, after calculating the increase in funding amounts specified in Section 42287, the Superintendent shall increase the funding amounts specified in Sections 42281, 42282, and 42284, by the sum of paragraphs (1) and (2):

(1) Compute the product of subparagraphs (A) and (B):

(A) The amount per unit of average daily attendance computed pursuant to subdivision (g) of Section 42240.

(B) The average daily attendance for each necessary small school and necessary small high school for which the district receives funding in the current fiscal year pursuant to Section 42281, 42282, or 42284, as appropriate.

(2) From the 1990–91 fiscal year to the 2012–13 fiscal year, inclusive, the amount computed pursuant to paragraph (1) shall be increased by the percentage cost-of-living increase given to school district revenue limits for the then current fiscal year.

history: (History: Amended by Stats. 2013, Ch. 47, Sec. 57. (AB 97) Effective July 1, 2013.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text:
(a) Notwithstanding any other law, for the 1989–90 fiscal year to the 2012–13 fiscal year, inclusive, after calculating the increase in funding amounts specified in Section 42287, the Superintendent shall increase the funding amounts specified in Sections 42281, 42282, and 42284, by the sum of paragraphs (1) and (2):

(1) Compute the product of subparagraphs (A) and (B):

(A) The amount per unit of average daily attendance computed pursuant to subdivision (e) of Section 54060.5.

(B) The average daily attendance for each necessary small school and necessary small high school for which the school district receives funding in the current fiscal year pursuant to Section 42281, 42282, or 42284, as appropriate.

(2) From the 1990–91 fiscal year to the 2012–13 fiscal year, inclusive, the amount computed pursuant to paragraph (1) shall be increased by the percentage cost-of-living increase given to school district revenue limits for the then current fiscal year.

history: (History: Amended by Stats. 2013, Ch. 47, Sec. 58. (AB 97) Effective July 1, 2013.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text:
(a) Notwithstanding any other law, for the 1989–90 fiscal year to the 2012–13 fiscal year, inclusive, after calculating the increase in funding amounts specified in Section 42287, the Superintendent shall increase the funding amounts specified in Sections 42281, 42282, and 42284, by the sum of paragraphs (1) and (2):

(1) Compute the product of subparagraphs (A) and (B):

(A) The amount per unit of average daily attendance computed pursuant to subdivision (e) of Section 54060.6.

(B) The average daily attendance for each necessary small school and necessary small high school for which the school district receives funding in the current fiscal year pursuant to Section 42281, 42282, or 42284, as appropriate.

(2) From the 1990–91 fiscal year to the 2012–13 fiscal year, inclusive, the amount computed pursuant to paragraph (1) shall be increased by the percentage cost-of-living increase given to school district revenue limits for the then current fiscal year.

history: (History: Amended by Stats. 2013, Ch. 47, Sec. 59. (AB 97) Effective July 1, 2013.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text:
(a) Notwithstanding any other law, for the 1989–90 fiscal year to the 2012–13 fiscal year, inclusive, after calculating the increase in funding amounts specified in Section 42287, the Superintendent of Public Instruction shall increase the funding amounts specified in Sections 42281, 42282, and 42284, by the sum of paragraphs (1) and (2):

(1) Compute the product of subparagraphs (A) and (B):

(A) The amount per unit of average daily attendance computed pursuant to subdivision (b) of Section 54060.7.

(B) The average daily attendance for each necessary small school and necessary small high school for which the school district receives funding in the current fiscal year pursuant to Section 42281, 42282, or 42284, as appropriate.

(2) From the 1990–91 fiscal year to the 2012–13 fiscal year, inclusive, the amount computed pursuant to paragraph (1) shall be increased by the percentage cost-of-living increase given to school district revenue limits for the then current fiscal year.

history: (History: Amended by Stats. 2013, Ch. 47, Sec. 60. (AB 97) Effective July 1, 2013.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text: Notwithstanding any other law, the increases determined pursuant to Sections 42289, 42289.1, 42289.3, and 42289.4 shall be permanently increased for the 1998–99 fiscal year by the quotient, for each school district eligible for an increase, of the amount determined pursuant to subparagraph (B) of paragraph (3) of subdivision (a) of Section 42238.8, as that section read on January 1, 2013, divided by the amount determined pursuant to subparagraph (C) of paragraph (3) of subdivision (a) of Section 42238.8, as that section read on January 1, 2013.

history: (History: Amended by Stats. 2013, Ch. 47, Sec. 61. (AB 97) Effective July 1, 2013.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text:
(a) It is the intent of the Legislature that the Quality Education Commission review the eligibility provisions for the establishment of necessary small schools as specified in Sections 42280, 42282, 42283, 42284, and 42285, including the following:

(1) The appropriate size for a necessary small elementary school, a necessary small middle school, and a necessary small high school.

(2) Whether mileage and other eligibility requirements are appropriate or need to be modified.

(b) It is further the intent of the Legislature that by January 1, 2006, the Quality Education Commission recommend to the Legislature modifications regarding the size, eligibility requirements, and funding of necessary small schools.

history: (History: Added by Stats. 2004, Ch. 871, Sec. 13. Effective January 1, 2005.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 4. Funding for Small School Districts


text:
(a) Revenues derived from a transactions and use tax imposed pursuant to Chapter 3.5 (commencing with Section 7288.1) of Part 1.7 of Division 2 of the Revenue and Taxation Code shall be allocated directly to each school district within the county and to the county office of education on the basis of an equal amount for each unit of average daily attendance within the county.

(b) The average daily attendance used for purposes of the allocations pursuant to subdivision (a) shall be the same average daily attendance used for purposes of allocations pursuant to Section 8880.5 of the Government Code.

history: (History: Added by Stats. 1991, 1st Ex. Sess., Ch. 14, Sec. 1. Effective March 7, 1993. Note: Condition in Sec. 4 of Ch. 14 was satisfied by enactment of AB 1930 as Ch. 1024, Stats. 1991, but operative date is not earlier than effective date.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

chapter: 8. Supplemental School Revenues

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 8. Supplemental School Revenues


text:
(a) Revenues from any transactions and use tax imposed pursuant to Chapter 3.5 (commencing with Section 7288.1) of Part 1.7 of Division 2 of the Revenue and Taxation Code shall not be considered “allocated local proceeds of taxes” pursuant to Section 41202 of the Education Code or paragraph (2) of subdivision (b) of Section 8 of Article XVI of the California Constitution.

(b) Revenues derived from any transactions and use tax imposed pursuant to Chapter 3.5 (commencing with Section 7288.1) of Part 1.7 of Division 2 of the Revenue and Taxation Code shall supplement, and shall not be offset against, the allocations made pursuant to Section 2558 or 42238 of the Education Code.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: In the event an ordinance is proposed to the voters in a county pursuant to Section 7288.3 of the Revenue and Taxation Code, each school district and the county office of education shall concurrently, as necessary, propose an increase in its appropriations limit pursuant to Section 4 of Article XIIIB of the California Constitution in an amount equal to or greater than the revenues derived from any transactions and use tax imposed pursuant to Chapter 3.5 (commencing with Section 7288.1) of Part 1.7 of Division 2 of the Revenue and Taxation Code.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: For purposes of this chapter, a “school district” includes a community college district.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: The total amount budgeted as the proposed expenditure of the school district for each major classification of school district expenditures listed in the school district budget forms prescribed by the Superintendent of Public Instruction shall be the maximum amount which may be expended for that classification of expenditures for the school year. Transfers may be made from the designated fund balance or the unappropriated fund balance to any expenditure classification or between expenditure classifications at any time by written resolution of the board of education of any school district governed by a board of education, when filed with the county superintendent of schools and the county auditor, or by written resolution of the board of trustees of any school district not governed by a board of education, when approved by the county superintendent of schools and filed with the county auditor. A resolution providing for the transfers specified in this section shall be approved by a majority vote of the members of the governing board. Nothing in this section shall be construed as affecting Sections 42204 and 85112.

history: (History: Amended by Stats. 1987, Ch. 917, Sec. 21.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 1. Control of Expenditures

path: 2. ELEMENTARY AND SECONDARY EDUCATION > 3. LOCAL ADMINISTRATION > 24. SCHOOL FINANCE > 9. School District Funds—Expenditures and Appropriations > 1. Control of Expenditures


text: At the close of any school year a school district may, with the approval of the governing board, identify and request the county superintendent of schools to make the transfers between the designated fund balance or the unappropriated fund balance and any expenditure classification or classifications, or balance any expenditure classifications of the budget of the district for that school year as necessary to permit the payment of obligations of the district incurred during that school year. For each elementary, high school, and unified school district that, during the preceding school year, had an average daily attendance less than the level, as appropriate, specified in subdivision (a) of Section 41301, the county superintendent of schools, with the consent of the governing board of the school district, may identify and make the transfers, and shall so notify the districts.

history: (History: Amended by Stats. 1988, Ch. 1462, Sec. 2.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

chapter: 9. School District Funds—Expenditures and Appropriations

article: 1. Control of Expenditures


text: Notwithstanding the provisions of Sections 42600 and 42610 or any provision of this code to the contrary, the governing board of any school district may, by a majority vote of its membership, and with the approval of the county superintendent of schools, budget and use any unbudgeted income provided during the fiscal year from any source.

history: (History: Amended by Stats. 1987, Ch. 917, Sec. 23.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 1. Control of Expenditures


text: The governing board of any school district may direct that moneys held in any fund or account may be temporarily transferred to another fund or account of the district for payment of obligations. The transfer shall be accounted for as temporary borrowing between funds or accounts and shall not be available for appropriation or be considered income to the borrowing fund or account. Amounts transferred shall be repaid either in the same fiscal year, or in the following fiscal year if the transfer takes place within the final 120 calendar days of a fiscal year. Borrowing shall occur only when the fund or account receiving the money will earn sufficient income, during the current fiscal year, to repay the amount transferred. No more than 75 percent of the maximum of moneys held in any fund or account during a current fiscal year may be transferred.

history: (History: Amended by Stats. 1987, Ch. 586, Sec. 5.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 1. Control of Expenditures


text:
Any amounts added to the general reserve of the school district in excess of the amount already budgeted shall not be available for appropriation by the school district for the current fiscal year except by the following procedure. The governing board of the school district shall, by formal action of the board, pass a resolution setting forth the need according to major classification of school district expenditures to be met from any portion of the general reserve derived from assured income in excess of the total amount anticipated in the budget. The resolution shall be submitted to the county superintendent of schools.

The county superintendent of schools shall approve any resolution for the appropriation of income to the extent that the income was not anticipated in the budget of the school district.

On the first day of July of each year, the general reserve together with unexpended balances of appropriations and income in excess of anticipated income for the preceding fiscal year shall be placed to the credit of the school district, and the school district shall include all money so credited in the balance shown in the budget for the ensuing fiscal year.

history: (History: Amended by Stats. 1987, Ch. 917, Sec. 24.)

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 > 2. Appropriation of Income Budget Excess


text:
Whenever prior to the receipt by any school district or county school service fund of its state, county, city and county, or district funds, any school district or county school service fund of a county or city and county does not have sufficient money to its credit to meet current expenses of maintenance, the board of supervisors of the county or city and county shall order, and the auditor and treasurer of the county or city and county shall make a temporary transfer from any funds of the county or city and county not immediately needed to pay claims against them to the school fund of the district or county school service fund of the amount needed, not exceeding 85 percent of the amount of money which will accrue to the school district or county school service fund during the fiscal year. Upon the making of the transfer the auditor shall immediately notify the superintendent of schools of the county or city and county of the amount transferred. Each transfer of funds requested under this section shall be granted in order of receipt by the board of supervisors, regardless of whether sufficient county funds are available for transfer to meet pending or anticipated requests of school districts.

The funds transferred under this section to the credit of a school district or county school service fund shall be retransferred by the auditor and treasurer to the fund from which they were taken from the first moneys accruing to the school district or county school service fund and before any other obligation of the school district or county school service fund is paid from the money accruing.

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

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 > 3. Temporary Transfer—County to Districts, to Finance Excess Expenditure


text:
(a) Whenever a charter school of a county or city and county does not have sufficient money to its credit, before the charter school receives its state, county, city and county, or district funds, to meet current expenses of maintenance, the board of supervisors of the county or city and county may order, and the auditor and treasurer of the county or city and county shall make, a temporary transfer from any funds of the county or city and county not immediately needed to pay claims against them to the charter school of the amount needed, not exceeding 85 percent of the amount of money that will accrue to the charter school during the fiscal year. Upon the making of a transfer, the auditor shall immediately notify the superintendent of schools of the county or city and county of the amount transferred. The board of supervisors may order temporary transfers of funds to charter schools only after ensuring that all transfer requests for school districts and county offices of education have been satisfied pursuant to Section 42620.

(b) The funds transferred under this section to the credit of a charter school shall be retransferred by the auditor and treasurer to the fund from which they were taken from the first moneys accruing to the charter school and before any other obligation of the charter school is paid from the money accruing.

history: (History: Added by Stats. 2012, Ch. 38, Sec. 50. (SB 1016) Effective June 27, 2012.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

article: 3. Temporary Transfer—County to Districts, to Finance Excess Expenditure


text: The county superintendent of schools of each county, with the approval of the county board of education, may make temporary transfers to a school district or charter school that does not have sufficient money to its credit to meet current operating expenses from the county school service fund, in amounts and at times that the county superintendent of schools deems necessary. These transfers shall not exceed 85 percent of the amount of money accruing to the school district or charter school at the time of transfer. The amounts so transferred shall be repaid to the county school service fund before June 30 of the current year from any funds subsequently received by the school district or charter school.

history: (History: Amended by Stats. 2012, Ch. 38, Sec. 51. (SB 1016) Effective June 27, 2012.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: The county superintendent of schools, with the approval of the county board of education, may make an apportionment to a school district or charter school from the county school service fund conditional upon the repayment to the fund during the next succeeding fiscal year of the amount apportioned to the school district or charter school and, during the next succeeding fiscal year, shall transfer the amount of the apportionment from the general fund of the school district or charter school to the county school service fund.

history: (History: Amended by Stats. 2012, Ch. 38, Sec. 52. (SB 1016) Effective June 27, 2012.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) Upon the request of the county board of education on behalf of a newly organized school district, and upon the order of the county board of supervisors of the county or city and county, the auditor and treasurer of the county or city and county shall make a temporary transfer from any funds of the county or city and county not immediately needed to pay claims against them to the general fund of the newly organized school district for the purpose of meeting the current expense of the school district until the school district receives its first state apportionments or school district tax funds. Upon the making of the transfer, the auditor shall immediately notify the superintendent of schools of the county or the city and county of the amount transferred.

(b) The funds transferred under this section to the general fund of a newly organized school district shall be retransferred by the auditor and the treasurer to the fund from which they were taken from the first moneys accruing to the school district after it becomes effective for all purposes pursuant to Section 35534 and before any other obligation of the school district is paid from the money accruing.

history: (History: Amended by Stats. 2015, Ch. 386, Sec. 17. (SB 436) Effective January 1, 2016.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: Except as otherwise provided in this code, money shall be paid from the funds of any school district for the payment of the expenses of the district, only as provided in this article.

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: All payments from the funds of a school district shall be made by written order of the governing board of the district. Orders shall be on forms prescribed by the county superintendent of schools unless the warrants are processed by an on-line data processing system. Forms may be printed and furnished by the board of supervisors or the county superintendent of schools.

history: (History: Amended by Stats. 1987, Ch. 1452, Sec. 352.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION

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


text: Each order drawn on the funds of a school district shall be signed by at least 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 orders in its name. No person other than an officer or employee of the district shall be authorized to sign orders.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: The governing board of each school district shall be responsible for filing or causing to be filed with the county superintendent of schools the verified signature of each person, including members of the governing board, authorized to sign orders in its name. Except for districts determined to be fiscally accountable pursuant to Section 42650, no order on the funds of any school district shall be approved by the county superintendent of schools unless the signatures are on file in his office and he is satisfied that the signatures on the order are those of persons authorized to sign the order.

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

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
Each order drawn against the funds of a school district shall be numbered and shall state: (a) the particular fund or funds of the district against which it is drawn, (b) the amount of the payment to be made from each fund, and (c) the rate of salary and the period of service of any employee of the district for whom an order is issued for payment of salary or wages.

If drawn for any purpose other than the payment of salaries or wages of school district employees, the order shall be accompanied by an itemized bill showing the separate items and the price of each. Notwithstanding that requirement, if the county superintendent of schools determines that including an itemized bill with the order is impractical under the system of payment utilized, the itemized bill showing the separate items and the price of each shall instead be retained by the school district and shall be available for audit as directed by the county auditor.

history: (History: Amended by Stats. 1988, Ch. 1461, Sec. 18.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: Each order drawn against the funds of a school district shall be transmitted to the county superintendent of schools, and, if approved and signed by him shall become a requisition on the county auditor. The county superintendent may prescribe alternative procedures for districts determined to be fiscally accountable pursuant to Section 42650.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) The county superintendent of schools may examine each order on school district funds transmitted to him or her, in the order in which it is received in his or her office. If it appears that the order is properly drawn for the payment of legally authorized expenses against the proper funds of the district, and that there are sufficient moneys in the fund or funds against which the order is drawn to pay it, the county superintendent shall endorse upon it “examined and approved,” and shall, in attestation thereof, affix his or her signature and number and date the requisition and transmit it directly to the county auditor, in the order in which the order is received in his or her office. The county superintendent may prescribe alternative methods for districts determined to be fiscally accountable pursuant to Section 42650.

(b) Notwithstanding subdivision (a), the county superintendent may allow electronic transfers, upon approval of the county auditor.

history: (History: Amended by Stats. 1987, Ch. 1452, Sec. 353.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: If at any time during a fiscal year the county superintendent of schools concludes that the budget of any school district within his or her jurisdiction does not comply with the standards and criteria for fiscal stability developed pursuant to Section 33127 for that fiscal year, he or she shall notify the Superintendent of Public Instruction and the district in writing of that conclusion and may conduct a comprehensive review of the financial and budgetary conditions of the district. The superintendent shall report his or her findings and recommendations to the governing board of the district and the Superintendent of Public Instruction and may include recommendations of methods by which the budgeted expenditures for the balance of the fiscal year may be brought into balance with the revenue of the district. That report shall be made to the governing board at a public meeting of the governing board. The governing board shall, no later than 15 days after receipt of the report, notify the county superintendent of schools and the Superintendent of Public Instruction of its proposed actions on their recommendations.

history: (History: Amended by Stats. 1988, Ch. 1462, Sec. 3.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) If the order is disapproved by the county superintendent of schools, it shall be returned to the governing board of the school district, except as otherwise provided in this code for the registration of warrants, with a statement of his or her reasons for disapproving the order.

(b) If the county superintendent determines that there is evidence that fraud or misappropriation of funds has occurred, the county superintendent shall notify the governing board of the school district, the State Controller, the Superintendent of Public Instruction, and the local district attorney.

history: (History: Amended by Stats. 2001, Ch. 620, Sec. 4. Effective January 1, 2002.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
(a) The county auditor may examine each order and requisition on school district funds transmitted to the auditor by the county superintendent of schools. If the auditor allows the order and requisition, the auditor shall endorse thereon “examined and allowed,” and shall date, number, and sign it, whereupon it shall become a warrant on the county treasurer. The auditor shall detach any bill attached to the requisition, and shall number the bill, giving it the same number that the auditor gives the warrant, and file it in the auditor’s office. The auditor shall thereupon return the order, requisition, and 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 the payee’s order.

(b) A requisition of the county superintendent of schools, whether based upon written order of the governing board of a school district or authorized by law, shall constitute full authority for the signature for allowance of the requisition by the county auditor as a warrant on the county treasurer, and no other authority shall be necessary or required for such action by the county auditor.

(c) “Requisition,” as used in this section, includes any order or demand signed by the county superintendent of schools directing the county auditor to draw the auditor’s warrant on the county treasurer.

history: (History: Amended by Stats. 2021, Ch. 666, Sec. 34. (AB 486) Effective January 1, 2022.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
The county auditor may authorize the destruction of any bill or supporting document received from a school district for purposes of Section 42639 if all of the following conditions are met:

(a) The record, paper, or document is photographed, microphotographed, or reproduced on film of a type approved for permanent photographic records by the National Institute of Standards and Technology.

(b) The device used to reproduce such record, paper, or document on film is one which accurately reproduces the original thereof in all details.

(c) The photographs, microphotographs, or other reproductions on film are placed in conveniently accessible files and provision is made for preserving, examining, and using the same.

history: (History: Amended by Stats. 2017, Ch. 573, Sec. 73. (SB 800) Effective January 1, 2018.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
In lieu of drawing his warrant as provided in Section 42639, the county auditor may, with the approval of the governing board of the school district, endorse, date, and number the order and requisition and may prepare a separate warrant on the county treasurer for the same amount as the order and requisition. The warrant shall show that it had been drawn on the order of a school district naming the school district and shall show, the payee, date of issue, as well as other information deemed appropriate by the auditor.

The auditor shall draw such separate warrant by signing it and no other signature shall be required. Thereupon the auditor shall transmit the separate 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, or with the approval of the governing board of the school district, shall transmit it to the payee.

The order and requisition may direct the transfer of the amount of the separate warrant from the funds of the district to a clearing fund in the county treasury (to be known as the schools commercial revolving fund), to the end that separate warrants for all districts may be drawn against a single revolving fund.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: The governing board of any school district may, with the approval of the county auditor and county treasurer, in lieu of issuing single orders for the payment of the salary or wages of each employee, issue payroll orders, on forms prescribed by the county superintendent of schools and approved by the Superintendent of Public Instruction, for the payment of the salaries or wages of two or more employees. Payroll orders may be drawn only for the payment of salaries and wages of employees, and shall constitute requisitions on the county auditor and warrants on the county treasurer when approved and signed by the county superintendent of schools and allowed and signed by the county auditor, respectively.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: Each payroll order drawn pursuant to this article shall be drawn, approved, and issued in the same manner and shall contain the same minimum content as prescribed for single orders. Each payroll order shall list the names of all employees in whose favor the order is drawn and shall state the amount of money due each.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
The superintendent of schools of each county shall keep, open to the inspection of the public, a register of warrants, showing the fund upon which the requisitions have been drawn, the number, in whose favor, and for what purpose they were drawn.

The county superintendent shall prescribe rules for school districts he determines to be fiscally accountable, pursuant to Section 42650, that retain copies of warrants and supporting documents within the district files.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
Orders for the payment of wages and payroll orders for the payment of wages of employees employed full time in positions not requiring certification qualifications shall be drawn twice during each calendar month on days designated in advance by the governing board of each school district to which this section is made applicable. Labor performed between the 1st and 15th days, inclusive, of any calendar month shall be paid for between the 16th and 26th day of the month during which the labor was performed, and labor performed between the 16th and the last day inclusive, of any calendar month, shall be paid for between the 1st and 10th day of the following month.

The governing board of each school district which has an average daily attendance of 5,000 or more, and the governing board of each school district with an average daily attendance of less than 5,000 in a county with a population in excess of 4,000,000 persons as determined by the 1960 federal census, shall make the provisions of this section applicable to the board, whenever a majority of the employees of the district employed full time in positions not requiring certification qualifications petition the board in writing to do so.

The governing board of a school district which has an average daily attendance of less than 5,000, other than such a school district situated in a county with a population in excess of 4,000,000 persons as determined by the 1960 federal census, may, on the petition in writing of a majority of the employees of the district employed full time in positions not requiring certification qualifications, make the provisions of this section applicable to the board.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: In any unified school district with 100,000 or more average daily attendance as an alternative to the payment procedures prescribed by Section 42644, orders for the payment of wages, and payroll orders for the payment of wages and warrants for the payment of wages of employees employed full time in positions not requiring certification qualifications shall be drawn once each two weeks, twice a month, or once each four weeks on days designated in advance by the governing board of the district. Labor performed during each such payroll period shall be paid for not later than the eighth working day of the following payroll period.

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text:
In any county, the county superintendent of schools, with the approval of the Superintendent of Public Instruction, the county board of education, and the county auditor, may prescribe a payroll procedure, to be followed by designated districts in the county, under which the school district governing boards, by use of payroll orders, shall authorize and direct the county superintendent of schools and the county auditor to draw separate payroll warrants in the names of the individual district employees for the respective amounts set forth therein to the end that each employee may be furnished with a statement of the amount earned and an itemization of the amounts withheld therefrom under requirements of the law or by direction of the employee.

The payroll warrants shall show the closing date of the pay period for which issued and the date of issue and a statement that it is drawn by order of the governing board of the district and shall bear the signature of the county auditor.

To obtain the advantage of a uniform pay period and pay date within school districts, the payroll procedure may specify the ending date of the pay period and, notwithstanding Sections 42644, 45040, and 45048, the date of issue for payroll warrants, except that the issue date shall be on or before the 10th calendar day following the end of the pay period. The payroll procedure may provide for salary payments, including salary advances, more frequently than once a month.

The payroll procedure may provide for payroll orders authorizing salary payments to individual employees on a continuing basis until notifications of changes or adjustments are submitted by the school districts, provided that an itemized listing of payments made under this procedure is furnished to the school district on or before the date of issue of the payroll warrants.

The payroll order may direct the transfer from the districts’ funds to a clearing fund in the county treasury, to be known as the schools payroll revolving fund, of the total of the amount of the payroll warrants to be issued under the order to the end that payroll warrants for all districts may be drawn against a single revolving fund. The payroll order may further direct the transfer from the districts’ funds of the totals of the various deductions set forth therein to the trust funds in the county treasury entitled to receive credit for them and may further direct the proper disbursement of such trust amounts.

When the payroll procedure provides for payment of salary once each month the payment shall be made on the last working day of the month as required by Section 45166.

history: (History: Amended by Stats. 1987, Ch. 1452, Sec. 355.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION


text: A payroll clearance fund, for the purpose of consolidating and balancing payroll deductions and other payroll accounting purposes for one or more school district employees whose salary is paid from one or more funds, may be established by the governing board of the school district or, if the district operates under the payroll procedures set forth in Section 42646, by the county superintendent of schools.

history: (History: Added by Stats. 1987, Ch. 586, Sec. 6.)

title: 2. ELEMENTARY AND SECONDARY EDUCATION