Today's Law As Amended

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AB-1321 Education finance: fiscal transparency.(2017-2018)



SECTION 1.

 Section 33130 is added to the Education Code, to read:

33130.
 (a) For purposes of transparency and local, state, and federal reporting, the Superintendent, the Controller, and the Director of Finance shall accomplish all of the following:
(1) Ensure that the state report card required by Section 1111(h)(1) of the federal Every Student Succeeds Act (Public Law 114-95) includes the per-pupil expenditures of federal, state, and local funds, including actual personnel expenditures and actual nonpersonnel expenditures of federal, state, and local funds, for each local educational agency and each school in the state for the preceding fiscal year. To comply with federal requirements that the state report card be concise, the Superintendent, the Controller, and the Director of Finance shall establish guidelines for the reporting of personnel and nonpersonnel expenditures that minimize, to the extent allowed by federal law, the recordkeeping burden on local educational agencies and that result in a report card that can be quickly and easily understood by the public and enables transparent disclosure of the expenditure of local control funding formula funds.
(2) Ensure that the per-pupil expenditures reported include expenditures for free public education, including (A) expenditures for administration, instruction, attendance and health services, pupil transportation services, plant operation and maintenance, fixed charges, and net expenditures to cover deficits for food services and student body activities; but do not include (B) expenditures for community services, capital outlay, and debt service, or any expenditures made from funds received under Title I of the federal Elementary and Secondary Education Act (Public Law 89-10, as amended).
(b) The Superintendent, in compliance with federal requirements, shall ensure that each local educational agency collects appropriate data, and includes in the local educational agency’s annual report, the information described in paragraph (1) of subdivision (a) as applied to the local educational agency and each school within the jurisdiction of the local educational agency.
(c) The provisions of this section shall be considered, no later than March 1, 2018, by the Superintendent, the Controller, and the Director of Finance when developing and adopting new standards and criteria pursuant to Section 33127. Notwithstanding any other law, to enable fiscal reporting, local educational agencies shall adhere to the standards and criteria adopted pursuant to this section commencing with the 2018–19 fiscal year.
SEC. 2.
 If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.