Education Code - EDC
TITLE 2. ELEMENTARY AND SECONDARY EDUCATION [33000 - 65001]
( Title 2 enacted by Stats. 1976, Ch. 1010. ) DIVISION 3. LOCAL ADMINISTRATION [35000 - 45500]
( Division 3 enacted by Stats. 1976, Ch. 1010. ) PART 24. SCHOOL FINANCE [41000 - 43052]
( Part 24 enacted by Stats. 1976, Ch. 1010. ) CHAPTER 6. Financial Statements of School Districts [42100 - 42142]
( Chapter 6 enacted by Stats. 1976, Ch. 1010. ) ARTICLE 1. Statements [42100 - 42120]
( Article 1 enacted by Stats. 1976, Ch. 1010. ) 42100.
(a) On or before September 15, the governing board of each school district shall approve, in a format prescribed by the Superintendent of Public Instruction, an annual statement of all receipts and expenditures of the district for the preceding fiscal year and shall file the statement, along with the statement received pursuant to subdivision (b), with the county superintendent of schools. On or before October 15, the county superintendent of schools shall verify the mathematical accuracy of the statements and shall transmit a copy to the Superintendent of Public Instruction.
(b) On or before September 15, each charter school shall approve, in a format prescribed by the Superintendent of Public Instruction, an annual statement of all receipts and expenditures of the charter school for the preceding fiscal year and shall file the statement with the entity that approved the charter school.
(c) The forms prescribed by the Superintendent of Public Instruction shall be adopted as regulations by the State Board of Education, and may be amended periodically to accommodate changes in statute or government reporting standards.
(Amended by Stats. 2002, Ch. 1058, Sec. 2. Effective January 1, 2003.)