ARTICLE 1. Statements [42100 - 42120]
( Article 1 enacted by Stats. 1976, Ch. 1010. )
(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.)
(a) The governing board of each school district shall hold a public hearing on the proposed budget in a school district facility, or some other place conveniently accessible to the residents of the school district. The public hearing shall be held any day on or before the date specified for this purpose in subdivision (a) of, or paragraph (3) of subdivision (d) of, Section 42127, but not less than three working days following availability of the proposed budget for public inspection. At the hearing, any resident in the school district may appear and object to the proposed budget or any item in the budget.
(b) The public hearing required by this section may be concluded on the proposed budget when there are no requests for further hearing on file, and shall be
concluded no later than the date specified for this purpose in subdivision (a) of, or paragraph (3) of subdivision (d) of, Section 42127. The budget shall not be finally adopted by the governing board of the school district until after the public hearing has been held.
(c) The proposed budget shall show expenditures, cash balances, and all revenues, as required to be tabulated pursuant to Sections 42122 and 42123, and also shall include an estimate of those figures, unaudited, for the preceding fiscal year. In addition, any tax statement submitted by the governing board of the school district pursuant to subdivision (a) of Section 42127, any school district tax requirement computed pursuant to subdivision (b) of Section 42127 for the school year to which the proposed budget is intended to apply, and any recommendations made by the county superintendent of schools pursuant to subdivision (d) of Section 42127 shall be made available by the school
district for public inspection in a facility of the school district or in some other place conveniently accessible to residents of the school district.
(d) (1) (A) Notification of the dates and location or locations at which the proposed budget may be inspected by the public, and the date, time, and location of the public hearing on the proposed budget, shall be published by the school district or the county superintendent of schools on behalf of the school district, in a newspaper of general circulation in the school district or, if there is no newspaper of general circulation in the school district, in any newspaper of general circulation in the county, at least three days before the availability of the proposed budget for public inspection.
(B) The publication of the dates and locations pursuant to subparagraph (A) shall occur no
earlier than 45 days before the final date for the hearing as specified in subdivision (a) of, or paragraph (3) of subdivision (d) of, Section 42127, but not less than 10 days before the date set for hearing. The cost of the publication shall be a legal and proper charge against the school district for which the publication is made.
(2) A school district may also post the notice described in paragraph (1) on the school district’s internet website.
(3) Each county superintendent of schools shall verify that the publishing requirement described in paragraph (1) is met for all school districts in their jurisdiction.
(e) (1) The department shall select three school districts that agree to provide information to the department regarding how the school district communicates with the school community within the school district. The department shall select school districts from the northern, southern, and central regions of the state and from urban, rural, and suburban areas, so that the school districts are broadly representative of the geographic diversity of the state.
(2) (A) A participating school district shall provide all of the following information to the department:
(i) How the school community receives or accesses information from the school district.
(ii) The types of information posted on the school
district’s internet website.
(iii) The effectiveness of information posted on the school district’s internet website for communicating with the school community.
(iv) Other methods by which the school district communicates with the school community aside from posting information on the school district’s internet website and the effectiveness of those other methods.
(v) Recommendations for how the school district can improve communication with the school community.
(vi) Any other information the department requests relating to how the school district communicates with the school community within the school district.
(B) A participating school district shall solicit feedback from the larger
school community, including, but not limited to, the parents and guardians of pupils enrolled in the school district, for purposes of this subdivision.
(3) A participating school district shall provide the information described in paragraph (2) to the department on or before December 31, 2024, on or before December 31, 2025, and on or before December 31, 2026.
(f) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.
(Amended by Stats. 2023, Ch. 811, Sec. 1. (AB 721) Effective January 1, 2024. Repealed as of January 1, 2027, by its own provisions. See later operative version added by Sec. 2 of Stats. 2023, Ch. 811.)
(a) The governing board of each school district shall hold a public hearing on the proposed budget in a school district facility, or some other place conveniently accessible to the residents of the school district. The public hearing shall be held any day on or before the date specified for this purpose in subdivision (a) of, or paragraph (3) of subdivision (d) of, Section 42127, but not less than three working days following availability of the proposed budget for public inspection. At the hearing, any resident in the school district may appear and object to the proposed budget or any item in the budget.
(b) The public hearing required by this section may be concluded on the proposed budget when there are no requests for further hearing on file,
and shall be concluded no later than the date specified for this purpose in subdivision (a) of, or paragraph (3) of subdivision (d) of, Section 42127. The budget shall not be finally adopted by the governing board of the school district until after the public hearing has been held.
(c) The proposed budget shall show expenditures, cash balances, and all revenues, as required to be tabulated pursuant to Sections 42122 and 42123, and also shall include an estimate of those figures, unaudited, for the preceding fiscal year. In addition, any tax statement submitted by the governing board of the school district pursuant to subdivision (a) of Section 42127, any school district tax requirement computed pursuant to subdivision (b) of Section 42127 for the school year to which the proposed budget is intended to apply, and any recommendations made by the county superintendent of schools pursuant to subdivision (d) of Section 42127 shall be made available
by the school district for public inspection in a facility of the school district or in some other place conveniently accessible to residents of the school district.
(d) (1) (A) Notification of the dates and location or locations at which the proposed budget may be inspected by the public, and the date, time, and location of the public hearing on the proposed budget, shall be posted prominently on the homepage of the internet website of the school district at least three days before the availability of the proposed budget for public inspection.
(B) The posting of the dates and locations pursuant to subparagraph (A) shall occur no earlier than 45 days before the final date for the hearing as specified in subdivision (a) of, or paragraph (3) of subdivision (d) of, Section 42127, but not less than 10 days before the date set for
hearing.
(2) The notice described in paragraph (1) may also be published by the school district, or the county superintendent of schools on behalf of the school district, in a newspaper of general circulation in the school district or in any newspaper of general circulation in the county.
(3) Each county superintendent of schools shall verify that the posting requirement described in paragraph (1) is met for all school districts in their jurisdiction.
(e) This section shall become operative on January 1, 2027.
(Repealed (in Sec. 1) and added by Stats. 2023, Ch. 811, Sec. 2. (AB 721) Effective January 1, 2024. Operative January 1, 2027, by its own provisions.)
Any violation of this article or a failure to comply with its provisions by the county superintendent of schools or by the governing board of any school district is punishable under Section 1222 of the Government Code.
(Enacted by Stats. 1976, Ch. 1010.)
The governing board of any school district may print and distribute in pamphlet form an annual financial statement of the receipts and expenditures of the school district, and may include in the pamphlet a general report concerning the conduct and condition of the schools of the district. Similar information of value to the public regarding the school system may be printed and distributed from time to time, or published not oftener than once a year, in a newspaper of general circulation published within the district.
(Enacted by Stats. 1976, Ch. 1010.)
If the county board of education neglects or refuses to make a county office of education budget in the manner as prescribed by this article, or neglects to file interim reports pursuant to subdivision (l) of Section 1240, the Superintendent of Public Instruction shall not make any apportionment of state or federal money for that particular county office of education for the current fiscal year, and the Superintendent of Public Instruction shall notify the appropriate county official that he or she shall not approve any warrants issued by the county office of education.
(Amended by Stats. 2004, Ch. 896, Sec. 35. Effective September 29, 2004.)