BILL NUMBER: AB 442	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Richman

                        FEBRUARY 14, 2003

   An act to amend Section 42122 of the Education Code, relating to
school finance.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 442, as introduced, Richman.  School finance:  budget
disclosures.
   Existing law requires the governing board of a school district to
approve an annual statement of all receipts and expenditures of the
district for the preceding fiscal year and to file the statement with
the county superintendent of schools.  Existing law requires the
board to hold a public hearing on the district's proposed budget and
requires the budget to show a complete plan and itemized statement of
all proposed expenditures.  Existing law requires the governing
board of a school district to issue a school accountability report
card annually.  Existing law requires the school accountability
report card to include, among other things, the estimated
expenditures per pupil and types of services funding, the quality and
currency of textbooks and other instructional materials, the total
number of the school's fully credentialed teachers, and the number of
teachers relying on emergency credentials.
   This bill would impose a state-mandated local program by requiring
the governing board to provide to the public a summary of the plan
and itemized statement of all proposed expenditures of the school
district and to distribute that summary at public hearings where the
budget will be discussed. The summary would be required to provided
specified information on the prior and proposed fiscal years
regarding, among other things, staffing expenditures, expenditures
for facility maintenance, new construction and modernization, average
operating expenses per pupil and class, and actual expenditures for
books, supplies, and instructional materials.
  The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement, including the creation of a State Mandates Claims Fund
to pay the costs of mandates that do not exceed $1,000,000 statewide
and other procedures for claims whose statewide costs exceed
$1,000,000.
   This bill would provide that, if the Commission on State Mandates
determines that the bill contains costs mandated by the state,
reimbursement for those costs shall be made pursuant to these
statutory provisions.
   Vote:  majority.  Appropriation:  no.  Fiscal committee:  yes.
State-mandated local program:  yes.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 42122 of the Education Code is amended to read:

   42122.   Effective July 1, 1988, each   (a)
Each  budget shall show a complete plan and itemized statement
of all proposed expenditures of the school district and of all
estimated revenues for the ensuing fiscal year, together with a
comparison of revenues and expenditures for the existing fiscal year.
  The budget shall also include the appropriations limit and the
total annual appropriations subject to limitation as determined
pursuant to Division 9 (commencing with Section 7900) of Title 1 of
the Government Code.  The county superintendent of schools shall from
his or her own records supply to the school district any information
that the school district may need to make the comparisons required
by this section.  
   (b) Commencing with the budget for the 2005-06 fiscal year, each
budget shall also include a summary of the complete plan and itemized
statement required pursuant to subdivision (a).  The school district
shall make the summary available to the public and, at a minimum,
distribute it at public hearings.  The summary shall include, but not
be limited to, the following information:
   (1) Itemized detail of the actual expenditures for the immediate
prior fiscal year and proposed current year expenditures on salaries,
benefits, incentive bonuses, expenses, or other forms of
remuneration paid to certificated staff, including administrators,
pupil services personnel, and teachers, and classified staff,
including paraprofessionals, office workers, clerical employees, and
others.
   (2) The actual expenditures in the immediate prior fiscal year,
proposed current year expenditures, and the percentage of any
increase or decrease budgeted for the current fiscal year, segregated
by type of credential, for salaries and benefits paid to employees
assigned to classrooms within the school district.
   (3) The number and percentage of classroom teachers who are fully
credentialed and employed by the district for the immediate prior and
the current fiscal years.
   (4) The average total expenditure for a credentialed teacher and a
noncredentialed teacher, based on salaries and benefit packages, and
the average amount spent for compensation of the 10 percent of the
credentialed teachers who earn the most and the 10 percent who earn
the least.
   (5) The number and percentage of classroom teachers employed by
the district for the immediate prior and current fiscal years who are
serving without full credentials, including holders of emergency
credentials, university interns, district interns, and preinterns.
   (6) The total expenditures for facility maintenance, new
construction and modernization for the immediate prior and current
fiscal years, including the number of completed new facility
projects.
   (7) The average class size by grade levels.
   (8) The average noncapital operating expenses per pupil and class
for the immediate prior fiscal year and proposed current year average
noncapital expenditures per pupil.
   (9) The actual expenditures in the immediate prior fiscal year and
proposed current year expenditures for books and supplies, including
the total cost of textbooks per pupil, and the total cost of
textbooks per class.
   (10) The actual expenditures in the immediate prior fiscal year
and proposed current year expenditures for instructional materials,
excluding textbooks, per pupil and the total cost of instructional
materials per class.  
   (11) Total district revenue and expenditures and average district
revenue and expenditures per pupil. 
  SEC. 2.  Notwithstanding Section 17610 of the Government Code, 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.  If the statewide cost of the claim for
reimbursement does not exceed one million dollars ($1,000,000),
reimbursement shall be made from the State Mandates Claims Fund.