AB 646, as introduced, McCarty. Education finance: school districts: financial statements.
Existing law, on or before September 15, requires the governing board of each school district to approve, as specified, an annual statement of all receipts and expenditures of the school district for the preceding fiscal year and file the statement, along with annual statements received from charter schools, as specified, with the county superintendent of schools. Existing law, on or before October 15, requires the county superintendent of schools to verify the mathematical accuracy of the statements and transmit a copy to the Superintendent of Public Instruction.
This bill would make nonsubstantive changes to those provisions.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 42100 of the Education Code is amended
2to read:
(a) On or before Septemberbegin delete 15,end deletebegin insert 15 of each year,end insert the
4governing board of each school district shall approve, in a format
P2 1prescribed by thebegin delete Superintendent of Public Instruction,end delete
2begin insert Superintendent,end insert an annual statement of all receipts and expenditures
3of thebegin insert schoolend insert district for the preceding fiscalbegin delete yearend deletebegin insert
year,end insert and shall
4file the statement, along with the statement received pursuant to
5subdivision (b), with the county superintendent of schools. On or
6before Octoberbegin delete 15,end deletebegin insert 15 of each year,end insert the county superintendent of
7schools shall verify the mathematical accuracy of the statements
8and shall transmit a copy to thebegin delete Superintendent of Public begin insert Superintendent.end insert
9Instruction.end delete
10(b) On or before Septemberbegin delete 15,end deletebegin insert
15 of each year,end insert
each charter
11school shall approve, in a format prescribed by thebegin delete Superintendent begin insert Superintendent,end insert an annual statement of all
12of Public Instruction,end delete
13receipts and expenditures of the charter school for the preceding
14fiscalbegin delete yearend deletebegin insert year,end insert and shall file the statement with the entity that
15approved the charter school.
16(c) The forms prescribed by the Superintendentbegin delete of Public shall be adopted as regulations by the
17Instructionend deletebegin delete State Board of begin insert
state board,end insert and may be amended periodically to
18Education,end delete
19accommodate changes in statute or government reporting standards.
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