Amended in Senate April 15, 2013

Senate BillNo. 49


Introduced by Senators Lieu and Steinberg

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(Principal coauthor: Assembly Member Olsen)

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(Coauthor: Assembly Member Muratsuchi)

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December 19, 2012


An act to amend Sections 32280, 32281, 32282, 32285, 32286,begin delete 41020,end deletebegin insert 32288,end insertand 47605 of, to add Sections 32286.1,begin delete 32287.1, and 41338.5end deletebegin insert 32288.1, and 32289.5end insert to,begin insert andend insert to repeal Section 32289 ofbegin delete, and to repeal and add Section 32288 ofend delete, the Education Code, relating to school safety.

LEGISLATIVE COUNSEL’S DIGEST

SB 49, as amended, Lieu. School safety plans.

(1) Existing law provides that school districts and county offices of education are responsible for the overall development of a comprehensive school safety plan for each of their constituent schools. Existing law requires the schoolsite council of a school to write and develop the school safety plan relevant to the needs and resources of the particular school. Existing law requires a schoolsite council or school safety planning committee, before adopting a school safety plan, to hold a public meeting at the schoolsite, as specified. Existing law requires schools to forward copies of their school safety plans to the school district or county office of education for approval. Existing law requires school districts and county offices of education annually to notify the State Department of Education regarding schools that fail to adopt a school safety plan.

This bill would revise and recast those procedures.begin insert The bill would, among other things, require each school to adopt its comprehensive school safety plan by March 1, 2014, and to review and update its plan by March 1 of every 3rd year thereafter.end insert The bill would require specified administrators of school districts and county offices of education to provide written notification to the Superintendent of Public Instruction identifying each school within the school district or county that has not complied with the requirement to adopt, and periodically review and update, a comprehensive school safety plan.begin delete The bill would require the Superintendent to publish, on the Internet Web site of the State Department of Education, the name of each school reported as not complying with the requirements to adopt, and periodically review and update, a comprehensive school safety plan.end deletebegin insert The bill would require the department to monitor compliance with these provisions using an existing monitoring framework.end insert By requiring school and local educational agency officers to perform additional duties, the bill would impose a state-mandated local program.

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(2) Existing law requires a county superintendent of schools to provide for an audit of all funds under his or her jurisdiction, and requires the governing board of a local educational agency to either provide for an audit of the books and accounts of the local educational agency or make arrangements with the county superintendent of schools having jurisdiction over the local educational agency to provide for that auditing. Existing law requires a county superintendent of schools to be responsible for reviewing the audit exceptions contained in an audit of a local educational agency under his or her jurisdiction related to specified topics, and determining whether the exceptions were either corrected or an acceptable plan of correction was developed. Existing law requires the county office of education to review certain audit exceptions upon submission and receipt of a final audit report. Existing law requires the Superintendent of Public Instruction to be responsible for ensuring that local educational agencies have either corrected or developed plans of correction for specified audit exceptions.

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This bill, commencing with the 2014-15 fiscal year, would require the auditor to include in the audit report a summary of the extent to which a local educational agency has complied with the requirement that each of its schools develop a comprehensive school safety plan.

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(3) Existing law establishes a public school funding system that includes, among other elements, the provision of funding to local educational agencies through state apportionments, the proceeds of property taxes collected at the local level, and other sources.

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This bill would require the Superintendent of Public Instruction to withhold the next principal apportionment from a local educational agency if the Superintendent receives an audit report that finds that the local educational agency has not substantially complied with the requirement that each of its schools develop a comprehensive school safety plan, or if the Superintendent finds that a superintendent of a school district or county office of education, or an administrator in charge of a school district or county office of education without a superintendent, has committed a violation by failing to provide written notification to the Superintendent identifying each school within the district or county that has not complied with specified requirements relating to the development and adoption of comprehensive school safety plans for that school year. The bill would authorize the Superintendent to apportion these funds to the affected local educational agency only after determining that the noncompliance or violation has been corrected.

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(4)

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begin insert(2)end insert The Charter Schools Act of 1992 allows one or more persons seeking to establish a charter school within a school district to circulate a petition to that effect. The act provides that a petition for the establishment of a charter school may be denied by the governing board of a school district upon a finding that the petition does not contain a reasonably comprehensive description of the procedures that the school will follow to ensure the health and safety of pupils and staff, including a requirement that each employee of the school furnish the school with a criminal record summary. The renewal of a charter is also governed by these criteria.

This bill, in addition, would add the development of a school safety plan, whichbegin delete includesend deletebegin insert would be required to includeend insert specifiedbegin delete elementsend deletebegin insert topicsend insert, and that is annually reviewed by the school and updated as necessary, to the procedures that the school will follow to ensure the health and safety of pupils and staff that are to be described in a petition for the establishment of, or application for the renewal of a charter of, a charter school.

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(5)

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begin insert(3)end insert  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.

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:

P4    1

SECTION 1.  

Section 32280 of the Education Code is amended
2to read:

3

32280.  

(a) It is the intent of the Legislature that all California
4public schools, in kindergarten, and grades 1 to 12, inclusive,
5operated by school districts, in cooperation with local law
6enforcement agencies, community leaders, parents, pupils, teachers,
7administrators, and other persons who may be interested in the
8prevention of campus crime and violence, develop a comprehensive
9school safety plan that addresses the safety concerns identified
10through a systematic planning process.

11(b) (1) For the purposes of this article, law enforcement agencies
12include local police departments, county sheriffs’ offices, school
13district police or security departments, probation departments, the
14Attorney General, any district attorney, or any city attorney.

15(2) For purposes of this article,begin delete aend delete “safety plan” means a plan to
16develop strategies aimed at the prevention of, and education about,
17potential incidents involving crime and violence on the school
18campus.

19(3) For purposes of Sections 32281 and 32282, “principal”
20includes the principal’s designee and “administrator in charge”
21includes the designee of the administrator in charge.

22

SEC. 2.  

Section 32281 of the Education Code is amended to
23read:

24

32281.  

(a) Each school district and county office of education
25is responsible for the overall development of all comprehensive
26school safety plans for its schools operating kindergarten or any
27of grades 1 to 12, inclusive.

28(b) (1) Except as provided in subdivision (d) with regard to a
29small school district, the schoolsite council established pursuant
30to former Section 52012, as it existed before July 1, 2005, or
31Section 52852 shall write and develop a comprehensive school
32safety plan relevant to the needs and resources of that particular
33school.

P5    1(2) The schoolsite council may delegate this responsibility to a
2school safety planning committee made up of the following
3members:

4(A) The principal or the administrator in charge of a school
5without a principal.

6(B) One teacher who is a representative of the recognized
7certificated employee organization.

8(C) One parent whose child attends the school.

9(D) One classified employee who is a representative of the
10recognized classified employee organization.

11(E) Other members, if desired.

12(3) The schoolsite council shall consult with a representative
13from a law enforcement agency in the writing and development
14of thebegin delete initialend delete comprehensive school safety planbegin delete, and is strongly
15encouraged to consult with a representative from a law enforcement
16agency for the plan’s review every year thereafterend delete
.

17(4) In the absence of a schoolsite council, the members specified
18in paragraph (2) shall serve as the school safety planning
19committee.

20(c) Nothing in this article shall limit or take away the authority
21of school boards as guaranteed under this code.

22(d) (1) Subdivision (b) shall not apply to a small school district,
23as defined in paragraph (2), if the small school district develops a
24districtwide comprehensive school safety plan that is applicable
25to each schoolsite.

26(2) As used in this article, “small school district” means a school
27district that has fewer than 2,501 units of average daily attendance
28at the beginning of each fiscal year.

29(e) (1) When a principal, or the administrator in charge of a
30school without a principal, verifies through local law enforcement
31officials that a report has been filed of the occurrence of a violent
32crime on the schoolsite of an elementary or secondary school at
33which he or she is the principal or administrator in charge, the
34principal or administrator in charge may send to each pupil’s parent
35or legal guardian and each school employee a written notice of the
36occurrence and general nature of the crime. If the principal or
37administrator in charge chooses to send the written notice, the
38Legislature encourages the notice be sent no later than the end of
39business on the second regular workday after the verification. If,
40at the time of verification, local law enforcement officials
P6    1determine that notification of the violent crime would hinder an
2ongoing investigation, the notification authorized by this
3subdivision shall be made within a reasonable period of time, to
4be determined by the local law enforcement agency and the school
5district. For purposes of this section, a “violent crime” means a
6Part 1 violent crime as defined in paragraph (2) of subdivision (i)
7of Section 67381 and is an act for which a pupil could or would
8be expelled pursuant to Section 48915.

9(2) Nothing in this subdivision shall create any liability in a
10school district or its employees for complying with paragraph (1).

11(f) (1) Notwithstanding subdivision (b), a school district or
12county office of education may, in consultation with law
13enforcement officials, elect to not have its schoolsite council
14develop and write those portions of its comprehensive school safety
15plan that include tactical responses to criminal incidents that may
16result in death or serious bodily injury at the schoolsite. The
17portions of a school safety plan that include tactical responses to
18criminal incidents may be developed by administrators of the
19school district or county office of education in consultation with
20law enforcement officials and with a representative of an exclusive
21bargaining unit of employees of that school district or county office
22of education, if he or she chooses to participate. The school district
23or county office of education may elect not to disclose those
24portions of the comprehensive school safety plan that include
25tactical responses to criminal incidents.

26(2) As used in this article, “tactical responses to criminal
27incidents” means steps taken to safeguard pupils and staff, to secure
28the affected school premises, and to apprehend the criminal
29perpetrator or perpetrators.

30(3) Nothing in this subdivision precludes the governing board
31of a school district or county office of education from conferring
32in a closed session with law enforcement officials pursuant to
33Section 54957 of the Government Code to approve a tactical
34response plan developed in consultation with those officials
35pursuant to this subdivision. Any vote to approve the tactical
36response plan shall be announced in open session following the
37closed session.

38(4) Nothing in this subdivision shall be construed to reduce or
39eliminate the requirements of Section 32282.

P7    1

SEC. 3.  

Section 32282 of the Education Code is amended to
2read:

3

32282.  

(a) The comprehensive school safety plan shall include,
4but not be limited to, both of the following:

5(1) Assessing the current status of school crime committed on
6school campuses and at school-related functions.

7(2) Identifying appropriate strategies and programs that will
8provide or maintain a high level of school safety and address the
9school’s procedures for complying with existing laws related to
10school safety, which shall include the development of all of the
11following:

12(A) Child abuse reporting procedures consistent with Article
132.5 (commencing with Section 11164) of Chapter 2 of Title 1 of
14Part 4 of the Penal Code.

15(B) Disaster procedures, routine and emergency, including
16adaptations for pupils with disabilities in accordance with the
17federal Americans with Disabilities Act of 1990 (42 U.S.C. Sec.
1812101 et seq.). The disaster procedures shall also include, but not
19be limited to, both of the following:

20(i) Establishing an earthquake emergency procedure system in
21every public school building having an occupant capacity of 50
22or more pupils or more than one classroom. A district or county
23office may work with the California Emergency Management
24Agency and the Seismic Safety Commission to develop and
25establish the earthquake emergency procedure system. The system
26shall include, but not be limited to, all of the following:

27(I) A school building disaster plan, ready for implementation
28at any time, for maintaining the safety and care of pupils and staff.

29(II) A drop procedure whereby each pupil and staff member
30takes cover under a table or desk, dropping to his or her knees,
31with the head protected by the arms, and the back to the windows.
32A drop procedure practice shall be held at least once each school
33quarter in elementary schools and at least oncebegin delete aend deletebegin insert eachend insert semester in
34secondary schools.

35(III) Protective measures to be taken before, during, and
36 following an earthquake.

37(IV) A program to ensure that pupils and both the certificated
38and classified staff are aware of, and properly trained in, the
39earthquake emergency procedure system.

P8    1(ii) Establishing a procedure to allow a public agency or
2nongovernmental organization, including the American Red Cross,
3to use school buildings, grounds, and equipment for mass care and
4welfare shelters during disasters or other emergencies affecting
5the public health and welfare. The district or county office shall
6cooperate with the public agency or nongovernmental organization
7in furnishing and maintaining the services as the district or county
8office may deem necessary to meet the needs of the community.

9(C) Policies pursuant to subdivision (d) of Section 48915 for
10pupils who committed an act listed in subdivision (c) of Section
1148915 and other school-designated serious acts which would lead
12to suspension, expulsion, or mandatory expulsion recommendations
13pursuant to Article 1 (commencing with Section 48900) of Chapter
146 of Part 27 of Division 4 of Title 2.

15(D) Procedures to notify teachers of dangerous pupils pursuant
16to Section 49079.

17(E) A discrimination and harassment policy consistent with the
18prohibition against discrimination contained in Chapter 2
19(commencing with Section 200) of Part 1.

20(F) The provisions of any schoolwide dress code, pursuant to
21Section 35183, that prohibits pupils from wearing “gang-related
22apparel,” if the school has adopted that type of a dress code. For
23those purposes, the comprehensive school safety plan shall define
24“gang-related apparel.” The definition shall be limited to apparel
25that, if worn or displayed on a school campus, reasonably could
26be determined to threaten the health and safety of the school
27environment. Any schoolwide dress code established pursuant to
28this section and Section 35183 shall be enforced on the school
29campus and at any school-sponsored activity by the principal of
30the school or the administrator in charge of a school without a
31principal. For the purposes of this paragraph, “gang-related
32apparel” shall not be considered a protected form of speech
33pursuant to Section 48950.

34(G) Procedures for safe ingress and egress of pupils, parents,
35and school employees to and from school.

36(H) A safe and orderly environment conducive to learning at
37the school.

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38(I) Procedures related to individuals with guns on school
39campuses and at school-related functions, including, but not limited
P9    1to, training programs related to active shooters and active
2terrorists.

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3(I)

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4begin insert(J)end insert The rules and procedures on school discipline adopted
5pursuant to Sections 35291 and 35291.5.

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6(J) Procedures related to individuals with guns on school
7campuses and at school-related functions, including, but not limited
8to, training programs related to active shooters and active terrorists.

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9(b) It is the intent of the Legislature that schools develop
10comprehensive school safety plans using existing resources,
11including the materials and services of the partnership, pursuant
12to this chapter. It is also the intent of the Legislature that schools
13use the handbook developed and distributed by the School/Law
14Enforcement Partnership Program entitled “Safe Schools: A
15Planning Guide for Action” in conjunction with developing their
16plan for school safety.

17(c) Grants to assist schools in implementing their comprehensive
18school safety plan shall be made available through the partnership
19as authorized by Section 32285.

20(d) Each schoolsite council or school safety planning committee
21in developing and updating a comprehensive school safety plan
22shall, where practical, consult, cooperate, and coordinate with
23other schoolsite councils or school safety planning committees.

24(e) The comprehensive school safety plan may be evaluated and
25amended, as needed, by the school safety planning committee, but
26shall be evaluated at least once a year, to ensure that the
27comprehensive school safety plan is properly implemented. An
28updated file of all safety-related plans and materials shall be readily
29available for inspection by law enforcement and school employees.

30(f) As comprehensive school safety plans are reviewed and
31updated, the Legislature encourages all plans, to the extent that
32resources are available, to include policies and procedures aimed
33at the prevention of bullying.

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34(g) (1) Before adopting its initial comprehensive school safety
35plan, the schoolsite council or school safety planning committee
36shall hold a public meeting at the schoolsite to hear public comment
37about the school safety plan.

38(2) The schoolsite council or school safety planning committee
39shall notify, in writing, all of the following persons and entities,
40if available, of the public meeting:

P10   1(A) A representative of the local school employee organization.

2(B) A representative of each parent organization registered at
3the schoolsite, including the parent teacher association and parent
4teacher clubs.

5(C) A representative of each teacher organization at the
6schoolsite.

3 7(D) All persons who have requested to be notified.

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8

SEC. 4.  

Section 32285 of the Education Code is amended to
9read:

10

32285.  

(a) The governing board of a school district, on behalf
11of one or more schools within the district that have developed a
12school safety plan, may apply to the Superintendent for a grant to
13implement school safety plans. The partnership may award grants
14for school safety plans that include, but are not limited to, the
15following criteria:

16(1) Assessment of the recent incidence of crime committed on
17the school campus.

18(2) Identification of appropriate strategies and programs that
19will provide or maintain a high level of school safety.

20(3) Development of an action plan, in conjunction with local
21law enforcement agencies, for implementing appropriate safety
22strategies and programs, and determining the fiscal impact of
23executing the strategies and programs. The action plan shall
24identify available resources which will provide for implementation
25of the plan.

26(b) The Superintendent shall award grants pursuant to this
27section to school districts for the implementation of individual
28school safety plans in an amount not to exceed five thousand
29dollars ($5,000) for each school. No grant shall be made unless
30the school district makes available, for purposes of implementing
31the school safety plans, an amount of funds equal to the amount
32of the grant. Grants should be awarded through a competitive
33process, based upon criteria including, but not limited to, the merit
34of the proposal and the need for imposing school safety, based on
35school crime rates.

36(c) Any school receiving a grant under this section shall submit
37to the Superintendent verified copies of its schoolsite crime report
38annually for three consecutive years following the receipt of the
39grant to study the impact of the implementation of the school safety
40plan on the incidence of crime on the campus of the school.

P11   1

SEC. 5.  

Section 32286 of the Education Code is amended to
2read:

3

32286.  

(a) Each school shall adopt its comprehensive school
4safety planbegin delete for the upcoming school year no later than the precedingend delete
5begin insert byend insert March 1,begin insert 2014,end insert and shall review and update its plan by March
61 ofbegin delete eachend deletebegin insert every thirdend insert year thereafter. A new school campus that
7begins offering classes to pupils after March 1, 2001, shall adopt
8a comprehensive school safety plan within one year of initiating
9operation, and shall review and update its plan by Marchbegin delete 1,end deletebegin insert 1end insert every
10year thereafter.

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11(b) The principal or administrator in charge of a school without
12a principal shall forward the school’s comprehensive school safety
13plan for the upcoming school year to the superintendent of the
14school district or county office of education, or to the administrator
15in charge where there is no superintendent, no later than March
1631 of each year. The school district or county office of education
17either may approve the plan or may determine that the plan does
18not comply with this section and return it to the school for
19amendment. The principal or administrator in charge shall return
20an amended plan within 60 days of the date each rejected plan is
21returned for amendment.

22(c)

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23begin insert(b)end insert No later than July 31 ofbegin delete eachend deletebegin insert every thirdend insert year, the principal
24or administrator in charge of a school without a principal shall
25accurately report on the status of the school’s safety plan for the
26upcoming school year, including a description of its key elements
27in the annual school accountability report card prepared pursuant
28to Sections 33126 and 35256. The report shall include, but is not
29limited to, whether or not a school safety plan was adopted for the
30upcoming year, the date the school safety plan was adoptedbegin delete, the
31date the adopted school safety plan was forwarded to the school
32district or county office pursuant to subdivision (b),end delete
and a
33description of the safety plan’s elements as set forth in Section
3432282.

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35(d)

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36begin insert(c)end insert Each school principal or administrator in charge of a school
37without a principal shall provide written or electronic notice to
38each teacher and classified employee that the adopted school safety
39plan is readily available for inspection.

P12   1

SEC. 6.  

Section 32286.1 is added to the Education Code, to
2read:

3

32286.1.  

No later than October 15 of each year, each
4superintendent of a school district or county office of education,
5or each administrator in charge of a district or county office without
6a superintendent, shall provide written notification to the
7Superintendent identifying each school within the school district
8or county that has not complied with Section 32281 or subdivision
9(b) of Section 32286 for that school year.

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SEC. 7.  

Section 32287.1 is added to the Education Code, to
11read:

12

32287.1.  

(a) No later than December 31 of each year, the
13Superintendent shall publish on the department’s Internet Web
14site the name of each school reported pursuant to Section 32286.1.

15(b) No later than 60 days after a notification pursuant to Section
1632287, the Superintendent shall publish on the department’s
17Internet Web site the name of every school district and county
18office so notified and the date of notification.

end delete
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SEC. 8.  

Section 32288 of the Education Code is repealed.

end delete
20begin insert

begin insertSEC. 7.end insert  

end insert

begin insertSection 32288 of the end insertbegin insertEducation Codeend insertbegin insert is amended to
21read:end insert

22

32288.  

(a) In order to ensure compliance with this article, each
23school shall forward its comprehensive school safety plan to the
24school district or county office of education for approval.

25(b) (1) begin insert(A)end insertbegin insertend insert Before adopting its comprehensive school safety
26plan, the schoolsite council or school safety planning committee
27shall hold a public meeting at the schoolsite in order to allow
28members of the public the opportunity to express an opinion about
29the school safety plan.

begin insert

30(B) Confidential information relating to tactical responses to
31criminal incidents, pursuant to paragraph (1) of subdivision (f) of
32Section 32281, shall not be included at the public meeting.

end insert

33(2) The schoolsite council or school safety planning committee
34shall notify, in writing, the following persons and entities, if
35available, of the public meeting:

36(A) The local mayor.

37(B) A representative of the local school employee organization.

38(C) A representative of each parent organization at the
39schoolsite, including the parent teacher association and parent
40teacher clubs.

P13   1(D) A representative of each teacher organization at the
2schoolsite.

3(E) A representative of the student body government.

4(F) All persons who have indicated they want to be notified.

5(3) The schoolsite council or school safety planning committee
6is encouraged to notify, in writing, the following persons and
7entities, if available, of the public meeting:

8(A) A representative of the local churches.

9(B) Local civic leaders.

10(C) Local business organizations.

11(c) In order to ensure compliance with this article, each school
12district or county office of education shall annually notify the begin delete State
13Department of Educationend delete
begin insert departmentend insert by October 15 of any schools
14that have not complied with Section 32281.

15

begin deleteSEC. 9.end delete
16begin insertSEC. 8.end insert  

Section begin delete32288end deletebegin insert 32288.1end insert is added to the Education Code,
17to read:

18

begin delete32288.end delete
19begin insert 32288.1.end insert  

(a) Each principal or administrator in charge of a
20school without a principal shall keep and maintain a copy of the
21most recent comprehensive school safety plan for that school.

22(b) Each superintendent of a school district or county office of
23education, or each administrator in charge of a district or county
24office without a superintendent, shall keep and maintain a copy of
25the most recent comprehensive school safety plan filed pursuant
26to Sectionbegin delete 32286end deletebegin insert 32288end insert and a copy of every notification made
27pursuant to Section 32286.1.

28(c) All books, documents, records, and other papers kept and
29maintained pursuant to subdivisions (a) and (b) shall be open for
30inspection and copying on business days, excluding legal holidays,
31during the hours of 9 a.m. to 5 p.m., inclusive, within 48 hours of
32a written, verbal, or electronic request by a law enforcement agency
33described in Section 32280.

34

begin deleteSEC. 10.end delete
35begin insertSEC. 9.end insert  

Section 32289 of the Education Code, as added by
36Section 1 of Chapter 272 of the Statutes of 2004, is repealed.

begin insert37

begin insertSEC. 10.end insert  

Section 32289.5 is added to the Education Code, to
38read:

39

begin insert32289.5.end insert  

The department shall monitor compliance with this
40article using an existing monitoring framework.

end insert
begin delete
P14   1

SEC. 11.  

Section 41020 of the Education Code is amended to
2read:

3

41020.  

(a) It is the intent of the Legislature to encourage sound
4fiscal management practices among local educational agencies for
5the most efficient and effective use of public funds for the
6education of children in California by strengthening fiscal
7accountability at the district, county, and state levels.

8(b) (1) Not later than May 1 of each fiscal year, each county
9superintendent of schools shall provide for an audit of all funds
10under his or her jurisdiction and control, and the governing board
11of each local educational agency shall either provide for an audit
12of the books and accounts of the local educational agency,
13 including an audit of income and expenditures by source of funds,
14or make arrangements with the county superintendent of schools
15having jurisdiction over the local educational agency to provide
16for that auditing.

17(2) A contract to perform the audit of a local educational agency
18that has a disapproved budget or has received a negative
19certification on any budget or interim financial report during the
20current fiscal year or either of the two preceding fiscal years, or
21for which the county superintendent of schools has otherwise
22determined that a lack of going concern exists, is not valid unless
23approved by the responsible county superintendent of schools and
24the governing board.

25(3) If the governing board of a local educational agency has not
26provided for an audit of the books and accounts of the local
27educational agency by April 1, the county superintendent of schools
28having jurisdiction over the local educational agency shall provide
29for the audit of each local educational agency.

30(4) An audit conducted pursuant to this section shall comply
31fully with the Government Auditing Standards issued by the
32Comptroller General of the United States.

33(5) For purposes of this section, “local educational agency” does
34not include community colleges.

35(c) Each audit conducted in accordance with this section shall
36include all funds of the local educational agency, including the
37student body and cafeteria funds and accounts and any other funds
38under the control or jurisdiction of the local educational agency.
39Each audit shall also include an audit of pupil attendance
40procedures.

P15   1(d) All audit reports for each fiscal year shall be developed and
2reported using a format established by the Controller after
3consultation with the Superintendent and the Director of Finance.

4(e) (1) The cost of the audits provided for by the county
5superintendent of schools shall be paid from the county school
6service fund, and the county superintendent of schools shall transfer
7the pro rata share of the cost chargeable to each district from district
8funds.

9(2) The cost of the audit provided for by a governing board shall
10be paid from local educational agency funds. The audit of the funds
11under the jurisdiction and control of the county superintendent of
12schools shall be paid from the county school service fund.

13(f) (1) The audits shall be made by a certified public accountant
14or a public accountant, licensed by the California Board of
15Accountancy, and selected by the local educational agency, as
16applicable, from a directory of certified public accountants and
17public accountants deemed by the Controller as qualified to conduct
18audits of local educational agencies, which shall be published by
19the Controller not later than December 31 of each year.

20(2) Commencing with the 2003-04 fiscal year and except as
21provided in subdivision (d) of Section 41320.1, it is unlawful for
22a public accounting firm to provide audit services to a local
23educational agency if the lead audit partner, or coordinating audit
24 partner, having primary responsibility for the audit, or the audit
25partner responsible for reviewing the audit, has performed audit
26services for that local educational agency in each of the six previous
27fiscal years. The Education Audits Appeal Panel may waive this
28requirement if the panel finds that no otherwise eligible auditor is
29available to perform the audit.

30(3) It is the intent of the Legislature that, notwithstanding
31paragraph (2), the rotation within public accounting firms conform
32to provisions of the federal Sarbanes-Oxley Act of 2002 (P.L.
33107-204; 15 U.S.C. Sec. 7201 et seq.), and upon release of the
34report required by the act of the Comptroller General of the United
35States addressing the mandatory rotation of registered public
36accounting firms, the Legislature intends to reconsider the
37provisions of paragraph (2). In determining which certified public
38accountants and public accountants shall be included in the
39directory, the Controller shall use the following criteria:

P16   1(A) The certified public accountants or public accountants shall
2be in good standing as certified by the Board of Accountancy.

3(B) The certified public accountants or public accountants, as
4a result of a quality control review conducted by the Controller
5pursuant to Section 14504.2, shall not have been found to have
6conducted an audit in a manner constituting noncompliance with
7 subdivision (a) of Section 14503.

8(g) (1) The auditor’s report shall include each of the following:

9(A) A statement that the audit was conducted pursuant to
10standards and procedures developed in accordance with Chapter
113 (commencing with Section 14500) of Part 9 of Division 1 of
12Title 1.

13(B) A summary of audit exceptions and management
14improvement recommendations.

15(C) An evaluation by the auditor on whether there is substantial
16doubt about the ability of the local educational agency to continue
17as a going concern for a reasonable period of time. This evaluation
18shall be based on the Statement of Auditing Standards (SAS) No.
1959, as issued by the AICPA regarding disclosure requirements
20relating to the ability of the entity to continue as a going concern.

21(D) Commencing with the 2014-15 fiscal year, a summary of
22the extent to which the local educational agency has complied with
23the requirement that each of its schools develop a comprehensive
24school safety plan pursuant to Section 32281.

25(2) To the extent possible, a description of correction or plan
26of correction shall be incorporated in the audit report, describing
27the specific actions that are planned to be taken, or that have been
28taken, to correct the problem identified by the auditor. The
29descriptions of specific actions to be taken or that have been taken
30shall not solely consist of general comments such as “will
31implement,” “accepted the recommendation,” or “will discuss at
32a later date.”

33(h) Not later than December 15, a report of each local
34educational agency audit for the preceding fiscal year shall be filed
35with the county superintendent of schools of the county in which
36the local educational agency is located, the department, and the
37Controller. The Superintendent shall make any adjustments
38necessary in future apportionments of all state funds to correct any
39audit exceptions revealed by those audit reports.

P17   1(i) (1) Commencing with the 2002-03 audit of local educational
2agencies pursuant to this section and subdivision (d) of Section
341320.1, each county superintendent of schools shall be responsible
4for reviewing the audit exceptions contained in an audit of a local
5educational agency under his or her jurisdiction related to
6attendance, inventory of equipment, internal control, and any
7miscellaneous items, and determining whether the exceptions have
8been either corrected or an acceptable plan of correction has been
9developed.

10(2) Commencing with the 2004-05 audit of local educational
11agencies pursuant to this section and subdivision (d) of Section
1241320.1, each county superintendent of schools shall include in
13the review of audit exceptions performed pursuant to this
14subdivision those audit exceptions related to use of instructional
15materials program funds, teacher misassignments pursuant to
16Section 44258.9, and information reported on the school
17accountability report card required pursuant to Section 33126, and
18shall determine whether the exceptions are either corrected or an
19acceptable plan of correction has been developed.

20(j) Upon submission of the final audit report to the governing
21board of each local educational agency and subsequent receipt of
22the audit by the county superintendent of schools having
23jurisdiction over the local educational agency, the county office
24of education shall do all of the following:

25(1) Review audit exceptions related to attendance, inventory of
26equipment, internal control, and other miscellaneous exceptions.
27Attendance exceptions or issues shall include, but not be limited
28to, those related to revenue limits, adult education, and independent
29study.

30(2) If a description of the correction or plan of correction has
31not been provided as part of the audit required by this section, then
32the county superintendent of schools shall notify the local
33educational agency and request the governing board of the local
34educational agency to provide to the county superintendent of
35schools a description of the corrections or plan of correction by
36March 15.

37(3) Review the description of correction or plan of correction
38and determine its adequacy. If the description of the correction or
39plan of correction is not adequate, the county superintendent of
P18   1schools shall require the local educational agency to resubmit that
2portion of its response that is inadequate.

3(k) Each county superintendent of schools shall certify to the
4Superintendent and the Controller, not later than May 15, that his
5or her staff has reviewed all audits of local educational agencies
6under his or her jurisdiction for the prior fiscal year, that all
7exceptions that the county superintendent was required to review
8were reviewed, and that all of those exceptions, except as otherwise
9noted in the certification, have been corrected by the local
10educational agency or that an acceptable plan of correction has
11been submitted to the county superintendent of schools. In addition,
12the county superintendent shall identify, by local educational
13agency, any attendance-related audit exception or exceptions
14involving state funds, and require the local educational agency to
15which the audit exceptions were directed to submit appropriate
16reporting forms for processing by the Superintendent.

17(l) In the audit of a local educational agency for a subsequent
18year, the auditor shall review the correction or plan or plans of
19correction submitted by the local educational agency to determine
20if the exceptions have been resolved. If not, the auditor shall
21immediately notify the appropriate county office of education and
22the department and restate the exception in the audit report. After
23receiving that notification, the department shall either consult with
24the local educational agency to resolve the exception or require
25the county superintendent of schools to follow up with the local
26educational agency.

27(m) (1) The Superintendent shall be responsible for ensuring
28that local educational agencies have either corrected or developed
29plans of correction for any one or more of the following:

30(A) All federal and state compliance audit exceptions identified
31in the audit.

32(B) Any exceptions that the county superintendent certifies as
33of May 15 have not been corrected.

34(C) Any repeat audit exceptions that are not assigned to a county
35superintendent to correct.

36(2) In addition, the Superintendent shall be responsible for
37ensuring that county superintendents of schools and each county
38board of education that serves as the governing board of a local
39educational agency either correct all audit exceptions identified in
40the audits of county superintendents of schools and of the local
P19   1educational agencies for which the county boards of education
2serve as the governing boards or develop acceptable plans of
3correction for those exceptions.

4(3) The Superintendent shall report annually to the Controller
5on his or her actions to ensure that school districts, county
6superintendents of schools, and each county board of education
7that serves as the governing board of a school district have either
8corrected or developed plans of correction for any of the exceptions
9noted pursuant to paragraph (1).

10(n) To facilitate correction of the exceptions identified by the
11audits issued pursuant to this section, commencing with 2002-03
12audits pursuant to this section, the Controller shall require auditors
13to categorize audit exceptions in each audit report in a manner that
14will make it clear to both the county superintendent of schools and
15the Superintendent which exceptions they are responsible for
16ensuring the correction of by a local educational agency. In
17addition, the Controller annually shall select a sampling of county
18 superintendents of schools, perform a followup of the audit
19resolution process of those county superintendents of schools, and
20report the results of that followup to the Superintendent and the
21county superintendents of schools that were reviewed.

22(o) County superintendents of schools shall adjust subsequent
23local property tax requirements to correct audit exceptions relating
24to local educational agency tax rates and tax revenues.

25(p) If a governing board or county superintendent of schools
26fails or is unable to make satisfactory arrangements for the audit
27pursuant to this section, the Controller shall make arrangements
28for the audit, and the cost of the audit shall be paid from local
29educational agency funds or the county school service fund, as the
30case may be.

31(q) Audits of regional occupational centers and programs are
32subject to the provisions of this section.

33(r) This section does not authorize examination of, or reports
34on, the curriculum used or provided for in any local educational
35agency.

36(s) Notwithstanding any other law, a nonauditing, management,
37or other consulting service to be provided to a local educational
38agency by a certified public accounting firm while the certified
39public accounting firm is performing an audit of the agency
40pursuant to this section shall be in accord with Government
P20   1Accounting Standards, Amendment No. 3, as published by the
2United States General Accounting Office.

3

SEC. 12.  

Section 41338.5 is added to the Education Code, to
4read:

5

41338.5.  

(a) Notwithstanding any other law, the Superintendent
6shall withhold the next principal apportionment from a local
7educational agency if either of the following occurs:

8(1) The Superintendent receives an audit report, pursuant to
9Section 41020, that finds that the local educational agency has not
10substantially complied with the requirement that each of its schools
11develop a comprehensive school safety plan pursuant to Section
1232281.

13(2) The Superintendent finds that a superintendent of a school
14district or county office of education, or an administrator in charge
15of a district or county office without a superintendent, has violated
16Section 32286.1 by failing to provide written notification to the
17Superintendent identifying each school within the district or county
18that has not complied with Section 32281 or subdivision (b) of
19Section 32286 for that school year.

20(b) The Superintendent shall apportion any funds withheld
21pursuant to this section to the affected local educational agency
22only after the Superintendent determines that the noncompliance
23or violation that caused the funds to be withheld has been corrected.

end delete
24

begin deleteSEC. 13.end delete
25begin insertSEC. 11.end insert  

Section 47605 of the Education Codebegin delete, as amended
26by Section 1 of Chapter 576 of the Statutes of 2012,end delete
is amended
27to read:

28

47605.  

(a) (1) Except as set forth in paragraph (2), a petition
29for the establishment of a charter school within a school district
30may be circulated by one or more persons seeking to establish the
31charter school. A petition for the establishment of a charter school
32shall identify a single charter school that will operate within the
33geographic boundaries of that school district. A charter school
34may propose to operate at multiple sites within the school district,
35as long as each location is identified in the charter school petition.
36The petition may be submitted to the governing board of the school
37district for review after either of the following conditions is met:

38(A) The petition is signed by a number of parents or legal
39guardians of pupils that is equivalent to at least one-half of the
P21   1number of pupils that the charter school estimates will enroll in
2the school for its first year of operation.

3(B) The petition is signed by a number of teachers that is
4equivalent to at least one-half of the number of teachers that the
5charter school estimates will be employed at the school during its
6first year of operation.

7(2) A petition that proposes to convert an existing public school
8to a charter school that would not be eligible for a loan pursuant
9to subdivision (b) of Section 41365 may be circulated by one or
10more persons seeking to establish the charter school. The petition
11may be submitted to the governing board of the school district for
12review after the petition is signed by not less than 50 percent of
13the permanent status teachers currently employed at the public
14school to be converted.

15(3) A petition shall include a prominent statement that a
16signature on the petition means that the parent or legal guardian
17is meaningfully interested in having his or her child or ward attend
18the charter school, or in the case of a teacher’s signature, means
19that the teacher is meaningfully interested in teaching at the charter
20school. The proposed charter shall be attached to the petition.

21(4) After receiving approval of its petition, a charter school that
22proposes to establish operations at one or more additional sites
23shall request a material revision to its charter and shall notify the
24authority that granted its charter of those additional locations. The
25authority that granted its charter shall consider whether to approve
26those additional locations at an open, public meeting. If the
27additional locations are approved, they shall be a material revision
28to the charter school’s charter.

29(5) A charter school that is unable to locate within the
30jurisdiction of the chartering school district may establish one site
31outside the boundaries of the school district, but within the county
32in which that school district is located, if the school district within
33the jurisdiction of which the charter school proposes to operate is
34notified in advance of the charter petition approval, the county
35superintendent of schools and the Superintendent are notified of
36the location of the charter school before it commences operations,
37and either of the following circumstances exists:

38(A) The school has attempted to locate a single site or facility
39to house the entire program, but a site or facility is unavailable in
40 the area in which the school chooses to locate.

P22   1(B) The site is needed for temporary use during a construction
2or expansion project.

3(6) Commencing January 1, 2003, a petition to establish a charter
4school may not be approved to serve pupils in a grade level that
5is not served by the school district of the governing board
6considering the petition, unless the petition proposes to serve pupils
7in all of the grade levels served by that school district.

8(b) No later than 30 days after receiving a petition, in accordance
9with subdivision (a), the governing board of the school district
10shall hold a public hearing on the provisions of the charter, at
11which time the governing board of the school district shall consider
12the level of support for the petition by teachers employed by the
13district, other employees of the district, and parents. Following
14review of the petition and the public hearing, the governing board
15of the school district shall either grant or deny the charter within
1660 days of receipt of the petition, provided, however, that the date
17may be extended by an additional 30 days if both parties agree to
18the extension. In reviewing petitions for the establishment of
19charter schools pursuant to this section, the chartering authority
20shall be guided by the intent of the Legislature that charter schools
21are and should become an integral part of the California educational
22system and that the establishment of charter schools should be
23encouraged. The governing board of the school district shall grant
24a charter for the operation of a school under this part if it is satisfied
25that granting the charter is consistent with sound educational
26practice. The governing board of the school district shall not deny
27a petition for the establishment of a charter school unless it makes
28written factual findings, specific to the particular petition, setting
29forth specific facts to support one or more of the following
30findings:

31(1) The charter school presents an unsound educational program
32for the pupils to be enrolled in the charter school.

33(2) The petitioners are demonstrably unlikely to successfully
34implement the program set forth in the petition.

35(3) The petition does not contain the number of signatures
36required by subdivision (a).

37(4) The petition does not contain an affirmation of each of the
38conditions described in subdivision (d).

39(5) The petition does not contain reasonably comprehensive
40descriptions of all of the following:

P23   1(A) (i) A description of the educational program of the school,
2designed, among other things, to identify those whom the school
3is attempting to educate, what it means to be an “educated person”
4in the 21st century, and how learning best occurs. The goals
5identified in that program shall include the objective of enabling
6pupils to become self-motivated, competent, and lifelong learners.

7(ii) If the proposed school will serve high school pupils, a
8description of the manner in which the charter school will inform
9parents about the transferability of courses to other public high
10schools and the eligibility of courses to meet college entrance
11requirements. Courses offered by the charter school that are
12accredited by the Western Association of Schools and Colleges
13may be considered transferable and courses approved by the
14University of California or the California State University as
15creditable under the “A” to “G” admissions criteria may be
16considered to meet college entrance requirements.

17(B) The measurable pupil outcomes identified for use by the
18charter school. “Pupil outcomes,” for purposes of this part, means
19the extent to which all pupils of the school demonstrate that they
20have attained the skills, knowledge, and attitudes specified as goals
21in the school’s educational program. Pupil outcomes shall include
22outcomes that address increases in pupil academic achievement
23both schoolwide and for all groups of pupils served by the charter
24school.

25(C) The method by which pupil progress in meeting those pupil
26outcomes is to be measured.

27(D) The governance structure of the school, including, but not
28limited to, the process to be followed by the school to ensure
29parental involvement.

30(E) The qualifications to be met by individuals to be employed
31by the school.

32(F) The procedures that the school will follow to ensure the
33health and safety of pupils and staff. These procedures shall include
34both of the following:

35(i) A requirement that each employee of the school furnish the
36school with a criminal record summary as described in Section
3744237.

38(ii) The development of a school safety plan, whichbegin delete includesend delete
39begin insert shall includeend insert the begin deleteelements outlinedend deletebegin insert topics listedend insert in subparagraphs
40(A) tobegin delete (J)end deletebegin insert (I)end insert, inclusive, of paragraph (2) of subdivision (a) of
P24   1Section 32282, that is annually reviewed by the school and updated
2as necessary.

3(G) The means by which the school will achieve a racial and
4ethnic balance among its pupils that is reflective of the general
5population residing within the territorial jurisdiction of the school
6district to which the charter petition is submitted.

7(H) Admission requirements, if applicable.

8(I) The manner in which annual, independent financial audits
9shall be conducted, which shall employ generally accepted
10accounting principles, and the manner in which audit exceptions
11and deficiencies shall be resolved to the satisfaction of the
12chartering authority.

13(J) The procedures by which pupils can be suspended or
14expelled.

15(K) The manner by which staff members of the charter schools
16will be covered by the State Teachers’ Retirement System, the
17Public Employees’ Retirement System, or federal social security.

18(L) The public school attendance alternatives for pupils residing
19within the school district who choose not to attend charter schools.

20(M) A description of the rights of any employee of the school
21district upon leaving the employment of the school district to work
22in a charter school, and of any rights of return to the school district
23after employment at a charter school.

24(N) The procedures to be followed by the charter school and
25the entity granting the charter to resolve disputes relating to
26provisions of the charter.

27(O) A declaration whether or not the charter school shall be
28deemed the exclusive public school employer of the employees of
29the charter school for purposes of Chapter 10.7 (commencing with
30Section 3540) of Division 4 of Title 1 of the Government Code.

31(P) A description of the procedures to be used if the charter
32school closes. The procedures shall ensure a final audit of the
33school to determine the disposition of all assets and liabilities of
34the charter school, including plans for disposing of any net assets
35and for the maintenance and transfer of pupil records.

36(c) (1) Charter schools shall meet all statewide standards and
37conduct the pupil assessments required pursuant to Sections 60605
38and 60851 and any other statewide standards authorized in statute
39or pupil assessments applicable to pupils in noncharter public
40schools.

P25   1(2) Charter schools shall, on a regular basis, consult with their
2parents, legal guardians, and teachers regarding the school’s
3educational programs.

4(d) (1) In addition to any other requirement imposed under this
5part, a charter school shall be nonsectarian in its programs,
6admission policies, employment practices, and all other operations,
7shall not charge tuition, and shall not discriminate against any
8pupil on the basis of the characteristics listed in Section 220. Except
9as provided in paragraph (2), admission to a charter school shall
10not be determined according to the place of residence of the pupil,
11or of his or her parent or legal guardian, within this state, except
12that an existing public school converting partially or entirely to a
13charter school under this part shall adopt and maintain a policy
14giving admission preference to pupils who reside within the former
15attendance area of that public school.

16(2) (A) A charter school shall admit all pupils who wish to
17attend the school.

18(B) If the number of pupils who wish to attend the charter school
19exceeds the school’s capacity, attendance, except for existing pupils
20of the charter school, shall be determined by a public random
21drawing. Preference shall be extended to pupils currently attending
22the charter school and pupils who reside in the district except as
23provided for in Section 47614.5. Other preferences may be
24permitted by the chartering authority on an individual school basis
25and only if consistent with the law.

26(C) In the event of a drawing, the chartering authority shall
27make reasonable efforts to accommodate the growth of the charter
28school and in no event shall take any action to impede the charter
29school from expanding enrollment to meet pupil demand.

30(3) If a pupil is expelled or leaves the charter school without
31graduating or completing the school year for any reason, the charter
32school shall notify the superintendent of the school district of the
33pupil’s last known address within 30 days, and shall, upon request,
34provide that school district with a copy of the cumulative record
35of the pupil, including a transcript of grades or report card, and
36health information. This paragraph applies only to pupils subject
37to compulsory full-time education pursuant to Section 48200.

38(e) The governing board of a school district shall not require
39any employee of the school district to be employed in a charter
40school.

P26   1(f) The governing board of a school district shall not require
2any pupil enrolled in the school district to attend a charter school.

3(g) The governing board of a school district shall require that
4the petitioner or petitioners provide information regarding the
5proposed operation and potential effects of the school, including,
6but not limited to, the facilities to be used by the school, the manner
7in which administrative services of the school are to be provided,
8and potential civil liability effects, if any, upon the school and
9upon the school district. The description of the facilities to be used
10by the charter school shall specify where the school intends to
11locate. The petitioner or petitioners shall also be required to provide
12financial statements that include a proposed first-year operational
13budget, including startup costs, and cashflow and financial
14projections for the first three years of operation.

15(h) In reviewing petitions for the establishment of charter
16schools within the school district, the governing board of the school
17district shall give preference to petitions that demonstrate the
18capability to provide comprehensive learning experiences to pupils
19identified by the petitioner or petitioners as academically low
20achieving pursuant to the standards established by the department
21under Section 54032, as it read before July 19, 2006.

22(i) Upon the approval of the petition by the governing board of
23the school district, the petitioner or petitioners shall provide written
24notice of that approval, including a copy of the petition, to the
25applicable county superintendent of schools, the department, and
26the state board.

27(j) (1) If the governing board of a school district denies a
28petition, the petitioner may elect to submit the petition for the
29establishment of a charter school to the county board of education.
30The county board of education shall review the petition pursuant
31to subdivision (b). If the petitioner elects to submit a petition for
32establishment of a charter school to the county board of education
33and the county board of education denies the petition, the petitioner
34may file a petition for establishment of a charter school with the
35state board, and the state board may approve the petition, in
36accordance with subdivision (b). A charter school that receives
37approval of its petition from a county board of education or from
38the state board on appeal shall be subject to the same requirements
39concerning geographic location to which it would otherwise be
40subject if it received approval from the entity to which it originally
P27   1submitted its petition. A charter petition that is submitted to either
2a county board of education or to the state board shall meet all
3otherwise applicable petition requirements, including the
4identification of the proposed site or sites where the charter school
5will operate.

6(2) In assuming its role as a chartering agency, the state board
7shall develop criteria to be used for the review and approval of
8charter school petitions presented to the state board. The criteria
9shall address all elements required for charter approval, as
10identified in subdivision (b) and shall define “reasonably
11comprehensive” as used in paragraph (5) of subdivision (b) in a
12way that is consistent with the intent of this part. Upon satisfactory
13completion of the criteria, the state board shall adopt the criteria
14on or before June 30, 2001.

15(3) A charter school for which a charter is granted by either the
16county board of education or the state board based on an appeal
17pursuant to this subdivision shall qualify fully as a charter school
18for all funding and other purposes of this part.

19(4) If either the county board of education or the state board
20fails to act on a petition within 120 days of receipt, the decision
21of the governing board of the school district to deny a petition
22shall, thereafter, be subject to judicial review.

23(5) The state board shall adopt regulations implementing this
24subdivision.

25(6) Upon the approval of the petition by the county board of
26education, the petitioner or petitioners shall provide written notice
27of that approval, including a copy of the petition to the department
28and the state board.

29(k) (1) The state board may, by mutual agreement, designate
30its supervisorial and oversight responsibilities for a charter school
31approved by the state board to any local educational agency in the
32county in which the charter school is located or to the governing
33board of the school district that first denied the petition.

34(2) The designated local educational agency shall have all
35monitoring and supervising authority of a chartering agency,
36including, but not limited to, powers and duties set forth in Section
3747607, except the power of revocation, which shall remain with
38the state board.

39(3) A charter school that is granted its charter through an appeal
40to the state board and elects to seek renewal of its charter shall,
P28   1before expiration of the charter, submit its petition for renewal to
2the governing board of the school district that initially denied the
3charter. If the governing board of the school district denies the
4school’s petition for renewal, the school may petition the state
5board for renewal of its charter.

6(l) Teachers in charter schools shall hold a Commission on
7Teacher Credentialing certificate, permit, or other document
8equivalent to that which a teacher in other public schools would
9be required to hold. These documents shall be maintained on file
10at the charter school and are subject to periodic inspection by the
11chartering authority. It is the intent of the Legislature that charter
12schools be given flexibility with regard to noncore, noncollege
13preparatory courses.

14(m) A charter school shall transmit a copy of its annual,
15independent financial audit report for the preceding fiscal year, as
16described in subparagraph (I) of paragraph (5) of subdivision (b),
17to its chartering entity, the Controller, the county superintendent
18of schools of the county in which the charter school is sited, unless
19the county board of education of the county in which the charter
20school is sited is the chartering entity, and the department by
21December 15 of each year. This subdivision does not apply if the
22audit of the charter school is encompassed in the audit of the
23chartering entity pursuant to Section 41020.

24

begin deleteSEC. 14.end delete
25begin insertSEC. 12.end insert  

If the Commission on State Mandates determines
26that this act contains costs mandated by the state, reimbursement
27to local agencies and school districts for those costs shall be made
28pursuant to Part 7 (commencing with Section 17500) of Division
294 of Title 2 of the Government Code.



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