BILL NUMBER: AB 646	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member McCarty

                        FEBRUARY 24, 2015

   An act to amend Section 42100 of the Education Code, relating to
education finance.


	LEGISLATIVE COUNSEL'S DIGEST


   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 1.  Section 42100 of the Education Code is amended to read:

   42100.  (a) On or before September  15,   15
of each year,  the governing board of each school district shall
approve, in a format prescribed by the  Superintendent of
Public Instruction,   Superintendent,  an annual
statement of all receipts and expenditures of the  school 
district for the preceding fiscal  year   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,   15 of each
year,  the county superintendent of schools shall verify the
mathematical accuracy of the statements and shall transmit a copy to
the  Superintendent of Public Instruction.  
Superintendent. 
   (b) On or before September  15,   15 of each
year,  each charter school shall approve, in a format prescribed
by the  Superintendent of Public Instruction,  
Superintendent,  an annual statement of all receipts and
expenditures of the charter school for the preceding fiscal 
year   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,   state board,  and may
be amended periodically to accommodate changes in statute or
government reporting standards.