BILL NUMBER: AB 2155	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Hueso

                        FEBRUARY 23, 2012

   An act to amend Section 42100 of the Education Code, and to amend
Section 53260 of the Government Code, relating to school districts.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2155, as introduced, Hueso. School districts: financial
statements and financial settlements.
   (1) Existing law requires the governing board of each school
district, on or before September 15, to approve an annual statement
of all receipts and expenditures of the school district for the
preceding fiscal year, and to file the statement with the county
superintendent of schools. Existing law further requires each charter
school, on or before September 15, to approve an annual statement of
all receipts and expenditures of the charter school for the
preceding fiscal year, and to file the statement with the entity that
approved the charter school.
   This bill would require the annual statement of a school district
to include, but not be limited to, separate line items setting forth
the values of, and the purposes for which, the receipts and
expenditures that were incurred by the school district superintendent
and each school district administrator for the preceding fiscal
year. The bill would also require the annual statement of a charter
school to include, but not be limited to, separate line items setting
forth the values of, and the purposes for which, the receipts and
expenditures that were incurred by each charter school administrator
for the preceding fiscal year. By imposed additional duties on school
districts and charter schools, the bill would impose a
state-mandated local program.
   (2) Existing law limits the amount of a cash or noncash settlement
that a school district may provide its district superintendent if it
terminates the superintendent's contract of employment and it is
confirmed pursuant to an independent audit that the superintendent
engaged in fraud, misappropriation of funds, or other illegal fiscal
practices. In this case, existing law requires an administrative law
judge, after a hearing, to determine the amount of the cash
settlement.
   This bill would delete the requirement that it be confirmed that
the district superintendent engaged in fraud, misappropriation of
funds, or other illegal fiscal practices from the provision limiting
the amount of the cash or noncash settlement that a school district
may provide its district superintendent if it terminates the
superintendent's contract of employment. This bill also would delete
the requirement that the amount of the cash settlement be determined
by an administrative law judge after a hearing.
   (3) 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:

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

   42100.  (a) On or before September 15, the governing board of
 each   a  school district shall approve,
in a format prescribed by the Superintendent  of Public
Instruction  , an annual statement of all receipts and
expenditures of the  school  district for the preceding
fiscal year  . The annual statement shall include, but is not
limited to,   separate line items setting forth the values
of, and the purposes for which, the receipts and expenditures that
were incurred by the school district superintendent and each school
district administrator for the preceding fiscal year. The governing
board of a school district  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   a 
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  . The annual statement shall include,
but is not limited to, separate line items setting forth the value
of, and the purposes for which, the receipts and expenditure 
 s that were incurred by each charter school administrator for
the preceding fiscal year. The charter school  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.
  SEC. 2.  Section 53260 of the Government Code is amended to read:
   53260.  (a) All contracts of employment between an employee and a
local agency employer shall include a provision which provides that
regardless of the term of the contract, if the contract is
terminated, the maximum cash settlement that an employee may receive
shall be an amount equal to the monthly salary of the employee
multiplied by the number of months left on the unexpired term of the
contract. However, if the unexpired term of the contract is greater
than 18 months, the maximum cash settlement shall be an amount equal
to the monthly salary of the employee multiplied by 18.
   (b) (1) Notwithstanding subdivision (a), if a local agency
employer, including an administrator appointed by the Superintendent
 of Public Instruction  , terminates its contract of
employment with its district superintendent of schools that local
agency employer may not provide a cash or noncash settlement to its
superintendent in an amount greater than the superintendent's monthly
salary multiplied by zero to six  if the local agency
employer believes, and subsequently confirms, pursuant to an
independent audit, that the superintendent has engaged in fraud,
misappropriation of funds, or other illegal fiscal practices. The
amount of the cash settlement described in this paragraph shall be
determined by an administrative law judge after a hearing  .

   (2) This subdivision applies only to a contract for employment
negotiated on or after the effective date of the act that added this
subdivision.
   (c) The cash settlement  formula   formulas
 described in subdivisions (a) and (b) are maximum 
ceiling   ceilings  on the amounts that may be paid
by a local agency employer to an employee and  is 
 are  not  a target or example  
targets or examples  of the amount of the cash settlement to be
paid by a local agency employer to an employee in all contract
termination cases.
  SEC. 3.  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.