Bill Text: CA SB479 | 2011-2012 | Regular Session | Introduced

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Bill Title: School districts: reporting of expenditures.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2012-01-31 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB479 Detail]

Download: California-2011-SB479-Introduced.html

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BILL NUMBER: SB 479	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Huff
   (Coauthors: Assembly Members Garrick and Grove)

                        FEBRUARY 17, 2011

   An act to add Section 42102 to the Education Code, relating to
school districts.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 479, as introduced, Huff. School districts: reporting of
expenditures.
   (1) Existing law requires the governing board of each school
district to approve, on or before September 15 of each year, in a
format prescribed by the Superintendent of Public Instruction, an
annual statement of all receipts and expenditures of the district for
the preceding fiscal year. Existing law further requires that this
annual statement be filed, along with an annual statement of receipts
and expenditures required of each charter school, with the county
superintendent of schools, and that copies of these statements be
transmitted to the Superintendent of Public Instruction. Existing law
authorizes the governing board of a school district to print and
distribute in pamphlet form an annual financial statement of the
receipts and expenditures of the district.
   This bill would require the governing board of a school district
to prepare and maintain a monthly public record of all expenditures
of the district, and specify information to be included about each
item of expenditure. The bill would require the governing board to
make this public record available for public viewing by posting it on
the Internet Web site of the district, and updated at least once
every 30 calendar days. The bill would require the public record to
include an explanation of any codes, acronyms, or abbreviations used
to identify a payee or expenditure. The bill would also require that
the public record not include any information that could be used to
identify an individual employee. Because the bill would impose new
duties on a school district, it would constitute a state-mandated
local program.
   (2) 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 42102 is added to the Education Code, to read:
   42102.  Notwithstanding any other provision of law:
   (a) The governing board of a school district shall prepare and
maintain a monthly public record of all expenditures of the district,
including, but not limited to, expenditures relating to the issuance
of bonds and the use of bond proceeds. For each item of expenditure,
this record shall include all of the following:
   (1) The amount of the transaction.
   (2) The name of the payee.
   (3) A description of the expenditure.
   (b) The governing board of a school district shall make this
public record available for public viewing by posting it on the
Internet Web site of the district. The public record shall be updated
at least once every 30 calendar days. This public record shall
include an explanation of any codes, acronyms, or abbreviations used
to identify a payee or expenditure. This public record shall not
include any information that could be used to identify an individual
employee.
  SEC. 2.  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.