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California Education Code Section 41372

Legal Research Home > California Laws > Education Code > California Education Code Section 41372

41372.  For purposes of this section:
   (a) "Salaries of classroom teachers" and "teacher" shall have the
same meanings as prescribed by Section 41011 provided, however, that
the cost of all health and welfare benefits provided to the teachers
by the school district shall be included within the meaning of
salaries of classroom teachers.
   (b) "Current expense of education" means the gross total expended
(not reduced by estimated income or estimated federal and state
apportionments) for the purposes classified in the final budget of a
school district (except one which, during the preceding fiscal year,
had less than 101 units of average daily attendance) submitted to and
approved by the county superintendent of schools pursuant to Section
42127 for certificated salaries other than certificated salaries for
pupil transportation, food services, and community services;
classified salaries other than classified salaries for pupil
transportation, food services, and community services; employee
benefits other than employee benefits for pupil transportation
personnel, food services personnel, and community services personnel;
books, supplies, and equipment replacement other than for pupil
transportation and food services; and community services, contracted
services, and other operating expenses other than for pupil
transportation, food services, and community services. "Current
expense of education," for purposes of this section shall not include
those expenditures classified as sites, buildings, books, and media
and new equipment (object of expenditure 6000 of the California
School Accounting Manual), the amount expended from categorical aid
received from the federal or state government which funds were
granted for expenditures in a program not incurring any teacher
salary expenditures or requiring disbursement of the funds without
regard to the requirements of this section, or expenditures for
facility acquisition and construction; and shall not include the
amount expended pursuant to any lease agreement for plant and
equipment or the amount expended from funds received from the federal
government pursuant to the "Economic Opportunity Act of 1964" or any
extension of this act of Congress.
   There shall be expended during each fiscal year for payment of
salaries of classroom teachers:
   (1) By an elementary school district, 60 percent of the district's
current expense of education.
   (2) By a high school district, 50 percent of the district's
current expense of education.
   (3) By a unified school district, 55 percent of the district's
current expense of education.
   If the county superintendent of schools having jurisdiction over
the district determines, on the basis of an audit conducted pursuant
to Section 41020, that a school district has not expended the
applicable percentage of current expense of education for the payment
of salaries of classroom teachers during the preceding fiscal year,
the county superintendent of schools shall, in apportionments made to
the school district from the State School Fund after April 15 of the
current fiscal year, designate an amount of this apportionment or
apportionments equal to the apparent deficiency in district
expenditures. Any amount designated by the county superintendent of
schools shall be deposited in the county treasury to the credit of
the school district, but shall be unavailable for expenditure by the
district pending the determination to be made by the county
superintendent of schools on any application for exemption which may
be submitted to the county superintendent of schools. If it appears
to the governing board of a school district that the application of
the preceding paragraphs of this section during a fiscal year results
in serious hardship to the district, or in the payment of salaries
of classroom teachers in excess of the salaries of classroom teachers
paid by other districts of comparable type and functioning under
comparable conditions, the board may apply to the county
superintendent of schools in writing not later than September 15th of
the succeeding fiscal year for exemption from the requirements of
the preceding paragraphs of this section for the fiscal year on
account of which the application is made. Upon receipt of this
application, the county superintendent of schools shall grant the
district exemption for any amount that is less than one thousand
dollars ($1,000). If the amount is one thousand dollars ($1,000) or
greater, the county superintendent of schools may grant an exemption
from the requirements for the fiscal year on account of which the
application is made. If the exemption is granted by the county
superintendent of schools, the designated moneys shall be immediately
available for expenditure by the school district governing board. If
no application for exemption is made or exemption is denied, the
county superintendent of schools shall order the designated amount or
amount not exempted to be added to the amounts to be expended for
salaries of classroom teachers during the next fiscal year.
   The county superintendent of schools shall enforce the
requirements prescribed by this section, and may adopt necessary
rules and regulations to that end.

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Last modified: March 17, 2014