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California Education Code Section 42650

Legal Research Home > California Laws > Education Code > California Education Code Section 42650

42650.  With the approval of the county superintendent of schools,
the governing board of a school district may cause warrants to be
drawn on the county treasury against designated funds, except debt
service, of the district in the county treasury in the payment of
expenses of the district. The warrants for salary and other types of
claims designated by the county superintendent shall be issued by a
person designated as the district disbursing officer for the school
district on the county treasury in favor of the persons entitled
thereto in payment of all claims in designated categories chargeable
against the district which have been legally examined, allowed, and
ordered paid by the governing board. The district disbursing officer
shall issue warrants, using procedures prescribed by the county
auditor, on the county treasury for all debts and demands, within
categories designated by the county superintendent, against the
district when amounts are legally approved. The form of the warrant
shall be prescribed by, and approved by, the county auditor or county
treasurer having jurisdiction.
   The cost of printing warrants may be charged to the district.
Notwithstanding Section 41000, except for assessing and tax
collecting, the county auditor and county treasurer may charge those
districts that draw their own warrants for the cost of all fiscal
services.
   Notwithstanding Section 27005 of the Government Code, or any other
provision of law requiring orders for warrants or warrants to be
signed by the county superintendent of schools or the county auditor,
or both, the county superintendent and county auditor may prescribe
alternative procedures for districts to issue warrants. The district
disbursing officer shall not be considered a deputy county
superintendent of schools or a deputy county auditor. The county
treasurer shall pay the warrant in the designated category, if
district funds are available.
   County officers shall not be responsible for providing reports,
statements, or other data relating to, or based on, the designated
payments of expenses of the district. Those districts issuing
warrants, as provided by this section, shall provide the county
superintendent of schools, in the form prescribed by him, with the
data necessary to make retirement reports and other reports required
of him by law. All warrants, vouchers, and supporting documents shall
be kept by school districts that draw their own warrants in those
designated categories.
   The county superintendent shall provide for a periodic review of
the districts' financial transactions and internal control pursuant
to Section 1241.5.
   County superintendents of schools may provide fiscal, budgetary,
and data-processing services through contractual agreements to school
districts that have been determined to be fiscally accountable under
the provisions of this section.
   The person authorized by the governing board of the district to
issue warrants, pursuant to this section, shall execute an official
bond in an amount fixed by the governing board conditioned upon the
faithful performance of his duties under this section. A county
superintendent or county auditor shall not be liable under the terms
of their bonds or otherwise for any warrant issued pursuant to this
section. This section shall not be construed as impairing the
obligation of any contract in the bond of such officer in effect on
January 1, 1977.
   A listing of the warrants issued under this section by each school
district shall be forwarded to the county auditor having
jurisdiction, upon his request, and to the county superintendent of
schools having jurisdiction over the district on the same day
warrants are issued. The listing, which may be on magnetic tape,
punched cards, or in other form, shall report, among other things,
the warrant number, date of the warrant, amount of the warrant, the
name of the payee, and the fund on which drawn. The form and content
of the warrant listing shall be as prescribed by the county auditor
or county superintendent and approved by the county auditor or county
superintendent having jurisdiction.
   Each district which issues warrants pursuant to this section shall
furnish monthly to the county superintendent of schools and the
county auditor of the county of jurisdiction, upon his request, a
statement showing for the current fiscal year to date, for each
required expenditure classification, the amount budgeted, actual
expenditures, encumbrances and unencumbered balances.
   In order to obtain the approval of the county superintendent of
schools and county auditor for fiscally accountable status, the
governing board of a school district shall file a written application
with the county superintendent of schools and county auditor having
jurisdiction on forms which the county superintendent shall
prescribe. Upon receipt of an application from the district, the
county superintendent shall cause an audit to be made of the district'
s management and accounting controls, in accordance with standards
prescribed by him, by an independent certified public accountant or
public accountant approved by the county superintendent, who shall
report his findings and recommendations to the county superintendent
and to the applicant district. The audit report may include
Department of Finance guidelines and other assessments of fiscal
management as required by the county superintendent or the audit may
be the report of the annual district audit pursuant to Section 41020
if that is acceptable to the county superintendent of schools. The
cost of the audit required in support of a district's application for
fiscal accountability shall be borne by the applicant district.
   The county superintendent and county auditor shall review the
district's application and report of financial management and control
and may approve the application if they find the management and
accounting controls of the district to be adequate. If the county
superintendent and county auditor determine that such management and
accounting controls are inadequate, they shall disapprove the
application.
   A district that applies for fiscal accountability status shall
file its written application with the county superintendent of
schools on or before September 1. The required audit of financial
management and accounting controls shall be filed on or before
January 1. When a district's application for fiscal accountability
status has been approved by the county superintendent of schools and
county auditor, the issuance of warrants by the district pursuant to
this section shall be effective at the beginning of a fiscal year,
provided that approval had been made prior to the preceding first day
in March. If disapproved, the county superintendent of schools shall
state the specific steps which must be taken by the applicant school
district to receive approval and these changes shall be certified as
completed by an independent certified public accountant or public
accountant before the county superintendent shall approve the
application. If at any time the county superintendent of schools or
the county auditor determines that the financial management or
accounting controls of the district have become inadequate, either
such officer may revoke approval for fiscal accountability status
effective immediately.
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Last modified: March 17, 2014