California Education Code ARTICLE 2 - Accounting Regulations, Budget Controls and Audits

• Section 41010.
  The accounting system used to record the financial affairs of any school district shall be in accordance with the definitions, instructions, and procedures published in...
• Section 41011.
  The accounting system used to record the financial affairs of any school district shall be designed to provide separate recording and clear distinction between expenditures...
• Section 41012.
  For purposes of determining allowances pursuant to Chapter 8 (commencing with Section 52200) of Part 28, and Chapter 3 (commencing with Section 56500) and Chapter...
• Section 41013.
  For the purpose of achieving clarity and uniformity in the budgeting and reporting of school district expenditures by funds, whenever certain expenditures for the children’s...
• Section 41014.
  Excepting only as provided in Article 1 (commencing with Section 41000) and this article, all constitutional and statutory limitations on the purposes for which moneys...
• Section 41015.
  The governing board of any school district or any county office of education which has funds in a special reserve fund of the district or...
• Section 41016.
  The governing board of a school district which has made an investment pursuant to the authority of Section 41015 may deposit such security for safekeeping...
• Section 41017.
  The governing board of any school district or any county office of education may authorize any school district governed by it, or any school under...
• Section 41018.
  The governing board of any school district or any county office of education having an average daily attendance of 100,000 or more may deposit in...
• Section 41019.
  The governing board of any school district which maintains clearing accounts, cafeteria accounts, and other accounts in a bank or banks, pursuant to Section 41017...
• Section 41020.
  (a) It is the intent of the Legislature to encourage sound fiscal management practices among local educational agencies for the most efficient and effective use of...
• Section 41020.1.
  Reports of audits previously filed with the county clerk pursuant to Section 41020 shall be disposed of by the county clerk or returned to the...
• Section 41020.2.
  (a) If a school district governing board has entered into a contract for an independent audit of its financial statements in accordance with Section 41020 and...
• Section 41020.3.
  By January 31 of each year, the governing body of each local education agency shall review, at a public meeting, the annual audit of the...
• Section 41020.5.
  (a) If the Controller determines by two consecutive quality control reviews pursuant to Section 14504.2, or if a county superintendent of schools determines, that audits performed...
• Section 41020.8.
  Notwithstanding any other provision of law, the auditor conducting the annual audit pursuant to Section 41020 shall, upon request, provide the county superintendent or the...
• Section 41021.
  The governing board of every school district shall require each employee of the district, whose duty it is to handle funds of the district, and...
• Section 41022.
  Except as provided in this section, any election held for the purpose permitting a school district to exceed the expenditure of school district funds fixed...
• Section 41023.
  (a) Any agency organized pursuant to Article 1 (commencing with Section 6500) of Chapter 5 of Division 7 of Title 1 of the Government Code, the...
• Section 41024.
  (a) (1) Commencing April 1, 2017, a local educational agency that receives any funds pursuant to the Leroy F. Greene School Facilities Act of 1998 (Chapter 12.5...

Last modified: October 22, 2018