California Code
DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS
PART 9 - FINANCE

CHAPTER 1 - State School Fund

ARTICLE 1 - Sources, Conditions of Apportionments, Amounts of Support Per Average Daily Attendance

Section 14000. - 14000. It is the intent of the Legislature that the...

Section 14002. - 14002. (a) (1) Notwithstanding any other law, upon certification of...

Section 14002.05. - 14002.05. Notwithstanding any other law, the following provisions govern transfers...

Section 14002.1. - 14002.1. Notwithstanding any other law, for purposes of determining (a)...

Section 14002.5. - 14002.5. In making the computation prescribed by subdivision (b) of...

Section 14003. - 14003. (a) Commencing with the 2010–11 fiscal year, on March...

Section 14004. - 14004. In addition to all other funds appropriated and transferred...

Section 14004.5. - 14004.5. (a) In addition to all other funds appropriated and...

Section 14005. - 14005. (a) The amount to be transferred to Section A...

Section 14007. - 14007. In addition to all other funds appropriated and transferred...

Section 14020.1. - 14020.1. Instructional Improvement and Accountability The amount transferred to Section...

Section 14022. - 14022. (a) For the purposes of Section 8 and Section...

Section 14022.3. - 14022.3. (a) For purposes of calculating “increases in enrollment” pursuant...

Section 14022.5. - 14022.5. (a) For purposes of Section 8.5 of Article XVI...

ARTICLE 2 - Maintenance, Amount and Manner of Drawing Warrants

Section 14040. - 14040. The Controller shall keep a separate account of the...

Section 14041. - 14041. (a) The Controller shall draw warrants on the State...

Section 14041.1. - 14041.1. (a) Except as provided pursuant to subdivision (b), notwithstanding...

Section 14041.5. - 14041.5. (a) Notwithstanding subdivision (a) of Section 14041, for the...

Section 14041.6. - 14041.6. (a) Notwithstanding subdivision (a) of Section 14041, or any...

Section 14041.65. - 14041.65. (a) Notwithstanding subdivision (a) of Section 14041.6, for the...

Section 14041.7. - 14041.7. (a) Commencing with the 2010–11 fiscal year, up to...

Section 14041.75. - 14041.75. (a) Notwithstanding Section 14041.7, for the 2011–12 fiscal year...

Section 14041.8. - 14041.8. (a) (1) For the 2020–21 fiscal year only, up...

Section 14042. - 14042. (a) If the Superintendent of Public Instruction or the...

Section 14043. - 14043. All moneys received by the treasurer of any county...

Section 14044. - 14044. (a) Upon determining that any semiannual report to the...

ARTICLE 3 - County School Service Funds Computation of Allowances and Budgetary Requirements

Section 14050. - 14050. The county superintendent of schools shall on or before...

Section 14052. - 14052. The State Board of Education shall establish definitions for...

Section 14054. - 14054. The Superintendent of Public Instruction shall during each fiscal...

Section 14055. - 14055. The Superintendent of Public Instruction shall allow at such...

Section 14056. - 14056. The budget submitted pursuant to Section 14050 shall include...

Section 14057. - 14057. The Superintendent of Public Instruction shall allow, in addition...

Section 14058. - 14058. (a) For all adults with disabilities educated by the...

CHAPTER 2 - Local Taxation by School Districts and Community College Districts

ARTICLE 2 - Taxes on School Districts Located in Two or More Counties

Section 14220. - 14220. When any school district or community college district is...

Section 14221. - 14221. The certificate of the assessor shall be made in...

Section 14222. - 14222. The board of supervisors of each county, after receiving...

Section 14223. - 14223. The rate of taxation shall be sufficient to meet...

Section 14224. - 14224. The taxes shall be assessed, levied, and collected in...

Section 14225. - 14225. The money received shall be deposited in the county...

Section 14226. - 14226. The money deposited shall be placed in the school...

ARTICLE 3 - Disputed Revenues of School Districts

Section 14240. - 14240. The county auditor may impound the disputed revenues of...

Section 14401.1. - 14401.1. Of the amounts appropriated in the items listed in...

CHAPTER 3 - Financial and Compliance Audits

Section 14500. - 14500. It is the intent of the Legislature in enacting...

Section 14501. - 14501. (a) As used in this chapter, “financial and compliance...

Section 14502.1. - 14502.1. (a) The Controller, in consultation with the Department of...

Section 14503. - 14503. (a) Financial and compliance audits shall be performed in...

Section 14504. - 14504. To determine the practicability and effectiveness of the audits...

Section 14504.2. - 14504.2. (a) The Controller may perform quality control reviews of...

Section 14505. - 14505. The governing board of each school district and each...

Section 14506. - 14506. The Controller shall conduct any additional audits which are...

Section 14507. - 14507. The Controller shall report to the State Department of...

Section 14508. - 14508. The Controller shall submit a report to the Legislature...

Section 14509. - 14509. The funding appropriated in Item 6100-161-0001 of the annual...

CHAPTER 4 - Retention of Local Obligations

Section 14550. - 14550. (a) Notwithstanding any other provision of law, a local...