School districts: financial statements and financial settlements: ethics training.

(1) Existing law requires the governing board of each school district, on or before September 15, to approve an annual statement of all receipts and expenditures of the school district for the preceding fiscal year, and to file the statement with the county superintendent of schools. Existing law further requires each charter school, on or before September 15, to approve an annual statement of all receipts and expenditures of the charter school for the preceding fiscal year, and to file the statement with the entity that approved the charter school. This bill would require the annual statement of a school district to include, if the school district provides any of its officers or employees with a district credit or debit card, an itemized list of expenses charged to that card, including the identification by classification or title of the officer or employee to whom the card is issued. The bill would also require the annual statement of a charter school to include, if the charter school provides any of its officers or employees with a charter school credit or debit card, an itemized list of expenses charged to that card, including the identification by classification or title of the officer or employee to whom the card is issued. By imposing additional duties on school districts and charter schools, the bill would impose a state-mandated local program. (2) Existing law requires all local agency officials, as defined, to receive training in ethics, at specified intervals, if the local agency provides any type of compensation, salary, or stipend to those officials. Existing law defines "local agency," for these purposes, to mean a city, county, city and county, charter city, charter county, charter city and county, or special district. This bill would require local agency officials who serve a community college district, county office of education, or school district as of January 1, 2013, to receive ethics training by January 1, 2014, and at least every 2 years thereafter, except as specified. (3) Existing law limits the amount of the maximum cash settlement that a local agency employee may receive to an amount equal to the monthly salary of the employee multiplied by the number of months left on the unexpired term of the contract, except that, if the unexpired term of the contract is greater than 18 months, the maximum cash settlement is an amount equal to the monthly salary of the employee multiplied by 18. Existing law also limits the amount of a cash or noncash settlement that a school district may provide its district superintendent to an amount no greater than the superintendent's monthly salary multiplied by zero to 6 if it terminates the superintendent's contract of employment and it is confirmed pursuant to an independent audit that the superintendent engaged in fraud, misappropriation of funds, or other illegal fiscal practices. In this case, existing law requires an administrative law judge, after a hearing, to determine the amount of the cash settlement. This bill would limit the amount of the settlement that a school district may provide with respect to the termination of a district superintendent to the district superintendent's monthly salary multiplied by zero to 12. The bill would further provide that, if the unexpired term of the district superintendent's contract is greater than 12 months, the maximum cash settlement shall be an amount equal to the monthly salary of the employee multiplied by 12. (4) 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.