School districts: reporting of expenditures.

(1) Existing law requires the governing board of each school district to approve, on or before September 15 of each year, in a format prescribed by the Superintendent of Public Instruction, an annual statement of all receipts and expenditures of the district for the preceding fiscal year. Existing law further requires that this annual statement be filed, along with an annual statement of receipts and expenditures required of each charter school, with the county superintendent of schools, and that copies of these statements be transmitted to the Superintendent of Public Instruction. Existing law authorizes the governing board of a school district to print and distribute in pamphlet form an annual financial statement of the receipts and expenditures of the district. This bill would require the governing board of a school district to prepare and maintain a monthly public record of all expenditures of the district, and specify information to be included about each item of expenditure. The bill would require the governing board to make this public record available for public viewing by posting it on the Internet Web site of the district, and updated at least once every 30 calendar days. The bill would require the public record to include an explanation of any codes, acronyms, or abbreviations used to identify a payee or expenditure. The bill would also require that the public record not include any information that could be used to identify an individual employee. Because the bill would impose new duties on a school district, it would constitute a state-mandated local program. (2) 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.