Financial Reports and Accountability



The Governing Board is committed to ensuring accountability to the public for the fiscal health of the District. The Board shall adopt sound fiscal policies and oversee the District's financial condition. The Superintendent or designee shall regularly keep the Board informed about the District's finances and shall submit timely reports so that the Board can take appropriate action to ensure the District's financial stability. The Superintendent or designee may recommend amendments to the District's budgeted revenues and expenditures as may be necessary to maintain a balanced budget.

Legal Reference:

Education Code
17150 Public disclosure of non-voter-approved debt
33127 Standards and criteria for local budgets and expenditures
33128 Standards and criteria; inclusions
33129 Standards and criteria; use by local agencies
35035 Powers and duties of superintendent
41010 Accounting system
41020 Requirement for annual audit by county superintendent of schools
41450 Assistance and guidance to local offices of education
41455 Examination of financial problems of local districts
42100 Requirement to prepare and file annual statement
42127.6 School district operations monitoring; financial obligation nonpayment
42130-42134 Financial reports and certifications
42140-42142 Public disclosure of fiscal obligations
42647 Drawing of warrants by district on county treasurer; form of warrant; application and approval

Government Code
3540.2 School district; qualified or negative certification; proposed agreement review and comment

Code of Regulations, Title 5
15453-15466 Criteria and Standards for School District Interim Reports

First Reading: 11/8/00

Governing Board Adoption: 1/17/01

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