California Assembly Bill AB2155 Introduced / Bill

 BILL NUMBER: AB 2155INTRODUCED BILL TEXT INTRODUCED BY Assembly Member Hueso FEBRUARY 23, 2012 An act to amend Section 42100 of the Education Code, and to amend Section 53260 of the Government Code, relating to school districts. LEGISLATIVE COUNSEL'S DIGEST AB 2155, as introduced, Hueso. School districts: financial statements and financial settlements. (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, but not be limited to, separate line items setting forth the values of, and the purposes for which, the receipts and expenditures that were incurred by the school district superintendent and each school district administrator for the preceding fiscal year. The bill would also require the annual statement of a charter school to include, but not be limited to, separate line items setting forth the values of, and the purposes for which, the receipts and expenditures that were incurred by each charter school administrator for the preceding fiscal year. By imposed additional duties on school districts and charter schools, the bill would impose a state-mandated local program. (2) Existing law limits the amount of a cash or noncash settlement that a school district may provide its district superintendent 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 delete the requirement that it be confirmed that the district superintendent engaged in fraud, misappropriation of funds, or other illegal fiscal practices from the provision limiting the amount of the cash or noncash settlement that a school district may provide its district superintendent if it terminates the superintendent's contract of employment. This bill also would delete the requirement that the amount of the cash settlement be determined by an administrative law judge after a hearing. (3) 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. Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: yes. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS: SECTION 1. Section 42100 of the Education Code is amended to read: 42100. (a) On or before September 15, the governing board of  each   a  school district shall approve, in a format prescribed by the Superintendent  of Public Instruction  , an annual statement of all receipts and expenditures of the  school  district for the preceding fiscal year  . The annual statement shall include, but is not limited to,   separate line items setting forth the values of, and the purposes for which, the receipts and expenditures that were incurred by the school district superintendent and each school district administrator for the preceding fiscal year. The governing board of a school district  shall file the statement, along with the statement received pursuant to subdivision (b), with the county superintendent of schools. On or before October 15, the county superintendent of schools shall verify the mathematical accuracy of the statements and shall transmit a copy to the Superintendent  of Public Instruction  . (b) On or before September 15, each   a  charter school shall approve, in a format prescribed by the Superintendent  of Public Instruction  , an annual statement of all receipts and expenditures of the charter school for the preceding fiscal year  . The annual statement shall include, but is not limited to, separate line items setting forth the value of, and the purposes for which, the receipts and expenditure   s that were incurred by each charter school administrator for the preceding fiscal year. The charter school  shall file the statement with the entity that approved the charter school. (c) The forms prescribed by the Superintendent  of Public Instruction  shall be adopted as regulations by the  State Board of Education   state board  , and may be amended periodically to accommodate changes in statute or government reporting standards. SEC. 2. Section 53260 of the Government Code is amended to read: 53260. (a) All contracts of employment between an employee and a local agency employer shall include a provision which provides that regardless of the term of the contract, if the contract is terminated, the maximum cash settlement that an employee may receive shall be an amount equal to the monthly salary of the employee multiplied by the number of months left on the unexpired term of the contract. However, if the unexpired term of the contract is greater than 18 months, the maximum cash settlement shall be an amount equal to the monthly salary of the employee multiplied by 18. (b) (1) Notwithstanding subdivision (a), if a local agency employer, including an administrator appointed by the Superintendent  of Public Instruction  , terminates its contract of employment with its district superintendent of schools that local agency employer may not provide a cash or noncash settlement to its superintendent in an amount greater than the superintendent's monthly salary multiplied by zero to six  if the local agency employer believes, and subsequently confirms, pursuant to an independent audit, that the superintendent has engaged in fraud, misappropriation of funds, or other illegal fiscal practices. The amount of the cash settlement described in this paragraph shall be determined by an administrative law judge after a hearing  . (2) This subdivision applies only to a contract for employment negotiated on or after the effective date of the act that added this subdivision. (c) The cash settlement  formula   formulas  described in subdivisions (a) and (b) are maximum  ceiling   ceilings  on the amounts that may be paid by a local agency employer to an employee and  is   are  not  a target or example   targets or examples  of the amount of the cash settlement to be paid by a local agency employer to an employee in all contract termination cases. SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.