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Chapter 14 School Finance Subchapter 2 Budgeting, Accounting, and Reporting Article 3 Annual Financial Statements Submission of Annual Financial Statements   

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Except as provided in Section 15071, every county office of education, school district, charter school, and educational joint powers agency (as defined in Education Code section 41023) that elects to use the standardized account code structure, subject to the provisions of Section 39 of Chapter 299, Statutes of 1997, shall submit an annual statement of receipts and expenditures in the format of the standardized account code structure. The form for the annual statement shall be prescribed and amended periodically (to accommodate changes in statute or generally accepted accounting principles for government agencies) pursuant to Education Code sections 1628 and 42100 and shall reflect Section 15060. The form for the annual statement is titled the unaudited Actuals Financial Report, and is incorporated within the Standardized Account Code Structure Financial Reporting Software, version 2003 (revised July 2003) and is available at the following website address: http://www.cde.ca.gov/fiscal/software/sacs2003all.htm.

Authority cited:

Education Code 33031

Reference:

Assembly Bill 1578, Section 39, Chapter 299, Statutes of 1977

Education Code 1628

Education Code 41010

Education Code 41023

Education Code 42100

(Added by Register 2003, No. 45)