Section 16100 Of Article 1. General Provisions From California Education Code >> Division 1. >> Title 1. >> Part 10. >> Chapter 6. >> Article 1.
16100
. Whenever the Controller determines that any money
apportioned to a school district has been expended by the school
district for purposes not authorized by this chapter, or exceeds the
final cost of the project which is authorized by Section 16024 to be
paid therefrom, the Controller shall furnish written notice to the
board, the governing board of the school district, the county
superintendent of schools, the county auditor, and the county
treasurer of the county whose county superintendent of schools has
jurisdiction over the school district, directing the school district
and the county treasurer to pay into the State Treasury the amount of
the unauthorized expenditures, or the amount of the excess
apportionment, as the case may be. Upon receipt of the notice, the
governing board shall order the county treasurer to pay to the
Treasurer, out of any moneys in the county treasury available to the
school district for that purpose, the amount set forth in the notice.
The amount shall, upon order of the Controller, be deposited in the
State Treasury to the credit of the State School Building Aid Fund,
to be reapportioned by the board.
It shall be the duty of the governing body and the county
treasurer to make the payments to the Treasurer as provided in this
section, and it shall be the duty of the Controller to enforce the
collection on behalf of the state.
If, upon petition of the district, the Controller determines that
the amount to be included in the county settlement is in excess of
the amount that may be paid out of taxes levied at the maximum rate
authorized by law (increased by any increase in the rate authorized
by the electors of the district pursuant to Section 42202), without
impairing essential district services, he or she may provide for the
payment of the entire amount or any unpaid balance thereof in not
exceeding three consecutive annual payments, commencing with the next
school year. Each payment shall be an equal portion of the principal
amount, plus accrued interest, and shall be paid not later than
January 31st of each school year in which a payment is due. If the
district fails to make the payment as specified, the Controller shall
deduct the amount thereof from the February payment made to the
district under Section 14041.
Deferred payments under this section shall bear interest at the
same annual rate of interest as the apportionment from which the
unauthorized expenditures or the amounts of excess apportionment were
made.