Section 42100 Of Article 1. Statements From California Education Code >> Division 3. >> Title 2. >> Part 24. >> Chapter 6. >> Article 1.
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. (a) On or before September 15, the governing board of each
school district shall approve, 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 and 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 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 and 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, and may be amended periodically to accommodate changes in
statute or government reporting standards.