Title EDC, California Educ. Code

This article is operative on July 1, 2017. (Added by Stats. 2016, Ch. 792, Sec. 1. (AB 1639) Effective January 1, 2017. Note: Delayed operative date applies to Article 13.5, commencing with Section 33479.)

When the board of trustees of the library district determines that the purpose and object of the bonds has been accomplished, it may request the board of supervisors to cause any unsold bonds to be issued and sold and the proceeds thereof used for any or all of the purposes set f…

Upon receiving the request, signed by a majority of the members of the board of trustees, the supervisors shall fix a time for hearing the request, which shall not be more than 30 days thereafter, and shall cause a notice, stating the time and place of hearing, and the object of …

At the time and place designated in the notice for hearing the request, or at any subsequent time to which the hearing may be postponed, the supervisors shall hear any reasons that may be submitted for or against the granting of the request. If, before the conclusion of the heari…

In the event a petition, as set forth in Section 18557, is filed, the board of supervisors shall not grant the request without first submitting the question to the voters in the same manner and with the same effect as provided for a referendum by the electors of a district pursua…

Except as provided in Sections 4040 to 4045, inclusive, all actions required by this code to be taken by the board of supervisors of the county in which a school district is located, shall, in the case of any joint school district, be taken by the concurrent action of the boards …

It is the intent of the Legislature in enacting this chapter to promote accountability over public educational funding by establishing a new program to review and report on financial and compliance audits of school districts, educational joint powers authorities, county superinte…

(a) As used in this chapter, “financial and compliance audit” shall be consistent with the definition provided in the generally accepted government auditing standards promulgated by the United States Government Accountability Office. Financial and compliance audits conducted unde…

(a) The Controller, in consultation with the Department of Finance and the department, shall develop a plan to review and report on financial and compliance audits. The plan shall commence with the 2003–04 fiscal year for audits of school districts, other local educational agenci…

Financial and compliance audits shall be performed in accordance with the generally accepted government auditing standards promulgated by the United States Government Accountability Office for financial and compliance audits and in accordance with the filing deadlines established…

(a) (1) To determine the practicability and effectiveness of the audits and audit guide, the Controller shall, on an annual basis, review and monitor the audit reports performed by independent auditors. (2) (A) The Controller shall determine whether audit reports are in conforman…

(a) The Controller may perform quality control reviews of audit working papers to determine whether audits are performed in conformity with Section 14503. The Department of Finance or the Superintendent may refer an independent auditor of a local educational agency to the Control…

(a) The governing board or body of a local educational agency shall include both of the following provisions in their contracts for audits: (1) A provision to withhold 10 percent of the audit fee until the Controller certifies that the audit report conforms to the reporting provi…

The Controller shall conduct any additional audits that are necessary to carry out the Controller’s duties and responsibilities pursuant to this code and the Government Code. This chapter does not authorize a local educational agency, or a subcontractor or subrecipient, to constr…

The Controller shall report to the Superintendent on or before August 31 of each year in order to apprise the Superintendent of those local educational agencies that are not in compliance with the applicable statutes and regulations. The Controller’s report shall categorize audit…

Notwithstanding Section 10231.5 of the Government Code, the Controller shall submit a report, consistent with Section 9795 of the Government Code, to the Legislature on or before August 31 of each year regarding any recommendations made to the Superintendent pursuant to Section 1…

The funding appropriated in Item 6100-161-0001 of the annual Budget Act for mental health services shall be subject to existing state and federal audit requirements. Audit procedures shall be included in the audit guide to review whether funding for educationally related mental h…

The State School Building Finance Committee or other governmental body empowered to make a determination of whether any or all of the bonds authorized to be issued by the state, under legislation enacted following the effective date of this section, for the purpose of assisting l…

(a) The plan and the system are administered by the Teachers’ Retirement Board. On and after January 1, 2004, the members of the board are as follows: (1) The Superintendent of Public Instruction. (2) The Controller. (3) The Treasurer. (4) The Director of Finance. (5) Three perso…

(a) The board shall conduct the elections of members described in Section 22200 pursuant to regulations adopted by the board. (b) The board shall hold special elections to fill vacancies that occur during the term of the elected members of the board. If, at the time a vacancy occ…

(a) The board shall set policy and shall have the sole power and authority to hear and determine all facts pertaining to application for benefits under the plan or any matters pertaining to administration of the plan and the system. (b) The board shall meet at least once every ca…

A quorum of the board shall consist of the majority of the board members. In determining whether or not a quorum is present, vacant positions on the board shall not be considered. The concurrence of the majority of the board members present shall be necessary to the validity of a…

The chief executive officer of the system shall act as secretary of the board and shall have charge of all board correspondence and shall keep a record of board proceedings. (Added by Stats. 1996, Ch. 634, Sec. 45. Effective January 1, 1997.)

The board has exclusive control of the administration of the funds. No transfers or disbursements of any amount from the funds shall be made except upon the authorization of the board for the purpose of carrying into effect the provisions of this part and Part 14 (commencing with…

The board has exclusive control of the investment of the Teachers’ Retirement Fund. Except as otherwise restricted by the California Constitution and by law, the board may in its discretion invest the assets of the fund through the purchase, holding, or sale thereof of any invest…

(a) All investment transaction decisions made during a closed session, pursuant to paragraph (16) of subdivision (c) of Section 11126 of the Government Code, shall be by rollcall vote entered into the minutes of that meeting. (b) The board, within 12 months of the close of an inv…

Each member of the board may administer oaths and affirmations to witnesses and others transacting the business of the system. (Repealed and added by Stats. 1993, Ch. 893, Sec. 2. Effective January 1, 1994.)

The board has the authority to negotiate, and enter into agreements with other states of the United States on the subject of the transfer of members’ contributions and regular interest between the retirement systems of California and other states. (Repealed and added by Stats. 19…

(a) As often as the board determines necessary, it may audit or cause to be audited the records of any public agency. (b) The board may excuse any audit finding provided all of the following conditions are met: (1) The audit finding relates to a period of time prior to July 1, 20…

(a) Before auditing, or causing to be audited, the records of a public agency pursuant to Section 22206, the board shall provide written notice of the intended audit to the affected public agency as well as to the exclusive representative or representatives, if any, of members th…

(a) The board shall provide the final audit report to the public agency audited pursuant to Section 22206 and to the exclusive representative or representatives, if any, of the members affected by the audit, and shall provide the audited public agency with an explanation of its a…

(a) If the public agency audited pursuant to Section 22206 disagrees with the final audit report, it may request an administrative hearing pursuant to Section 22219. The request shall be made in writing and be mailed or emailed to the address identified in the final audit report …

(a) If a member affected by an audit disagrees with the final audit report, the member may request an administrative hearing pursuant to Section 22219. The request shall be made in writing and be mailed or emailed to the designated address identified in the final audit report wit…

The system shall make all final employer audit reports available on its internet website. Personal information regarding members shall be excluded to the extent necessary to protect their privacy. (Added by Stats. 2022, Ch. 754, Sec. 6. (AB 1667) Effective January 1, 2023.)

The board shall perform any other acts necessary for the administration of the system and the plan in carrying into effect the provisions of this part and Part 14 (commencing with Section 26000), which may include, but shall not be limited to, requesting the following information…

The board may appoint a committee of two or more of its members to perform any act within the power of the board itself to perform. The board may also delegate authority to the chief executive officer to perform any such act. Except where the board, in delegating that authority, …

The office of chief executive officer shall be filled by appointment by the board and the appointee shall serve at the pleasure of the board. (Repealed and added by Stats. 1993, Ch. 893, Sec. 2. Effective January 1, 1994.)

(a) Reversal by the board of any act of the committee or the chief executive officer shall be effective on the date fixed by the board. (b) Payment of benefits prior to the board’s action of reversal may not be affected by such an action, except for the recovery of the amounts pa…

The board shall appoint such employees as are necessary to administer the plan and the system. (Amended by Stats. 1998, Ch. 965, Sec. 21. Effective January 1, 1999.)

(a) Except as otherwise provided in subdivision (d), this section shall apply to the following positions in the system: a chief executive officer, a chief operating officer, a chief financial officer, a system actuary, a general counsel, a chief investment officer, and other inve…

The board shall regulate the duties of employers, employing agencies, and other public authorities, imposed upon them by this part, and shall require reports from employers, employing agencies, and other public authorities, as it deems advisable in connection with the performance…

The board may take any action it deems necessary to ensure the continued right of members or beneficiaries to receive monthly payments. (Amended by Stats. 1996, Ch. 634, Sec. 48. Effective January 1, 1997.)

The board shall determine the service performed by members to be credited toward qualification for retirement, and shall fix and modify allowances provided under this part. (Amended by Stats. 1996, Ch. 634, Sec. 49. Effective January 1, 1997.)

(a) The board shall annually adopt as a plan amendment with respect to the Defined Benefit Program the rate of credited interest to be credited to members’ accumulated retirement contributions for service performed after June 30, 1935, and the accumulated annuity deposit contribu…

(a) The board shall employ a certified public accountant or public accountant, who is not in public employment, to audit the financial statements of the system. The costs of the audit shall be paid from the income of the retirement fund. The audit shall be made annually and the a…

The board shall establish and maintain records and accounts following recognized accounting principles and controls. (Amended by Stats. 1996, Ch. 634, Sec. 50. Effective January 1, 1997.)