85260. In any county, the county superintendent of schools, the
county board of education and the county auditor, may prescribe a
payroll procedure, to be followed by designated community college
districts in the county, under which the community college district
governing boards, by use of payroll orders, shall authorize and
direct the county superintendent of schools and the county auditor to
draw separate payroll warrants in the names of the individual
district employees for the respective amounts set forth therein to
the end that each employee may be furnished with a statement of the
amount earned and an itemization of the amounts withheld therefrom
under requirements of the law or by direction of the employee.
Such payroll warrants shall show the closing date of the pay
period for which issued and the date of issue and a statement that it
is drawn by order of the governing board of the district and shall
bear the signature of the county auditor.
To obtain the advantage of a uniform pay period and pay date
within districts, the payroll procedure may specify the ending date
of the pay period and, notwithstanding Sections 87821 and 85244, the
date of issue for payroll warrants, except that the issue date shall
be on or before the 10th calendar day following the end of the pay
period. The payroll procedure may provide for salary payments,
including salary advances, more frequently than once a month.
The payroll procedure may provide for payroll orders authorizing
salary payments to individual employees on a continuing basis until
such time as notifications of changes or adjustments are submitted by
the community college districts, provided that an itemized listing
of payments made under this procedure is furnished to the community
college district on or before the date of issue of the payroll
warrants.
The payroll order may direct the transfer from the districts'
funds to a clearing fund in the county treasury, to be known as the
schools payroll revolving fund, of the total of the amount of the
payroll warrants to be issued under the order to the end that payroll
warrants for all districts may be drawn against a single revolving
fund. The payroll order may further direct the transfer from the
districts' funds of the totals of the various deductions set forth
therein to the trust funds in the county treasury entitled to receive
credit for them and may further direct the proper disbursement of
such trust amounts.
When the payroll procedure provides for payment of salary once
each month the payment shall be made on the last working day of the
month as required by Section 88165.
85260.5. A payroll clearance fund for the purpose of consolidating
and balancing payroll deductions and other payroll accounting
purposes for one or more community college district employees whose
salary is paid from one or more funds, may be established by the
governing board of the community college district or, if the district
operates under the payroll procedure set forth in Section 85260, by
the county superintendent of schools.
85265.5. (a) In a county in which the board of supervisors has
transferred educational functions to the county board of education
pursuant to Section 1080, and a single budget has been authorized for
the purposes of the county school service fund, county board of
education, county committee on school district organization, and the
office of the county superintendent of schools pursuant to Sections
1620 to 1625, inclusive, the duties of the county auditor specified
in Article 4 (commencing with Section 85230) and this article shall
be performed by the county superintendent of schools.
(b) A listing of all warrants approved and allowed by the county
superintendent of schools pursuant to this section shall be forwarded
to the county auditor on the same day the warrants are forwarded to
the district or the payee. The form of the warrant and the form and
content of the warrant listing shall be as prescribed by the county
auditor.
(c) Notwithstanding Section 27005 of the Government Code, or any
other section requiring orders for warrants or warrants to be signed
by the county auditor, the county treasurer in counties subject to
this section shall pay warrants that are signed by the county
superintendent of schools, and the county auditor shall not be liable
under his or her bond or otherwise for any warrant issued pursuant
to this section.
(d) This section shall apply only in those counties in which the
county board of supervisors has adopted its provisions by resolution.
85266. With the approval of the county superintendent of schools,
the governing board of a community college district may cause
warrants to be drawn on the county treasury against designated funds,
except debt service, of the district in the county treasury in the
payment of expenses of the district. The warrants for salary and
other types of claims designated by the county superintendent shall
be issued by a person designated as the district disbursing officer
for the school district on the county treasury in favor of the
persons entitled thereto in payment of all claims in designated
categories chargeable against the district which have been legally
examined, allowed, and ordered paid by the governing board. The
district disbursing officer shall issue warrants, using procedures
prescribed by the county auditor, on the county treasury for all
debts and demands, within categories designated by the county
superintendent, against the district when amounts are legally
approved. The form of the warrant shall be prescribed by, and
approved by, the county auditor or county treasurer having
jurisdiction.
The cost of printing warrants may be charged to the district.
Notwithstanding Section 84000, except for assessing and tax
collecting, the county auditor and county treasurer may charge those
districts that draw their own warrants for additional costs which
result from the implementation of this section.
Notwithstanding Section 27005 of the Government Code, or any other
provision of law requiring orders for warrants or warrants to be
signed by the county superintendent of schools or the county auditor,
or both, the county superintendent and county auditor may prescribe
alternative procedures for districts to issue warrants. The district
disbursing officer shall not be considered a deputy county
superintendent of schools or a deputy county auditor. The county
treasurer shall pay the warrant in the designated category, if
district funds are available.
County officers shall not be responsible for providing reports,
statements, or other data relating to, or based on, the designated
payments of expenses of the district. Those districts issuing
warrants, as provided by this section, shall provide the county
superintendent of schools, in the form prescribed by the county
superintendent, with the data necessary to make retirement reports
and other reports required of him or her by law. All warrants,
vouchers, and supporting documents shall be kept by school districts
that draw their own warrants in those designated categories.
The county superintendent shall provide for a periodic review of
the districts' financial transactions and internal controls pursuant
to Section 85237.5.
County superintendents of schools may provide fiscal, budgetary,
and data-processing services through contractual agreements to
community college districts that have been determined to be fiscally
accountable under the provisions of this section.
The person authorized by the governing board of the district to
issue warrants, pursuant to this section, shall execute an official
bond in an amount fixed by the governing board conditioned upon the
faithful performance of his or her duties under this section. A
county superintendent or county auditor shall not be liable under the
terms of their bonds or otherwise for any warrant issued pursuant to
this section. This section shall not be construed as impairing the
obligation of any contract in the bond of such officer in effect on
January 1, 1977.
A listing of the warrants issued under this section by each
community college district shall be forwarded to the county auditor
having jurisdiction, upon his or her request, and to the county
superintendent of schools having jurisdiction over the district on
the same day warrants are issued. The listing, which may be magnetic
tape, punched cards, or in other form, shall report, among other
things, the warrant number, date of the warrant, amount of the
warrant, the name of the payee, and the fund on which drawn. The form
and content of the warrant listing shall be as prescribed by the
county auditor or county superintendent and approved by the county
auditor or county superintendent having jurisdiction.
Each district which issues warrants pursuant to this section shall
furnish monthly to the county superintendent of schools and the
county auditor of the county of jurisdiction, upon his or her
request, a statement showing for the current fiscal year to date, for
each required expenditure classification, the amount budgeted,
actual expenditures, encumbrances and unencumbered balances.
In order to obtain the approval of the county superintendent of
schools and county auditor for fiscally accountable status, the
governing board of a community college district shall file a written
application with the county superintendent of schools and county
auditor having jurisdiction on forms which the county superintendent
shall prescribe. Upon receipt of an application from the district,
the county superintendent shall cause an audit to be made of the
district's management and accounting controls, in accordance with
standards prescribed by him or her, by an independent certified
public accountant or public accountant approved by the county
superintendent, who shall report his or her findings and
recommendations to the county superintendent and to the applicant
district. The audit report may include Department of Finance
guidelines and other assessments of fiscal management as required by
the county superintendent or the audit may be the report of the
annual district audit pursuant to Section 84040 if that is acceptable
to the county superintendent of schools. The cost of the audit
required in support of a district's application for fiscal
accountability shall be borne by the applicant district.
The county superintendent and county auditor shall review the
district's application and report of financial management and control
and may approve the application if they find the management and
accounting controls of the district to be adequate. If the county
superintendent and county auditor determine that such management and
accounting controls are inadequate, they shall disapprove the
application.
A district that applies for fiscal accountability status shall
file its written application with the county superintendent of
schools on or before September 1. The required audit of financial
management and accounting controls shall be filed on or before
January 1. When a district's application for fiscal accountability
status has been approved by the county superintendent of schools and
county auditor, the issuance of warrants by the district pursuant to
this section shall be effective at the beginning of a fiscal year,
provided that approval had been made prior to the preceding first day
in March. If disapproved, the county superintendent of schools shall
state the specific steps which are required to be taken by the
applicant district to receive approval and these changes shall be
certified as completed by an independent certified public accountant
or public accountant before the county superintendent shall approve
the application. If at any time the county superintendent of schools
or the county auditor determines that the financial management or
accounting controls of the district have become inadequate, either
officer may revoke approval for fiscal accountability status
effective immediately.
85266.5. (a) With the approval of the Board of Governors of the
California Community Colleges, the governing board of a community
college district may cause to be drawn all warrants on the county
treasurer against all the funds, except debt service, of the district
in the county treasury in the payment of the expenses of the
district. The warrants shall be issued by a person designated as the
district auditor or district disbursing officer for the district on
the county treasurer in favor of the persons entitled thereto in
payment of all claims chargeable against the districts which have
been legally examined, allowed, and ordered paid by the governing
board. The district auditor shall issue warrants on the county
treasurer for all debts and demands against the district when the
amounts are fixed by law. The form of the warrant shall be as
prescribed by the governing board and approved by the county auditor
or county treasurer.
(b) Notwithstanding Section 85231, the cost of printing the
warrants shall be borne by the district.
(c) No county officer shall be responsible for producing reports,
statements, and other data relating to or based on these payments of
the expenses of the districts. Those districts issuing warrants as
provided by this section shall provide the county superintendent of
schools, in the form prescribed by him or her, with the data
necessary to make retirement reports and other reports required of
him or her by law. All warrants, vouchers, and supporting documents
shall be kept by the districts that draw their own warrants.
(d) Notwithstanding Section 27005 of the Government Code, or any
other section requiring orders for warrants or warrants to be signed
by the county superintendent of schools or the county auditor, or
both, the county treasurer shall pay the warrant, if money is
available.
(e) Notwithstanding Section 84000, except for assessing and tax
collecting, the county auditor and the county treasurer may charge
those districts that draw their own warrants, and those districts
shall pay, for the cost of all fiscal services.
(f) The person authorized by the governing board of the district
to issue warrants pursuant to this section shall execute an official
bond in an amount fixed by the governing board conditioned upon the
faithful performance of his or her duties under this section. A
county superintendent of schools or a county auditor shall not be
liable under the terms of his or her bond or otherwise for any
warrant issued pursuant to this section. It is not intended that this
provision shall be applied so as to impair the obligation of any
contract in the bond of the officer in effect on the effective date
of this section.
(g) A listing of the warrants issued under this section by each
district shall be forwarded to the county auditor, upon his or her
request, and to the county superintendent of schools on the same day
warrants are issued. The listing, which may be magnetic tape, punch
cards, or in other form, shall report, among other things, the
warrant number, date of the warrant, amount of the warrant, the name
of the payee, and the fund on which drawn.
(h) The form and content of the warrant listing shall be as
prescribed by the governing board and approved by the county auditor.
(i) Each district which issues warrants pursuant to this section
shall furnish monthly to the county superintendent of schools and the
county auditor of the county of jurisdiction, upon his or her
request, a statement showing the current fiscal year to date, for
each required expenditure classification, the amount budgeted, actual
expenditures, encumbrances and unencumbered balances.
(j) In order to obtain the approval of the board of governors, a
community college district shall file a written application with the
county superintendent of schools. Upon receipt of an application from
the district, the county superintendent of schools shall cause a
survey to be made of the district's accounting controls by an
independent certified public accountant or public accountant in
accordance with standards prescribed by the board of governors. The
certified public accountant or public accountant shall report his or
her findings and recommendations to the county superintendent, county
auditor, and to the applicant district.
(k) The county superintendent shall forward the district's
application, together with his or her other recommendations and the
recommendations of the county auditor and a report of the survey, to
the board of governors for approval or disapproval of the
application. The board of governors shall approve the application
only if it finds that the accounting controls of the district are
adequate. If the board of governors determines that these controls
are inadequate, it shall disapprove the application.
(l) The county superintendent of schools shall be reimbursed for
all costs incident to the accounting controls survey made pursuant to
the district's application, from the district's funds.
(m) When approved by the board of governors, the issuance of
warrants pursuant to this section shall be effective at the beginning
of the fiscal year if the approval had been made prior to the
preceding first day in January. In the event that the issuance of
warrant has been disapproved, the board of governors shall state the
specific steps which must be taken by the district in order to
receive approval. If at any time the county superintendent of schools
determines that the accounting controls of the district have become
inadequate, he or she may recommend to the board of governors that
the approval be revoked, to be effective on the first day of the next
following fiscal year.
85267. Article 3 (commencing with Section 29850) of Chapter 5 of
Division 3 of Title 3 of the Government Code shall be applicable to
any community college district authorized to issue warrants pursuant
to Section 85266 or 85266.5; except that whenever any reference is
made in that Article 3 (commencing with Section 29850) to (1) the
county auditor, or (2) the general fund of the county, that reference
shall be deemed, for purposes of this section, to be to (1) the
person authorized by the community college district governing board
to issue warrants pursuant to Section 85266 or 85266.5, and (2) the
general fund of the community college district, respectively.
85260. In any county, the county superintendent of schools, the
county board of education and the county auditor, may prescribe a
payroll procedure, to be followed by designated community college
districts in the county, under which the community college district
governing boards, by use of payroll orders, shall authorize and
direct the county superintendent of schools and the county auditor to
draw separate payroll warrants in the names of the individual
district employees for the respective amounts set forth therein to
the end that each employee may be furnished with a statement of the
amount earned and an itemization of the amounts withheld therefrom
under requirements of the law or by direction of the employee.
Such payroll warrants shall show the closing date of the pay
period for which issued and the date of issue and a statement that it
is drawn by order of the governing board of the district and shall
bear the signature of the county auditor.
To obtain the advantage of a uniform pay period and pay date
within districts, the payroll procedure may specify the ending date
of the pay period and, notwithstanding Sections 87821 and 85244, the
date of issue for payroll warrants, except that the issue date shall
be on or before the 10th calendar day following the end of the pay
period. The payroll procedure may provide for salary payments,
including salary advances, more frequently than once a month.
The payroll procedure may provide for payroll orders authorizing
salary payments to individual employees on a continuing basis until
such time as notifications of changes or adjustments are submitted by
the community college districts, provided that an itemized listing
of payments made under this procedure is furnished to the community
college district on or before the date of issue of the payroll
warrants.
The payroll order may direct the transfer from the districts'
funds to a clearing fund in the county treasury, to be known as the
schools payroll revolving fund, of the total of the amount of the
payroll warrants to be issued under the order to the end that payroll
warrants for all districts may be drawn against a single revolving
fund. The payroll order may further direct the transfer from the
districts' funds of the totals of the various deductions set forth
therein to the trust funds in the county treasury entitled to receive
credit for them and may further direct the proper disbursement of
such trust amounts.
When the payroll procedure provides for payment of salary once
each month the payment shall be made on the last working day of the
month as required by Section 88165.
85260.5. A payroll clearance fund for the purpose of consolidating
and balancing payroll deductions and other payroll accounting
purposes for one or more community college district employees whose
salary is paid from one or more funds, may be established by the
governing board of the community college district or, if the district
operates under the payroll procedure set forth in Section 85260, by
the county superintendent of schools.
85265.5. (a) In a county in which the board of supervisors has
transferred educational functions to the county board of education
pursuant to Section 1080, and a single budget has been authorized for
the purposes of the county school service fund, county board of
education, county committee on school district organization, and the
office of the county superintendent of schools pursuant to Sections
1620 to 1625, inclusive, the duties of the county auditor specified
in Article 4 (commencing with Section 85230) and this article shall
be performed by the county superintendent of schools.
(b) A listing of all warrants approved and allowed by the county
superintendent of schools pursuant to this section shall be forwarded
to the county auditor on the same day the warrants are forwarded to
the district or the payee. The form of the warrant and the form and
content of the warrant listing shall be as prescribed by the county
auditor.
(c) Notwithstanding Section 27005 of the Government Code, or any
other section requiring orders for warrants or warrants to be signed
by the county auditor, the county treasurer in counties subject to
this section shall pay warrants that are signed by the county
superintendent of schools, and the county auditor shall not be liable
under his or her bond or otherwise for any warrant issued pursuant
to this section.
(d) This section shall apply only in those counties in which the
county board of supervisors has adopted its provisions by resolution.
85266. With the approval of the county superintendent of schools,
the governing board of a community college district may cause
warrants to be drawn on the county treasury against designated funds,
except debt service, of the district in the county treasury in the
payment of expenses of the district. The warrants for salary and
other types of claims designated by the county superintendent shall
be issued by a person designated as the district disbursing officer
for the school district on the county treasury in favor of the
persons entitled thereto in payment of all claims in designated
categories chargeable against the district which have been legally
examined, allowed, and ordered paid by the governing board. The
district disbursing officer shall issue warrants, using procedures
prescribed by the county auditor, on the county treasury for all
debts and demands, within categories designated by the county
superintendent, against the district when amounts are legally
approved. The form of the warrant shall be prescribed by, and
approved by, the county auditor or county treasurer having
jurisdiction.
The cost of printing warrants may be charged to the district.
Notwithstanding Section 84000, except for assessing and tax
collecting, the county auditor and county treasurer may charge those
districts that draw their own warrants for additional costs which
result from the implementation of this section.
Notwithstanding Section 27005 of the Government Code, or any other
provision of law requiring orders for warrants or warrants to be
signed by the county superintendent of schools or the county auditor,
or both, the county superintendent and county auditor may prescribe
alternative procedures for districts to issue warrants. The district
disbursing officer shall not be considered a deputy county
superintendent of schools or a deputy county auditor. The county
treasurer shall pay the warrant in the designated category, if
district funds are available.
County officers shall not be responsible for providing reports,
statements, or other data relating to, or based on, the designated
payments of expenses of the district. Those districts issuing
warrants, as provided by this section, shall provide the county
superintendent of schools, in the form prescribed by the county
superintendent, with the data necessary to make retirement reports
and other reports required of him or her by law. All warrants,
vouchers, and supporting documents shall be kept by school districts
that draw their own warrants in those designated categories.
The county superintendent shall provide for a periodic review of
the districts' financial transactions and internal controls pursuant
to Section 85237.5.
County superintendents of schools may provide fiscal, budgetary,
and data-processing services through contractual agreements to
community college districts that have been determined to be fiscally
accountable under the provisions of this section.
The person authorized by the governing board of the district to
issue warrants, pursuant to this section, shall execute an official
bond in an amount fixed by the governing board conditioned upon the
faithful performance of his or her duties under this section. A
county superintendent or county auditor shall not be liable under the
terms of their bonds or otherwise for any warrant issued pursuant to
this section. This section shall not be construed as impairing the
obligation of any contract in the bond of such officer in effect on
January 1, 1977.
A listing of the warrants issued under this section by each
community college district shall be forwarded to the county auditor
having jurisdiction, upon his or her request, and to the county
superintendent of schools having jurisdiction over the district on
the same day warrants are issued. The listing, which may be magnetic
tape, punched cards, or in other form, shall report, among other
things, the warrant number, date of the warrant, amount of the
warrant, the name of the payee, and the fund on which drawn. The form
and content of the warrant listing shall be as prescribed by the
county auditor or county superintendent and approved by the county
auditor or county superintendent having jurisdiction.
Each district which issues warrants pursuant to this section shall
furnish monthly to the county superintendent of schools and the
county auditor of the county of jurisdiction, upon his or her
request, a statement showing for the current fiscal year to date, for
each required expenditure classification, the amount budgeted,
actual expenditures, encumbrances and unencumbered balances.
In order to obtain the approval of the county superintendent of
schools and county auditor for fiscally accountable status, the
governing board of a community college district shall file a written
application with the county superintendent of schools and county
auditor having jurisdiction on forms which the county superintendent
shall prescribe. Upon receipt of an application from the district,
the county superintendent shall cause an audit to be made of the
district's management and accounting controls, in accordance with
standards prescribed by him or her, by an independent certified
public accountant or public accountant approved by the county
superintendent, who shall report his or her findings and
recommendations to the county superintendent and to the applicant
district. The audit report may include Department of Finance
guidelines and other assessments of fiscal management as required by
the county superintendent or the audit may be the report of the
annual district audit pursuant to Section 84040 if that is acceptable
to the county superintendent of schools. The cost of the audit
required in support of a district's application for fiscal
accountability shall be borne by the applicant district.
The county superintendent and county auditor shall review the
district's application and report of financial management and control
and may approve the application if they find the management and
accounting controls of the district to be adequate. If the county
superintendent and county auditor determine that such management and
accounting controls are inadequate, they shall disapprove the
application.
A district that applies for fiscal accountability status shall
file its written application with the county superintendent of
schools on or before September 1. The required audit of financial
management and accounting controls shall be filed on or before
January 1. When a district's application for fiscal accountability
status has been approved by the county superintendent of schools and
county auditor, the issuance of warrants by the district pursuant to
this section shall be effective at the beginning of a fiscal year,
provided that approval had been made prior to the preceding first day
in March. If disapproved, the county superintendent of schools shall
state the specific steps which are required to be taken by the
applicant district to receive approval and these changes shall be
certified as completed by an independent certified public accountant
or public accountant before the county superintendent shall approve
the application. If at any time the county superintendent of schools
or the county auditor determines that the financial management or
accounting controls of the district have become inadequate, either
officer may revoke approval for fiscal accountability status
effective immediately.
85266.5. (a) With the approval of the Board of Governors of the
California Community Colleges, the governing board of a community
college district may cause to be drawn all warrants on the county
treasurer against all the funds, except debt service, of the district
in the county treasury in the payment of the expenses of the
district. The warrants shall be issued by a person designated as the
district auditor or district disbursing officer for the district on
the county treasurer in favor of the persons entitled thereto in
payment of all claims chargeable against the districts which have
been legally examined, allowed, and ordered paid by the governing
board. The district auditor shall issue warrants on the county
treasurer for all debts and demands against the district when the
amounts are fixed by law. The form of the warrant shall be as
prescribed by the governing board and approved by the county auditor
or county treasurer.
(b) Notwithstanding Section 85231, the cost of printing the
warrants shall be borne by the district.
(c) No county officer shall be responsible for producing reports,
statements, and other data relating to or based on these payments of
the expenses of the districts. Those districts issuing warrants as
provided by this section shall provide the county superintendent of
schools, in the form prescribed by him or her, with the data
necessary to make retirement reports and other reports required of
him or her by law. All warrants, vouchers, and supporting documents
shall be kept by the districts that draw their own warrants.
(d) Notwithstanding Section 27005 of the Government Code, or any
other section requiring orders for warrants or warrants to be signed
by the county superintendent of schools or the county auditor, or
both, the county treasurer shall pay the warrant, if money is
available.
(e) Notwithstanding Section 84000, except for assessing and tax
collecting, the county auditor and the county treasurer may charge
those districts that draw their own warrants, and those districts
shall pay, for the cost of all fiscal services.
(f) The person authorized by the governing board of the district
to issue warrants pursuant to this section shall execute an official
bond in an amount fixed by the governing board conditioned upon the
faithful performance of his or her duties under this section. A
county superintendent of schools or a county auditor shall not be
liable under the terms of his or her bond or otherwise for any
warrant issued pursuant to this section. It is not intended that this
provision shall be applied so as to impair the obligation of any
contract in the bond of the officer in effect on the effective date
of this section.
(g) A listing of the warrants issued under this section by each
district shall be forwarded to the county auditor, upon his or her
request, and to the county superintendent of schools on the same day
warrants are issued. The listing, which may be magnetic tape, punch
cards, or in other form, shall report, among other things, the
warrant number, date of the warrant, amount of the warrant, the name
of the payee, and the fund on which drawn.
(h) The form and content of the warrant listing shall be as
prescribed by the governing board and approved by the county auditor.
(i) Each district which issues warrants pursuant to this section
shall furnish monthly to the county superintendent of schools and the
county auditor of the county of jurisdiction, upon his or her
request, a statement showing the current fiscal year to date, for
each required expenditure classification, the amount budgeted, actual
expenditures, encumbrances and unencumbered balances.
(j) In order to obtain the approval of the board of governors, a
community college district shall file a written application with the
county superintendent of schools. Upon receipt of an application from
the district, the county superintendent of schools shall cause a
survey to be made of the district's accounting controls by an
independent certified public accountant or public accountant in
accordance with standards prescribed by the board of governors. The
certified public accountant or public accountant shall report his or
her findings and recommendations to the county superintendent, county
auditor, and to the applicant district.
(k) The county superintendent shall forward the district's
application, together with his or her other recommendations and the
recommendations of the county auditor and a report of the survey, to
the board of governors for approval or disapproval of the
application. The board of governors shall approve the application
only if it finds that the accounting controls of the district are
adequate. If the board of governors determines that these controls
are inadequate, it shall disapprove the application.
(l) The county superintendent of schools shall be reimbursed for
all costs incident to the accounting controls survey made pursuant to
the district's application, from the district's funds.
(m) When approved by the board of governors, the issuance of
warrants pursuant to this section shall be effective at the beginning
of the fiscal year if the approval had been made prior to the
preceding first day in January. In the event that the issuance of
warrant has been disapproved, the board of governors shall state the
specific steps which must be taken by the district in order to
receive approval. If at any time the county superintendent of schools
determines that the accounting controls of the district have become
inadequate, he or she may recommend to the board of governors that
the approval be revoked, to be effective on the first day of the next
following fiscal year.
85267. Article 3 (commencing with Section 29850) of Chapter 5 of
Division 3 of Title 3 of the Government Code shall be applicable to
any community college district authorized to issue warrants pursuant
to Section 85266 or 85266.5; except that whenever any reference is
made in that Article 3 (commencing with Section 29850) to (1) the
county auditor, or (2) the general fund of the county, that reference
shall be deemed, for purposes of this section, to be to (1) the
person authorized by the community college district governing board
to issue warrants pursuant to Section 85266 or 85266.5, and (2) the
general fund of the community college district, respectively.
85260. In any county, the county superintendent of schools, the
county board of education and the county auditor, may prescribe a
payroll procedure, to be followed by designated community college
districts in the county, under which the community college district
governing boards, by use of payroll orders, shall authorize and
direct the county superintendent of schools and the county auditor to
draw separate payroll warrants in the names of the individual
district employees for the respective amounts set forth therein to
the end that each employee may be furnished with a statement of the
amount earned and an itemization of the amounts withheld therefrom
under requirements of the law or by direction of the employee.
Such payroll warrants shall show the closing date of the pay
period for which issued and the date of issue and a statement that it
is drawn by order of the governing board of the district and shall
bear the signature of the county auditor.
To obtain the advantage of a uniform pay period and pay date
within districts, the payroll procedure may specify the ending date
of the pay period and, notwithstanding Sections 87821 and 85244, the
date of issue for payroll warrants, except that the issue date shall
be on or before the 10th calendar day following the end of the pay
period. The payroll procedure may provide for salary payments,
including salary advances, more frequently than once a month.
The payroll procedure may provide for payroll orders authorizing
salary payments to individual employees on a continuing basis until
such time as notifications of changes or adjustments are submitted by
the community college districts, provided that an itemized listing
of payments made under this procedure is furnished to the community
college district on or before the date of issue of the payroll
warrants.
The payroll order may direct the transfer from the districts'
funds to a clearing fund in the county treasury, to be known as the
schools payroll revolving fund, of the total of the amount of the
payroll warrants to be issued under the order to the end that payroll
warrants for all districts may be drawn against a single revolving
fund. The payroll order may further direct the transfer from the
districts' funds of the totals of the various deductions set forth
therein to the trust funds in the county treasury entitled to receive
credit for them and may further direct the proper disbursement of
such trust amounts.
When the payroll procedure provides for payment of salary once
each month the payment shall be made on the last working day of the
month as required by Section 88165.
85260.5. A payroll clearance fund for the purpose of consolidating
and balancing payroll deductions and other payroll accounting
purposes for one or more community college district employees whose
salary is paid from one or more funds, may be established by the
governing board of the community college district or, if the district
operates under the payroll procedure set forth in Section 85260, by
the county superintendent of schools.
85265.5. (a) In a county in which the board of supervisors has
transferred educational functions to the county board of education
pursuant to Section 1080, and a single budget has been authorized for
the purposes of the county school service fund, county board of
education, county committee on school district organization, and the
office of the county superintendent of schools pursuant to Sections
1620 to 1625, inclusive, the duties of the county auditor specified
in Article 4 (commencing with Section 85230) and this article shall
be performed by the county superintendent of schools.
(b) A listing of all warrants approved and allowed by the county
superintendent of schools pursuant to this section shall be forwarded
to the county auditor on the same day the warrants are forwarded to
the district or the payee. The form of the warrant and the form and
content of the warrant listing shall be as prescribed by the county
auditor.
(c) Notwithstanding Section 27005 of the Government Code, or any
other section requiring orders for warrants or warrants to be signed
by the county auditor, the county treasurer in counties subject to
this section shall pay warrants that are signed by the county
superintendent of schools, and the county auditor shall not be liable
under his or her bond or otherwise for any warrant issued pursuant
to this section.
(d) This section shall apply only in those counties in which the
county board of supervisors has adopted its provisions by resolution.
85266. With the approval of the county superintendent of schools,
the governing board of a community college district may cause
warrants to be drawn on the county treasury against designated funds,
except debt service, of the district in the county treasury in the
payment of expenses of the district. The warrants for salary and
other types of claims designated by the county superintendent shall
be issued by a person designated as the district disbursing officer
for the school district on the county treasury in favor of the
persons entitled thereto in payment of all claims in designated
categories chargeable against the district which have been legally
examined, allowed, and ordered paid by the governing board. The
district disbursing officer shall issue warrants, using procedures
prescribed by the county auditor, on the county treasury for all
debts and demands, within categories designated by the county
superintendent, against the district when amounts are legally
approved. The form of the warrant shall be prescribed by, and
approved by, the county auditor or county treasurer having
jurisdiction.
The cost of printing warrants may be charged to the district.
Notwithstanding Section 84000, except for assessing and tax
collecting, the county auditor and county treasurer may charge those
districts that draw their own warrants for additional costs which
result from the implementation of this section.
Notwithstanding Section 27005 of the Government Code, or any other
provision of law requiring orders for warrants or warrants to be
signed by the county superintendent of schools or the county auditor,
or both, the county superintendent and county auditor may prescribe
alternative procedures for districts to issue warrants. The district
disbursing officer shall not be considered a deputy county
superintendent of schools or a deputy county auditor. The county
treasurer shall pay the warrant in the designated category, if
district funds are available.
County officers shall not be responsible for providing reports,
statements, or other data relating to, or based on, the designated
payments of expenses of the district. Those districts issuing
warrants, as provided by this section, shall provide the county
superintendent of schools, in the form prescribed by the county
superintendent, with the data necessary to make retirement reports
and other reports required of him or her by law. All warrants,
vouchers, and supporting documents shall be kept by school districts
that draw their own warrants in those designated categories.
The county superintendent shall provide for a periodic review of
the districts' financial transactions and internal controls pursuant
to Section 85237.5.
County superintendents of schools may provide fiscal, budgetary,
and data-processing services through contractual agreements to
community college districts that have been determined to be fiscally
accountable under the provisions of this section.
The person authorized by the governing board of the district to
issue warrants, pursuant to this section, shall execute an official
bond in an amount fixed by the governing board conditioned upon the
faithful performance of his or her duties under this section. A
county superintendent or county auditor shall not be liable under the
terms of their bonds or otherwise for any warrant issued pursuant to
this section. This section shall not be construed as impairing the
obligation of any contract in the bond of such officer in effect on
January 1, 1977.
A listing of the warrants issued under this section by each
community college district shall be forwarded to the county auditor
having jurisdiction, upon his or her request, and to the county
superintendent of schools having jurisdiction over the district on
the same day warrants are issued. The listing, which may be magnetic
tape, punched cards, or in other form, shall report, among other
things, the warrant number, date of the warrant, amount of the
warrant, the name of the payee, and the fund on which drawn. The form
and content of the warrant listing shall be as prescribed by the
county auditor or county superintendent and approved by the county
auditor or county superintendent having jurisdiction.
Each district which issues warrants pursuant to this section shall
furnish monthly to the county superintendent of schools and the
county auditor of the county of jurisdiction, upon his or her
request, a statement showing for the current fiscal year to date, for
each required expenditure classification, the amount budgeted,
actual expenditures, encumbrances and unencumbered balances.
In order to obtain the approval of the county superintendent of
schools and county auditor for fiscally accountable status, the
governing board of a community college district shall file a written
application with the county superintendent of schools and county
auditor having jurisdiction on forms which the county superintendent
shall prescribe. Upon receipt of an application from the district,
the county superintendent shall cause an audit to be made of the
district's management and accounting controls, in accordance with
standards prescribed by him or her, by an independent certified
public accountant or public accountant approved by the county
superintendent, who shall report his or her findings and
recommendations to the county superintendent and to the applicant
district. The audit report may include Department of Finance
guidelines and other assessments of fiscal management as required by
the county superintendent or the audit may be the report of the
annual district audit pursuant to Section 84040 if that is acceptable
to the county superintendent of schools. The cost of the audit
required in support of a district's application for fiscal
accountability shall be borne by the applicant district.
The county superintendent and county auditor shall review the
district's application and report of financial management and control
and may approve the application if they find the management and
accounting controls of the district to be adequate. If the county
superintendent and county auditor determine that such management and
accounting controls are inadequate, they shall disapprove the
application.
A district that applies for fiscal accountability status shall
file its written application with the county superintendent of
schools on or before September 1. The required audit of financial
management and accounting controls shall be filed on or before
January 1. When a district's application for fiscal accountability
status has been approved by the county superintendent of schools and
county auditor, the issuance of warrants by the district pursuant to
this section shall be effective at the beginning of a fiscal year,
provided that approval had been made prior to the preceding first day
in March. If disapproved, the county superintendent of schools shall
state the specific steps which are required to be taken by the
applicant district to receive approval and these changes shall be
certified as completed by an independent certified public accountant
or public accountant before the county superintendent shall approve
the application. If at any time the county superintendent of schools
or the county auditor determines that the financial management or
accounting controls of the district have become inadequate, either
officer may revoke approval for fiscal accountability status
effective immediately.
85266.5. (a) With the approval of the Board of Governors of the
California Community Colleges, the governing board of a community
college district may cause to be drawn all warrants on the county
treasurer against all the funds, except debt service, of the district
in the county treasury in the payment of the expenses of the
district. The warrants shall be issued by a person designated as the
district auditor or district disbursing officer for the district on
the county treasurer in favor of the persons entitled thereto in
payment of all claims chargeable against the districts which have
been legally examined, allowed, and ordered paid by the governing
board. The district auditor shall issue warrants on the county
treasurer for all debts and demands against the district when the
amounts are fixed by law. The form of the warrant shall be as
prescribed by the governing board and approved by the county auditor
or county treasurer.
(b) Notwithstanding Section 85231, the cost of printing the
warrants shall be borne by the district.
(c) No county officer shall be responsible for producing reports,
statements, and other data relating to or based on these payments of
the expenses of the districts. Those districts issuing warrants as
provided by this section shall provide the county superintendent of
schools, in the form prescribed by him or her, with the data
necessary to make retirement reports and other reports required of
him or her by law. All warrants, vouchers, and supporting documents
shall be kept by the districts that draw their own warrants.
(d) Notwithstanding Section 27005 of the Government Code, or any
other section requiring orders for warrants or warrants to be signed
by the county superintendent of schools or the county auditor, or
both, the county treasurer shall pay the warrant, if money is
available.
(e) Notwithstanding Section 84000, except for assessing and tax
collecting, the county auditor and the county treasurer may charge
those districts that draw their own warrants, and those districts
shall pay, for the cost of all fiscal services.
(f) The person authorized by the governing board of the district
to issue warrants pursuant to this section shall execute an official
bond in an amount fixed by the governing board conditioned upon the
faithful performance of his or her duties under this section. A
county superintendent of schools or a county auditor shall not be
liable under the terms of his or her bond or otherwise for any
warrant issued pursuant to this section. It is not intended that this
provision shall be applied so as to impair the obligation of any
contract in the bond of the officer in effect on the effective date
of this section.
(g) A listing of the warrants issued under this section by each
district shall be forwarded to the county auditor, upon his or her
request, and to the county superintendent of schools on the same day
warrants are issued. The listing, which may be magnetic tape, punch
cards, or in other form, shall report, among other things, the
warrant number, date of the warrant, amount of the warrant, the name
of the payee, and the fund on which drawn.
(h) The form and content of the warrant listing shall be as
prescribed by the governing board and approved by the county auditor.
(i) Each district which issues warrants pursuant to this section
shall furnish monthly to the county superintendent of schools and the
county auditor of the county of jurisdiction, upon his or her
request, a statement showing the current fiscal year to date, for
each required expenditure classification, the amount budgeted, actual
expenditures, encumbrances and unencumbered balances.
(j) In order to obtain the approval of the board of governors, a
community college district shall file a written application with the
county superintendent of schools. Upon receipt of an application from
the district, the county superintendent of schools shall cause a
survey to be made of the district's accounting controls by an
independent certified public accountant or public accountant in
accordance with standards prescribed by the board of governors. The
certified public accountant or public accountant shall report his or
her findings and recommendations to the county superintendent, county
auditor, and to the applicant district.
(k) The county superintendent shall forward the district's
application, together with his or her other recommendations and the
recommendations of the county auditor and a report of the survey, to
the board of governors for approval or disapproval of the
application. The board of governors shall approve the application
only if it finds that the accounting controls of the district are
adequate. If the board of governors determines that these controls
are inadequate, it shall disapprove the application.
(l) The county superintendent of schools shall be reimbursed for
all costs incident to the accounting controls survey made pursuant to
the district's application, from the district's funds.
(m) When approved by the board of governors, the issuance of
warrants pursuant to this section shall be effective at the beginning
of the fiscal year if the approval had been made prior to the
preceding first day in January. In the event that the issuance of
warrant has been disapproved, the board of governors shall state the
specific steps which must be taken by the district in order to
receive approval. If at any time the county superintendent of schools
determines that the accounting controls of the district have become
inadequate, he or she may recommend to the board of governors that
the approval be revoked, to be effective on the first day of the next
following fiscal year.
85267. Article 3 (commencing with Section 29850) of Chapter 5 of
Division 3 of Title 3 of the Government Code shall be applicable to
any community college district authorized to issue warrants pursuant
to Section 85266 or 85266.5; except that whenever any reference is
made in that Article 3 (commencing with Section 29850) to (1) the
county auditor, or (2) the general fund of the county, that reference
shall be deemed, for purposes of this section, to be to (1) the
person authorized by the community college district governing board
to issue warrants pursuant to Section 85266 or 85266.5, and (2) the
general fund of the community college district, respectively.
