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.