It is the intent of the Legislature in enacting this article, consistent with the provisions added by Chapter 1284 of the Statutes of 1978, to provide greater oversight of, and to facilitate the scrutiny of, programs funded by moneys received from the federal government which are deposited in the State Treasury for expenditure by, and disbursement to, state and local educational agencies.
Article 9Review of Federal Fund Expenditures
Section § 12140
This law is about ensuring that federal money given to California's education system is properly monitored and used correctly. The state wants to make sure these funds are spent and distributed properly by schools and educational agencies.
federal funding oversight educational program scrutiny State Treasury state educational agencies local educational agencies federal money disbursement fund monitoring program funding oversight Chapter 1284 compliance education fund management
Section § 12141
This law requires the California Department of Education to create a detailed plan each year about how they will use federal funds for educational agencies. The plan must be submitted to the Legislature by January 1st and needs to align with certain financial reporting standards. This process began in the late 1970s and ensures that the allocation of federal funds is transparent and well-organized.
(a)CA Education Code § 12141(a) Commencing with the 1979–80 fiscal year and each fiscal year thereafter, the Department of Education, in cooperation with the Department of Finance, shall prepare a comprehensive state plan, to be submitted to the Legislature by January 1st, detailing the prospective expenditure, allocation, and apportionment of federal funds to be appropriated for the next fiscal year pursuant to Section 13338.5 of the Government Code to all educational agencies in this state, including the Department of Education, receiving federal funds for their support.
(b)CA Education Code § 12141(b) Commencing with the 1982–83 fiscal year and each fiscal year thereafter, the state plan required by subdivision (a) of this section shall be prepared in the same form and be compatible with fiscal reporting requirements prescribed by subdivision (g) of Section 13337 of the Government Code.
federal funds allocation Department of Education Legislative submission fiscal year plan financial reporting standards California educational agencies state plan preparation Department of Finance cooperation transparency in funding expenditure details budget compatibility Section 13338.5 Government Code Section 13337 reporting educational support funding 1979 commencement
Section § 12142
Every year, starting from 1979-80, the Department of Education in California, along with the Department of Finance, must create a detailed report by January 1. This report explains how federal funds were distributed and spent by educational agencies in the state during the previous year. Since 1982-83, this report also needs to align with specific fiscal reporting standards outlined in another section of the law.
(a)CA Education Code § 12142(a) Commencing with the 1979–80 fiscal year and each fiscal year thereafter, the Department of Education, in cooperation with the Department of Finance, shall prepare a comprehensive report to be submitted to the Legislature by January 1st which sets forth in detail the manner in which all federal funds were allocated and apportioned to, and expended by, educational agencies in this state in the prior fiscal year.
(b)CA Education Code § 12142(b) Commencing with the 1982–83 fiscal year and each fiscal year thereafter, the report required by subdivision (a) of this section shall be prepared in the same form and be compatible with fiscal reporting requirements prescribed by subdivision (b) of Section 13300 of the Government Code.
federal funds allocation educational agencies fiscal reporting requirements Department of Education Department of Finance annual report government code compliance fund expenditure education funding financial transparency budget report state compliance January 1 deadline prior fiscal year reporting standards
Section § 12143
This law requires the education department in California to provide two yearly reports about federal funds for K-12 education. The first report, due by February 15, tracks these funds over three years, breaking down expenditures by activity type and budget category. It must include actual and estimated expenses, along with budget appropriations. The second report, due by November 1, identifies leftover federal funds, detailing them by fiscal year and deadlines for use, again categorized by activity type and budget section.
The department shall submit to the Legislature, the Legislative Analyst’s Office, and the Governor the following two annual reports on federal funds for education in kindergarten and grades 1 to 12, inclusive:
(a)CA Education Code § 12143(a) One report, to be submitted no later than February 15 of each year, shall provide a three-year tracking of federal funds. For each federally funded program, the report shall include detail by type of funded activity (state administration, state-level activity, local assistance, and capital outlay) and state budget category (state operations, local assistance, and capital outlay). For each program, by type of funded activity and state budget category, the report shall include all of the following:
(1)CA Education Code § 12143(a)(1) Actual expenditures for the prior year.
(2)CA Education Code § 12143(a)(2) A revised estimate of current year expenditures.
(3)CA Education Code § 12143(a)(3) The budget-year appropriation.
(b)CA Education Code § 12143(b) The other report, to be submitted no later than November 1 of each year, shall identify available federal carryover funds. Specifically, this report shall identify carryover funds, by fiscal year and potential reversion date, for each federally funded program by type of funded activity (state administration, state-level activity, local assistance, and capital outlay) and state budget category (state operations, local assistance, and capital outlay).
federal funds education funding K-12 annual reports February 15 November 1 carryover funds fiscal year expenditure tracking state administration local assistance capital outlay budget category Legislature report Governor's report
