Bill Text: CA SB302 | 2013-2014 | Regular Session | Amended
Bill Title: School cafeterias: cafeteria fund.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Engrossed - Dead) 2013-08-30 - Set, second hearing. Held in committee and under submission. [SB302 Detail]
Download: California-2013-SB302-Amended.html
BILL NUMBER: SB 302 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY JUNE 19, 2013
AMENDED IN SENATE MAY 28, 2013
AMENDED IN SENATE MAY 8, 2013
AMENDED IN SENATE APRIL 1, 2013
INTRODUCED BY Senator Cannella
(Coauthors: Senators Gaines and Huff)
FEBRUARY 15, 2013
An act to amend Section 14501 of, to add Sections 38087, 38096,
38097, 38098, and 38104 to, and to repeal Sections 38092 and 38102
of, the Education Code, relating to school cafeterias.
LEGISLATIVE COUNSEL'S DIGEST
SB 302, as amended, Cannella. School cafeterias: cafeteria fund.
(1) Existing law requires the Controller, in consultation with the
Department of Finance and the State Department of Education, to
develop a plan to review and report on financial and compliance
audits, and with representatives of other entities, to recommend the
statements and other information to be included in the audit reports
filed with the state by local educational agencies, and to propose
the content of an audit guide. For these purposes, existing law
defines "compliance audit" as an audit that ascertains and verifies
whether or not specific funds provided have been properly disbursed
and expended and includes the verification of specific information.
This bill would additionally require a compliance audit to include
the verification of cafeteria fund expenditures. The bill would
also correct a reference to a certain federal document.
(2) Existing law authorizes the governing board of any school
district to establish cafeterias in the schools under its
jurisdiction and authorizes the moneys received for the sale of food
or for any services performed by the cafeterias to be paid into the
county treasury to the credit of the cafeteria fund of the particular
school district. Existing law requires the cafeteria fund to be used
only for those expenditures authorized by the governing board of the
school district that are defined in the California School Accounting
Manual.
This bill would require the State Department of Education to
assess its food services workload and staffing needs for purposes of
carrying out the state's oversight responsibilities of cafeteria
funds and to request sufficient federal funding to hire the
appropriate number of staff based on that assessment. The bill would
require the department to prepare simplified guidelines that address
most of the common acceptable and unacceptable charges to cafeteria
funds. The bill would require the department to post on its Internet
Web site all enforcement actions for the misappropriation of
cafeteria funds. The bill would require a school district to maintain
all financial records related to its cafeteria fund for 5 years,
thereby imposing a state-mandated local program. The bill would
prohibit a school district from withholding from its food service
director any financial records involving school nutrition programs.
(3) Existing law authorizes the governing board of any school
district with an average daily attendance of over 100,000 to allow as
an expenditure from its cafeteria fund a share of money agreed upon
pursuant to a contract that is generated from the joint sale of items
between the cafeteria and an associated student body student store.
This bill would repeal that provision.
(4) Existing law authorizes the governing board of any school
district operating school cafeterias to establish and maintain a
cafeteria fund reserve for the purchase, lease, maintenance, or
replacement of cafeteria equipment, as specified.
This bill would repeal that provision.
(5) The California Constitution requires the state to reimburse
local agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
This bill would provide that, if the Commission on State Mandates
determines that the bill contains costs mandated by the state,
reimbursement for those costs shall be made pursuant to these
statutory provisions.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 14501 of the Education Code is amended to read:
14501. (a) As used in this chapter, "financial and compliance
audit" shall be consistent with the definition provided in the
"Standards for Audits of Governmental Organizations,
Programs, Activities, and Functions"
"Government Auditing Standards " promulgated by the
Comptroller General of the United States. Financial and compliance
audits conducted under this chapter shall fulfill federal single
audit requirements.
(b) As used in this chapter, "compliance audit" means an audit
that ascertains and verifies whether or not funds provided through
apportionment, contract, or grant, either federal or state, have been
properly disbursed and expended as required by law or regulation, or
both, and includes the verification of each of the following:
(1) The reporting requirements for the sufficiency of textbooks or
instructional materials, or both, as defined in Section 60119.
(2) Teacher misassignments pursuant to Section 44258.9.
(3) The accuracy of information reported on the School
Accountability Report Card required by Section 33126. The
requirements set forth in paragraphs (1), (2), and (4) and this
paragraph shall be added to the audit guide requirements pursuant to
subdivision (b) of Section 14502.1.
(4) Cafeteria fund expenditures pursuant to Chapter 3 (commencing
with Section 38080) of Part 23 of Division 3 of Title 2.
SEC. 2. Section 38087 is added to the Education Code, to read:
38087. The department shall assess its food services workload and
staffing needs for purposes of carrying out the state's oversight
responsibilities in accordance with federal law and regulations
adopted by the United States Department of Agriculture and shall
request sufficient federal funding to hire the appropriate number of
staff based on that assessment.
SEC. 3. Section 38092 of the Education Code is repealed.
SEC. 4. Section 38096 is added to the Education Code, to read:
38096. (a) The department shall prepare simplified guidelines
that address most of the common acceptable and unacceptable charges
to cafeteria funds.
(b) The department shall post on its Internet Web site all
enforcement actions for the misappropriation of cafeteria funds.
SEC. 5. Section 38097 is added to the Education Code, to read:
38097. A school district shall maintain all financial records
related to its cafeteria fund for five years.
SEC. 6. Section 38098 is added to the Education Code, to read:
38098. This chapter does not authorize a school district to
charge a food service program any charge prohibited by state or
federal law or regulation or guidance.
SEC. 7. Section 38102 of the Education Code is repealed.
SEC. 8. Section 38104 is added to the Education Code, to read:
38104. A school district shall not withhold from its food service
director any financial records involving school nutrition programs.
SEC. 9. If the Commission on State Mandates determines that this
act contains costs mandated by the state, reimbursement to local
agencies and school districts for those costs shall be made pursuant
to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of
the Government Code.
