California Code, Education Code - EDC § 41011.1

(a) The accounting system used to record the financial affairs of any local educational agency shall be designed to provide a separate accounting of expenditures related to actual payments of legal settlements, judgments, or special assessments by a joint pooling arrangement, as a result of claims pursuant to Chapter 861 of the Statutes of 2019 (Assembly Bill 218 of the 2019-20 Regular Session) and Chapter 655 of the Statutes of 2023 (Assembly Bill 452 of the 2023-24 Regular Session).

(b) The accounting system used to record financial affairs of any local educational agency shall be designed to provide a separate accounting of expenditures related to actual payments of legal settlements, judgments, or special assessments by a joint pooling arrangement, as a result of civil claims that are not captured pursuant to subdivision (a).

(c) For purposes of this section, “local educational agency” means a school district, county office of education, charter school, or joint powers authority established pursuant to Article 1 (commencing with Section 6500) of Chapter 5 of Division 7 of Title 1 of the Government Code consisting of a combination of school districts, county offices of education, or charter schools.