California Code, Education Code - EDC § 8271

(a) The governing board of any school district or the county superintendent of schools shall establish in the county treasury a fund to be known as the “child development fund” into which shall be paid all funds received by the district or the county for, or from the operation of, preschool services under this chapter.  The costs incurred in the maintenance and operation of preschool services shall be paid from the fund, with accounting to reflect specific funding sources.

(b) Funds of a district derived from the receipt of district taxes or derived from moneys apportioned to the district for the support of schools thereof, in addition to state moneys appropriated for the support of preschool services, fees, and federal funds, may be expended for, or in connection with, preschool services.