Whenever the Controller determines that any money apportioned to a school district has been expended by the school district for purposes not authorized by this chapter, or exceeds the final cost of the project which is authorized by Section 16024 to be paid therefrom, the Controller shall furnish written notice to the board, the governing board of the school district, the county superintendent of schools, the county auditor, and the county treasurer of the county whose county superintendent of schools has jurisdiction over the school district, directing the school
district and the county treasurer to pay into the State Treasury the amount of the unauthorized expenditures, or the amount of the excess apportionment, as the case may be. Upon receipt of the notice, the governing board shall order the county treasurer to pay to the Treasurer, out of any moneys in the county treasury available to the school district for that purpose, the amount set forth in the notice. The amount shall, upon order of the Controller, be deposited in the State Treasury to the credit of the State School Building Aid Fund, to be reapportioned by the board.
It shall be the duty of the governing body and the county treasurer to make the payments to the Treasurer as provided in this section, and it shall be the duty of the Controller to enforce the collection on behalf of the state.
If, upon petition of the district, the Controller determines that the amount to be included in the county settlement is in excess of
the amount that may be paid out of taxes levied at the maximum rate authorized by law (increased by any increase in the rate authorized by the electors of the district pursuant to Section 42202), without impairing essential district services, he or she may provide for the payment of the entire amount or any unpaid balance thereof in not exceeding three consecutive annual payments, commencing with the next school year. Each payment shall be an equal portion of the principal amount, plus accrued interest, and shall be paid not later than January 31st of each school year in which a payment is due. If the district fails to make the payment as specified, the Controller shall deduct the amount thereof from the February payment made to the district under Section 14041.
Deferred payments under this section shall bear interest at the same annual rate of interest as the apportionment from which the unauthorized expenditures or the amounts of excess apportionment were
made.
16000
16001
16002
16002.5
16003
16004
16005
16006
16007
16008
16009
16010
16011
16012
16013
16014
16015
16016
16017
16018
16019
16020
16021
16022
16023
16024
16025
16026
16027
16028
16028.5
16029
16031
16032
16033
16034
16035
16036
16037
16038
16039
16039.5
16040
16041
16042
16043
16044
16045
16046
16047
16048
16049
16050
16051
16051.5
16052
16053
16054
16056
16057
16058
16059
16060
16061
16062
16063
16064
16065
16066
16067
16068
16069
16070
16071
16071.5
16072
16072.5
16073
16074
16075
16076
16077
16078
16079
16080
16080.5
16081
16082
16083
16084
16085
16086
16086.5
16087
16088
16089
16090
16091
16092
16093
16094
16095
16096
16096.5
16097
16099
16100
16101
16102
16103
16104
16105
16001
16002
16002.5
16003
16004
16005
16006
16007
16008
16009
16010
16011
16012
16013
16014
16015
16016
16017
16018
16019
16020
16021
16022
16023
16024
16025
16026
16027
16028
16028.5
16029
16031
16032
16033
16034
16035
16036
16037
16038
16039
16039.5
16040
16041
16042
16043
16044
16045
16046
16047
16048
16049
16050
16051
16051.5
16052
16053
16054
16056
16057
16058
16059
16060
16061
16062
16063
16064
16065
16066
16067
16068
16069
16070
16071
16071.5
16072
16072.5
16073
16074
16075
16076
16077
16078
16079
16080
16080.5
16081
16082
16083
16084
16085
16086
16086.5
16087
16088
16089
16090
16091
16092
16093
16094
16095
16096
16096.5
16097
16099
16100
16101
16102
16103
16104
16105