(a)
If all of the territory of any school district becomes part of two or more school districts of any type, and the inclusion in the two or more new school districts of the several portions of territory comprising the original district is effective for all purposes on the same date, the county superintendent of schools having jurisdiction over the original district shall assume responsibility for all of the following:
(1)
Completing all records and reports of the original district.
(2)
Paying all outstanding obligations, except obligations resulting from contracts which are to be assumed by a succeeding district.
(3)
Preparing for proper filing all records of the district required to be kept permanently by the provisions of any applicable code.
(4)
Distributing records as provided in Section 35562.
(5)
Employing an auditor as required in Section 41020.
(6)
Discharging such other functions as he or she shall deem necessary to the dissolution of the district.
(b)
In discharging these duties, the county superintendent may request the services of employees of the original or succeeding district, and the succeeding districts shall release such employees to the county superintendent for the purpose of accomplishing the requirements of this section. The salaries of such employees and all other necessary expenses of completing the requirements of this section shall be charged against the accumulated funds of the dissolved district prior to the final distribution of such funds to the succeeding districts.