It is the intent and purpose of the Legislature to improve public education in California by maximizing the allocation of existing resources, to discourage the growth of bureaucracy in the public schools, and to emphasize the importance and significance of the classroom teacher.

For the purposes of this article, the following definitions apply:

development credential, or a librarian credential, who performs direct services to pupils. “Pupil services employee” includes, but is not limited to, in-school librarians, school nurses, assistant in-school librarians, audiovisual personnel, counselors, psychologists, psychometrists, guidance and welfare personnel, attendance personnel, school social workers, and all other certificated personnel performing pupil-personnel, health, or librarian services.

“Teacher” includes, but is not limited to, teachers of special classes, teachers of exceptional children, teachers of pupils with physical disabilities, teachers of minors with intellectual disabilities, substitute teachers, instructional television teachers, specialist mathematics teachers, specialist reading teachers, home and hospital teachers, and learning disability group teachers. Instructional preparation time shall be counted as part of the teacher full-time equivalent, including, but not limited to, mentor teacher or department chairperson time.

include in the definition of “teacher” any of the following when calculating the ratio of administrative employees to teachers calculated pursuant to this article in the 2022–23 to 2024–25 fiscal years, inclusive:

The maximum ratios of administrative employees to each 100 teachers in the various types of school districts shall be as follows:

This section shall not apply to a school district that has one or fewer

administrators.

to that time not supported by categorical grants or federal funds.

positions in the school district.

equivalent employee unless the individual is employed on a part-time basis in adult education, driver education, or vocational education, or any part-time or additional teaching assignment, in addition to the individual’s regular full-time assignment.

employees converted to the nearest whole number in excess of the maximum number specified in Section 41402.

requirement for each fiscal year in which the ratio was not met, including the

estimated impact on pupils, and a plan setting out goals for meeting the ratio by the 2023–24 fiscal year.

year to the 2022–23 fiscal year, inclusive, a description of the reasons for not meeting the ratio requirement for each fiscal year in which the ratio was not met, including the estimated impact on pupils and the number of teachers and administrators above the required ratio, and a plan setting out goals for meeting the ratio by the 2025–26 fiscal year.

exempt from any reduction in state support pursuant to Section 41404 for the 2021–22 fiscal year to the 2023–24 fiscal year, inclusive.

shall, by September 1, 2026, submit

to the Superintendent, the Department of Finance, and the appropriate budget and policy committees of both houses of the Legislature, a report containing all of the following:

article for the 2024–25 fiscal year to the 2026–27 fiscal year, inclusive,

including the number of teachers and administrators above the required ratio for the prior fiscal year.

(ii) A description of the reasons for not meeting the ratio requirement for each fiscal year in which the ratio was not met, including the estimated impact on pupils.

(iii) A

plan setting out goals for meeting the ratio by the

2026–27 fiscal year.

(iv) The progress towards meeting the ratio by the 2026–27 fiscal year.

(B) The

report required pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code.

Amounts allowable from the State School Fund but not transferred thereto because of the operation of Section 41404 and the provisions of subdivision (b) of Section 14002, shall be held in the General Fund and shall be expended for public school purposes pursuant to appropriations thereof enacted by the Legislature.

Notwithstanding any other provision of law, a school district is subject, with regard to Section 41402, to audits conducted pursuant to Section 41020.

defined in object accounts 1300 and 2300 in Part II of the California School Accounting Manual. The Superintendent of Public Instruction also shall determine the statewide average percentage of school district expenditures that are allocated to the salaries of teachers, as defined in account 1100 in Parts I and II of the California School Accounting Manual. The statewide averages shall be calculated for the following types and sizes of school districts:

Each school district, except for school districts maintaining a single school to serve kindergarten or any of grades 1 to 12, inclusive, shall include in the school accountability report card required under Section 35256 a statement that shall include the following information:

schoolsite principals in the district.

recent fiscal year, provided by the Superintendent of Public Instruction pursuant to subdivision (a) of Section 41409.

published by the State Department of Education.