(a) Audit Recommendations. The Mayor and the Board of Supervisors may suspend the City's disbursements from the baseline appropriations or the Public Education Enrichment Fund under Sections 16.123-3, 16.123-4, or 16.123-5 in whole or in part for any year where the Controller certifies that the San Francisco Unified School District or the OECE has failed to adopt audit recommendations made by the Controller.
As part of the audit function, the Controller shall periodically review performance and cost benchmarks developed by the School District and the OECE, including:
(1) Fund dollars spent for services, materials, and supplies permitted under the Charter;
(2) Fund dollars spent as reported to the City;
(3) Supporting documentation of Fund expenditures; and,
(4) Progress towards established workload, efficiency and effectiveness measures.
(b) Reserve Policies. The Mayor and the Board of Supervisors may suspend the City's disbursements from the baseline appropriations or the Public Education Enrichment Fund under Sections 16.123-2, 16.123-4, or 16.123-5 in whole or in part for any year where the Controller certifies that the San Francisco Unified School District or the OECE has failed to adopt reserve policies recommended by the Controller.
(c) Transfer and Use of Suspended Distributions. If the Mayor and the Board of Supervisors suspend City distributions from the baseline appropriations or the Public Education Enrichment Fund under subsections (a) or (b), the City shall transfer the amount that would otherwise be distributed from the baseline appropriations or the Public Education Enrichment Fund for that year to the Children and Youth Fund established in Charter Section 16.108, or any successor legislation, for the provision of substantially equivalent services and programs.
(d) New Local Revenues. The Board of Supervisors may, by ordinance, proportionally reduce the contribution to the Public Education Enrichment Fund and the disbursements to the San Francisco Unified School District and the OECE required by Sections 16.123-1 through 16.123-10 if the voters of San Francisco adopt new, dedicated revenue sources for the School District or the OECE, and the offsetting reduction in disbursements is specifically authorized by the local revenue measure.
(e) New State Revenues. Following full implementation of the per-student funding targets outlined for SFUSD in the State's Local Control Funding Formula ("LCFF"), as adopted in 2013, the Board of Supervisors may, by ordinance, proportionally reduce the contribution to the Public Education Enrichment Fund and the disbursements to the San Francisco Unified School District required by this measure if the percentage increase in per-pupil LCFF funding provided by the State of California to the San Francisco Unified School District in any subsequent fiscal year exceeds the percentage increase in the City's cost of living during the previous fiscal year.
The Board of Supervisors may, by ordinance, proportionally reduce the contribution to the Public Education Enrichment Fund and the disbursements to the OECE if the State of California provides funding to the City for universal preschool, provided that such disbursements are not required to match state and/or other funding.
(Added March 2004; amended November 2014)