Cal. Education Code § 41409

(a) Commencing with the 1988–89 fiscal year, and annually thereafter, the Superintendent of Public Instruction shall determine the statewide average percentage of school district expenditures that are allocated to the salaries of administrative personnel, as that term is defined in accounts 1200, 1300, 1700, 1800, and 2200 in Part I of the California School Accounting Manual published by the State Department of Education. For school districts using the Standardized Account Code Structure, the term salaries of administrative personnel are 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: District ADA Elementary less than 1,000 Elementary 1,000 to 4,999 Elementary 5,000 and greater High School less than 1,000 High School 1,000 to 3,999 High School 4,000 and greater Unified less than 1,500 Unified 1,500 to 4,999 Unified 5,000 to 9,999 Unified 10,000 to 19,999 Unified 20,000 and greater (b) Commencing with the 1988–89 fiscal year, and annually thereafter, the Superintendent of Public Instruction shall determine the statewide average salary, by size and type of district, for the following: (1) Beginning, mid-range, and highest salary paid to teachers. (2) Schoolsite principals. (3) District superintendents. (c) The statewide averages calculated pursuant to subdivisions (a) and (b) shall be provided annually to each school district for use in the school accountability report card.