AB-326 • 2026

California State University: audits.

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Kalra (A) , Gipson
Last action: 2026-02-02
Official status: From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
Effective date: Not listed

Plain English Breakdown

The official source material does not provide details on how often internal audits are conducted and does not explicitly state that all audits will be publicly available. These points were removed as they could not be verified from the provided information.

California State University: External Audits

This law requires each campus of California State University to have an external financial audit every three years and makes all audits publicly available.

What This Bill Does

Requires each campus of the California State University to get a financial check-up from someone outside the university at least once every three years.

Who It Names or Affects

The California State University and its campuses
External audit firms that will conduct the financial checks

Terms To Know

external audit: A check-up of a company or organization's finances done by someone who is not part of that company or organization.

Limits and Unknowns

The bill does not specify how these external audits will be funded.
It's unclear what specific changes, if any, this law will bring about in terms of transparency or efficiency for the university system.

Bill History

2026-02-02 California Legislative Information
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2026-01-31 California Legislative Information
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
2025-05-23 California Legislative Information
In committee: Held under submission.
2025-05-23 California Legislative Information
Coauthors revised.
2025-04-09 California Legislative Information
In committee: Set, first hearing. Referred to APPR. suspense file.
2025-03-19 California Legislative Information
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 2.) (March 18). Re-referred to Com. on APPR.
2025-03-19 California Legislative Information
Coauthors revised.
2025-02-10 California Legislative Information
Referred to Com. on HIGHER ED.
2025-01-28 California Legislative Information
From printer. May be heard in committee February 27.
2025-01-27 California Legislative Information
Read first time. To print.

Official Summary Text

AB 326, as introduced, Kalra.
California State University: audits.
Existing law establishes the California State University and its various campuses under the administration of the Trustees of the California State University. Existing law requires the trustees to establish an internal audit staff with prescribed duties, including auditing, reviewing, cost and systems analysis, analyzing, and recommending operating procedures for the university. Existing law also requires the university’s internal audit staff to perform audits, at least once every 5 years, of the activities of the university, as provided.
This bill would require an external financial audit of each campus of the California State University to be conducted at least once every 3 years. The bill would also require all audits of the California State University or any of its campuses, including audits conducted by the university’s internal audit staff,
to be available to the public.

Current Bill Text

Read the full stored bill text

Download Bill PDF