Community colleges: audits: reports.

Plain English Breakdown

The official source does not specify which exact reports are considered outdated or unnecessary, leaving this detail open for future determination by the chancellors' offices.

Community College Audits and Reports

This bill modifies reporting requirements for the Board of Governors of California Community Colleges by adding new reports to certain committees and eliminating some outdated ones.

What This Bill Does

• Requires the Board of Governors to submit existing fiscal stability and corrective action reports to an additional committee, the Joint Legislative Audit Committee, starting in 2027-28.
• Adds a requirement for the Board of Governors to report information about audit exceptions and unfiled audits to more government officials, including the Governor and the Director of Finance, beginning in 2027-28.
• Eliminates certain reports that the chancellors' offices consider outdated or unnecessary.

Who It Names or Affects

• The Board of Governors of the California Community Colleges
• Community college districts in California
• Government officials like the Governor, Director of Finance, and legislative committees

Terms To Know

Audit exceptions

Issues found during an audit that do not comply with financial or legal standards.

Fiscal stability

The ability of a community college district to manage its finances in a way that ensures long-term sustainability and compliance with state regulations.

Limits and Unknowns

• It is unclear which specific reports will be eliminated until the chancellors' offices determine them.
• The bill does not specify how the elimination of certain reports might affect oversight or transparency in community colleges.

Official Summary Text

SB 308, as amended, Seyarto.
Community colleges and the California State University: reports: elimination.
Community colleges: audits: reports.
Existing law establishes the California Community Colleges, under the administration of the Board of Governors of the California Community Colleges, as one of the segments of public postsecondary education in the state. Existing law requires the board of governors to adopt criteria and standards for periodic assessment of the fiscal condition of community college districts. In so doing, existing law requires the board of governors to develop, by regulation, appropriate procedures and actions for community college districts that fail to achieve fiscal stability or that fail to comply with the board of governors’ recommendations, and to report to the chairs of the educational policy and fiscal committees of both houses of the Legislature, the Director of Finance, and the Governor, related corrective
actions taken by the community college district and related actions taken against the community college district.
This bill would additionally require the board of governors to submit the above-described report to the Joint Legislative Audit Committee. Beginning in the 2027–28 fiscal year, the bill would also require the report to be submitted with the below-described report related to community college district audits.
Existing law requires the board of governors to annually submit a report to the Joint Legislative Audit Committee on the number and nature of audit exceptions and estimated amount of funds involved in the exceptions, a list of community college districts that failed to file their audits under existing law, and the actions taken by the State Department of Education to eliminate audit exceptions and
comply with management improvement recommendations.
This bill would additionally require the board of governors to report that information to the educational policy and fiscal committees of both houses of the Legislature, the Director of Finance, and the Governor. Beginning in the 2027–28 fiscal year, the bill would also require the report to be submitted with the above-described report related to corrective actions taken by, and actions taken against, a community college district.
Existing law establishes the California Community Colleges and the California State University as 2 of the 3 segments of public postsecondary education in the state. Existing law requires the office of the Chancellor of California Community Colleges and the office of the Chancellor of the California State University to submit various reports to policy and fiscal committees of the Legislature, the Legislature, the Governor, and state agencies.
This bill, notwithstanding any other law, would no longer require the chancellors’ offices of these 2 segments to provide reports that they deem obsolete, unnecessary, or outdated. The bill would list specific reports as no longer required under the bill’s provisions, including certain reports related to (1) data and information, (2) year-round academic programs, (3) student transfer and performance measures,
(4) property waivers, and (5) accounting, budget controls, and audits.

Current Bill Text

Download Bill PDF