School accountability: audits: annual review.

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

School accountability: audits: annual review.

SB 914, as amended, Ashby.

What This Bill Does

• SB 914, as amended, Ashby.
• School accountability: audits: annual review.
• Existing law requires the governing board of each local educational agency to either provide for an audit of the books and accounts of the local educational agency or make arrangements with the respective county superintendent of schools to provide for that auditing.
• Existing law requires the governing board of each local educational agency, by January 31 of each year, to review, at a public meeting as an item on the agenda, the annual audit of the local educational agency for the prior year, any audit exceptions identified in that audit, the recommendations or findings of any management letter issued by the auditor, and any description of correction or plans to correct any exceptions or management letter issue, as provided.

Limits and Unknowns

• This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Official Summary Text

SB 914, as amended, Ashby.
School accountability: audits: annual review.
Existing law requires the governing board of each local educational agency to either provide for an audit of the books and accounts of the local educational agency or make arrangements with the respective county superintendent of schools to provide for that auditing. Existing law requires the governing board of each local educational agency, by January 31 of each year, to review, at a public meeting as an item on the agenda, the annual audit of the local educational agency for the prior year, any audit exceptions identified in that audit, the recommendations or findings of any management letter issued by the auditor, and any description of correction or plans to correct any exceptions or management letter issue, as provided.
This bill would change the date by which the governing
board or
body of each
local educational agency
school district, educational joint powers authority, county superintendent of schools, or charter school
is required to review the above-described annual audit of the local educational agency at a public meeting from January 31 of each year to instead be
March 31 of each year, or
within
45 days after the issuance of an audit
report, whichever is later.
report. The bill would additionally
require the governing board or body of the local educational agency, at the public meeting described above, to accept or reject the annual audit report.
To the extent
the changed date would
the bill would
impose additional duties on local educational agencies or other local entities or officials, the bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement
for those costs shall be made pursuant to the statutory provisions noted above.

Current Bill Text

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