California Education Code CHAPTER 3 - Financial and Compliance Audits

  • Section 14500.
    It is the intent of the Legislature in enacting this chapter to promote accountability over public educational funding by establishing a new program to review...
  • Section 14501.
    (a) As used in this chapter, “financial and compliance audit” shall be consistent with the definition provided in the “Standards for Audits of Governmental Organizations, Programs,...
  • Section 14502.1.
    (a) The Controller, in consultation with the Department of Finance and the State Department of Education, shall develop a plan to review and report on financial...
  • Section 14503.
    (a) Financial and compliance audits shall be performed in accordance with General Accounting Office standards for financial and compliance audits. The audit guide prepared by the...
  • Section 14504.
    To determine the practicability and effectiveness of the audits and audit guide, the Controller shall, on an annual basis, review and monitor the audit reports...
  • Section 14504.2.
    (a) The Controller may perform quality control reviews of audit working papers to determine whether audits are performed in conformity with subdivision (a) of Section 14503....
  • Section 14505.
    The governing board of each school district and each office of the county superintendent of schools shall include the following two provisions in their contracts...
  • Section 14506.
    The Controller shall conduct any additional audits which are necessary to carry out his or her duties and responsibilities under this code and the Government...
  • Section 14507.
    The Controller shall report to the State Department of Education by June 30 of each year in order to apprise the department of school districts...
  • Section 14508.
    The Controller shall submit a report to the Legislature on or before June 30 of each year regarding any recommendations made to the State Department...
  • Section 14509.
    The funding appropriated in Item 6100-161-0001 of the annual Budget Act for mental health services shall be subject to existing state and federal audit requirements....

Last modified: October 22, 2018