California Education Code
§ 14504
EDC § 14504 Effective Jul 9, 2026Div. 1 · Title 1 · Part 9 · Ch. 3
Statute text
View on leginfo.ca.gov(a)(1) 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 performed by independent auditors.
(2)(A) The Controller shall determine whether audit reports are in conformance with the reporting provisions of Section 14503 and shall notify each local educational agency, the responsible chartering authority if applicable, the responsible county superintendent of schools, the Superintendent, the Department of Finance, and the auditor within six months of the audit report due date or the audit report issue date, whichever is later, regarding each determination.
(B)The local educational agency, the chartering authority, the county superintendent of schools, or the Superintendent contracting for the financial and compliance audit shall include a statement that will provide the Controller access to audit working papers.
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Legislative history
Amended by Stats. 2026, Ch. 65, Sec. 27. (AB 126) Effective July 9, 2026.