California Education Code

§ 84040.5

EDC § 84040.5 Effective Jun 27, 2018Div. 7 · Title 3 · Part 50 · Ch. 1 · Art. 2

Statute text

(a)The board of governors shall prescribe the statements and other information to be included in the audit reports filed with the state and shall develop audit procedures for carrying out the purposes of this section. The Department of Finance may make audits, surveys, and reports which, in the judgment of the department will serve the best interest of the state.

(b)A review of existing audit procedures, statements, and other information required to be included in the audit reports shall be conducted periodically by the board of governors. Standards shall be updated periodically.

(c)For the audit of community colleges electing to take formal action pursuant to Sections 22714 and 87488, the audit standards shall require any information as is prescribed by the chancellor, including, but not limited to, the following:

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Legislative history

Amended by Stats. 2018, Ch. 33, Sec. 31. (AB 1809) Effective June 27, 2018.