SB 414 - Expands School Accountability Through Financial and Performance Audits - California Key Vote

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Title: Expands School Accountability Through Financial and Performance Audits

Title: Expands School Accountability Through Financial and Performance Audits

Vote Smart's Synopsis:

Vote to pass bill with amendment that expands school accountability through financial and performance audits.

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Title: Expands School Accountability Through Financial and Performance Audits

Vote Smart's Synopsis:

Vote to pass a bill that expands school accountability through financial and performance audits, and establishes additional requirements for state accountants and district auditors in California.

Highlights:

  • Expands the training requirements and oversight of district auditors (Sec. 1-29).

  • Expands the scope of audits on charter schools and school districts (Sec. 1-29).

  • Requires chartering authorities to report suspicion of financial crimes (Sec. 1-29).

  • Require districts to vet educational enrichment vendors and perform background checks (Sec. 1-29).

  • Specifies that if a school district governing board has entered into a contract for an independent audit of its financial statements, as specified, and the audited financial statements have not been timely filed with the county superintendent of schools, existing law authorizes the county superintendent of schools to investigate the causes for the delay and initiate one of certain specified actions that will provide the required  audited financial statements in the most effective manner, as provided (Sec. 1-29).

  • Amends,revise and recast those provisions by, among other things, applying them to all local educational agencies and instead requiring the county superintendent of schools or the chartering authority, as applicable, to investigate the causes of the delay and initiate one of certain specified actions, as provided (Sec. 1-29).

  • Specifies that by imposing additional duties on county superintendents of schools and chartering authorities, the bill would impose a state-mandated local program (Sec. 1-29).

  • Authorizes a county superintendent of schools, chartering authority, the Controller, or the Superintendent of Public Instruction to refer an independent auditor of a local educational agency to the California Board of Accountancy if certain conditions are met (Sec. 1-29).

  • Requires any entity that has a contract with a school district, county office of education, or charter school to ensure that any employee who interacts with pupils, outside of the immediate supervision and control of the pupil’s parent or guardian or a school employee, has a valid criminal records summary, as specified (Sec. 1-29).

  • Requires an entity that has a contract with a local educational agency to instead ensure any employee who interacts with pupils has a valid criminal records summary without regard to whether the interaction takes place outside of the immediate supervision and control of the pupil’s parent or guardian or a school employee (Sec. 1-29).

  • Requires the state board’s Advisory Commission on Charter Schools to recommend to the state board the approval of a funding determination request submitted by a charter school consistent with specified conditions (Sec. 1-29). 

  • Specifies that the provisions of this bill shall take effect immediately upon passage and approval by the Governor (Sec. 30).

Title: Expands School Accountability Through Financial and Performance Audits

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