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<ns0:Id>20250SB__091499INT</ns0:Id>
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<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-01-27</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:MeasureType>SB</ns0:MeasureType>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Senator Ashby</ns0:AuthorText>
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<ns0:House>SENATE</ns0:House>
<ns0:Name>Ashby</ns0:Name>
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<ns0:Title> An act to amend Section 41020.3 of the Education Code, relating to school accountability.</ns0:Title>
<ns0:RelatingClause>school accountability</ns0:RelatingClause>
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<ns0:Subject>School accountability: audits: annual review.</ns0:Subject>
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<html:p>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.</html:p>
<html:p>This bill would change the date by which the governing body of each local educational agency 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 45 days after the issuance of an audit report, whichever is later. To the extent the changed date would impose additional duties on local educational agencies or other local entities or officials, the bill would impose a state-mandated local program.</html:p>
<html:p>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.</html:p>
<html:p>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.</html:p>
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<ns0:Appropriation>NO</ns0:Appropriation>
<ns0:FiscalCommittee>YES</ns0:FiscalCommittee>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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<ns0:Num>SECTION 1.</ns0:Num>
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Section 41020.3 of the
<ns0:DocName>Education Code</ns0:DocName>
is amended to read:
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<ns0:Num>41020.3.</ns0:Num>
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(a)
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By March 31 of each year, or 45 days after the issuance of an audit report, whichever is later, the governing body of each local educational agency shall review, at a public meeting, 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. This review shall be placed on the agenda of the meeting pursuant to Section 35145.
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(b)
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During the 2021–22 fiscal year, the annual audit for the 2020–21 fiscal year and its relevant components, as identified pursuant to subdivision (a), shall instead be reviewed by February 28, 2022.
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<ns0:Num>SEC. 2.</ns0:Num>
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<html:p>If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.</html:p>
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