SB 308: Community colleges: audits: reports.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

Existing law establishes the California Community Colleges, under the administration of the Board of Governors of the California Community Colleges, as one of the segments of public postsecondary education in the state. Existing law requires the board of governors to adopt criteria and standards for periodic assessment of the fiscal condition of community college districts. In so doing, existing law requires the board of governors to develop, by regulation, appropriate procedures and actions for community college districts that fail to achieve fiscal stability or that fail to comply with the board of governors’ recommendations, and to report to the chairs of the educational policy and fiscal committees of both houses of the Legislature, the Director of Finance, and the Governor, related corrective actions taken by the community college district and related actions taken against the community college district.

This bill would instead require the office of the Chancellor of the California Community Colleges to report the above-described information, as needed, and to additionally report the information to the Joint Legislative Audit Committee. Beginning in the 2027–28 fiscal year, the bill would also require any information reported to be included with the below-described report related to community college district audits.

Existing law requires the board of governors to annually submit a report to the Joint Legislative Audit Committee on the number and nature of audit exceptions and estimated amount of funds involved in the exceptions, a list of community college districts that failed to file their audits under existing law, and the actions taken by the State Department of Education to eliminate audit exceptions and comply with management improvement recommendations.

This bill would revise the contents of the report to instead include actions taken by the chancellor’s office to eliminate audit exceptions and comply with management improvement recommendations. The bill would instead require the chancellor’s office to report that information, and to additionally report that information to the educational policy and fiscal committees of both houses of the Legislature, the Director of Finance, and the Governor. Beginning in the 2027–28 fiscal year, the bill would also require the report to include any of the above-described information related to corrective actions taken by, and actions taken against, a community college district.

Sponsors

Sponsors by party (alphabetical): Democratic 2 · Republican 1

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. September 27, 2026Chaptered by Secretary of State. Chapter 644, Statutes of 2026.
2. September 27, 2026Approved by the Governor.
3. August 21, 2026Enrolled and presented to the Governor at 3 p.m.
4. August 18, 2026Assembly amendments concurred in. (Ayes 40. Noes 0. Page 5514.) Ordered to engrossing and enrolling.
5. August 13, 2026In Senate. Concurrence in Assembly amendments pending.
6. August 13, 2026Read third time. Passed. (Ayes 71. Noes 0. Page 6147.) Ordered to the Senate.
7. June 29, 2026Read second time. Ordered to third reading.
8. June 25, 2026Read second time and amended. Ordered to second reading.
9. June 24, 2026From committee: Do pass as amended. (Ayes 15. Noes 0.) (June 24).
10. June 10, 2026From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 10. Noes 0.) (June 9). Re-referred to Com. on APPR.
11. June 10, 2026Coauthors revised.
12. May 11, 2026From committee with author's amendments. Read second time and amended. Re-referred to Com. on HIGHER ED.