SB 914: School accountability: audits: annual review.

Official summary

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

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.

This bill would change the date by which the governing board or body of each school district, educational joint powers authority, county superintendent of schools, or charter school 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 within 45 days after the issuance of an audit report. The bill would additionally require the governing board or body of the local educational agency, at the public meeting described above, to accept or reject the annual audit report. To the extent the bill would impose additional duties on local educational agencies or other local entities or officials, the bill would impose a state-mandated local program.

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.

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.

Sponsors

Sponsors by party (alphabetical): Democratic 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. May 11, 2026Referred to Com. on ED.
2. April 30, 2026In Assembly. Read first time. Held at Desk.
3. April 30, 2026Read third time. Passed. (Ayes 36. Noes 0. Page 4113.) Ordered to the Assembly.
4. April 28, 2026Read second time. Ordered to consent calendar.
5. April 27, 2026From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
6. April 17, 2026Set for hearing April 27.
7. April 15, 2026From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 3898.) (April 15). Re-referred to Com. on APPR.
8. April 6, 2026From committee with author's amendments. Read second time and amended. Re-referred to Com. on ED.
9. April 2, 2026Set for hearing April 15.
10. February 11, 2026Referred to Com. on ED.
11. January 28, 2026From printer. May be acted upon on or after February 27.
12. January 27, 2026Introduced. Read first time. To Com. on RLS. for assignment. To print.