CHAPTER 3. Financial and Compliance Audits [14500. - 14509.]
Chapter 3 added by Stats. 1984, Ch. 268, Sec. 3.5.
§§ 14500–14509 · 11 sections
- § 14500 It is the intent of the Legislature in enacting this chapter to promote accountability over public educational funding by establishing a new program to review…
- § 14501 (a) As used in this chapter, “financial and compliance audit” shall be consistent with the definition provided in the generally accepted government auditing…
- § 14502.1 (a) The Controller, in consultation with the Department of Finance and the department, shall develop a plan to review and report on financial and compliance…
- § 14503 Financial and compliance audits shall be performed in accordance with the generally accepted government auditing standards promulgated by the United States…
- § 14504 (a) (1) To determine the practicability and effectiveness of the audits and audit guide, the Controller shall, on an annual basis, review and monitor the audit…
- § 14504.2 (a) The Controller may perform quality control reviews of audit working papers to determine whether audits are performed in conformity with Section 14503. The…
- § 14505 (a) The governing board or body of a local educational agency shall include both of the following provisions in their contracts for audits: (1) A provision to…
- § 14506 The Controller shall conduct any additional audits that are necessary to carry out the Controller’s duties and responsibilities pursuant to this code and the…
- § 14507 The Controller shall report to the Superintendent on or before August 31 of each year in order to apprise the Superintendent of those local educational…
- § 14508 Notwithstanding Section 10231.5 of the Government Code, the Controller shall submit a report, consistent with Section 9795 of the Government Code, to the…
- § 14509 The funding appropriated in Item 6100-161-0001 of the annual Budget Act for mental health services shall be subject to existing state and federal audit…