§ 14500 School District Audit Oversight

Education Code·California

AI SummaryVerified

This law sets up a program that checks how school districts and county school offices use public money, and puts the state Controller in charge of running it.

Key Takeaways

•Creates a program to review financial and compliance audits of school districts and county superintendents.
•Aims to make sure public education money is used responsibly.
•The state Controller has the main responsibility for running and supervising the program.
•The law took effect on June 30, 1984.

Example

A school district buys new laptops for students and spends $500,000 on the purchase.

The new program will audit that purchase to make sure the money was spent correctly and follow the rules, and the Controller will oversee the audit and report the results.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 14500 School District Audit Oversight

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 and report on financial and compliance audits of school districts and the offices of county superintendents of schools. It is further the intent of the Legislature that the Controller shall have the primary responsibility for implementing and overseeing the program. (Added by Stats. 1984, Ch. 268, Sec. 3.5. Effective June 30, 1984.)

Last verified: January 10, 2026

Key Terms

accountability public educational funding financial and compliance audits school districts county superintendents of schools Controller

References

Official text at leginfo.legislature.ca.gov
California Legislature. Education Code. Section 14500.

§ 14500 School District Audit Oversight

Education Code·California

AI SummaryVerified

§ 14500 School District Audit Oversight

This law sets up a program that checks how school districts and county school offices use public money, and puts the state Controller in charge of running it.

Key Takeaways

•Creates a program to review financial and compliance audits of school districts and county superintendents.
•Aims to make sure public education money is used responsibly.
•The state Controller has the main responsibility for running and supervising the program.
•The law took effect on June 30, 1984.

Example

A school district buys new laptops for students and spends $500,000 on the purchase.

The new program will audit that purchase to make sure the money was spent correctly and follow the rules, and the Controller will oversee the audit and report the results.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 14500 School District Audit Oversight

Last verified: January 10, 2026

Key Terms

accountability public educational funding financial and compliance audits school districts county superintendents of schools Controller

References

Official text at leginfo.legislature.ca.gov
California Legislature. Education Code. Section 14500.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References