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HomeEducation CodeCh. 1.5Art. 3§ 15286 School District Audit Deadlines

§ 15286 School District Audit Deadlines

Education Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 15286 School District Audit Deadlines

This law says every school or community college must get an independent audit of its money and how it works each year and send the report to a citizen oversight group by March 31.

Key Takeaways

  • •Audits must be independent and cover both finances and performance.
  • •Audits are required every year for the previous fiscal year.
  • •The reports must be sent to the citizen oversight committee and the school/college by March 31.
  • •Audits must follow the Government Auditing Standards set by the U.S. Comptroller General.

Example

A community college finishes its 2023 budget, hires an outside auditor, and then must give the audit report to the citizen oversight committee and the college board by March 31, 2024.

The college’s audit, which looks at both the money and how well the college performed, has to be finished and turned over to the oversight committee at the same time it’s given to the college’s own board, and it can’t be later than March 31.

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

Official Source
View on CA.gov

§ 15286 School District Audit Deadlines

Consistent with the provisions contained in subparagraphs (C) and (D) of paragraph (3) of subdivision (b) of Section 1 of Article XIII A of the California Constitution, the required annual, independent financial and performance audits for the preceding fiscal year shall be submitted to the citizens’ oversight committee established pursuant to Section 15278 at the same time they are submitted to the school district or community college district, no later than March 31 of each year. These audits shall be conducted in accordance with the Government Auditing Standards issued by the Comptroller General of the United States for financial and performance audits. (Amended by Stats. 2013, Ch. 91, Sec. 2. (SB 581) Effective January 1, 2014.)

Last verified: January 10, 2026

Key Terms

annual independent financial and performance auditscitizens’ oversight committeeGovernment Auditing StandardsMarch 31

Related Statutes

  • § 15272 School Bond Accountability Requirements
  • § 15280 Citizens Oversight Committee Support
  • § 15282 Citizens Oversight Committee Composition
  • § 15284 Bond Fund Expenditure Challenges
  • § 15288 Bond Fund Misuse Investigation

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Education Code. Section 15286.
View Official Source