What if the District Doesn’t Do a Performance Audit?

Ed Code §15286 states, “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 under 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 by the Government Auditing Standards issued by the Comptroller General of the United States for financial and performance audits.”

This provision requires that performance audits be conducted.  If a district is not complying with the requirement, the CBOC should draw the district’s and the public’s attention to this violation.

CABOC recommends that all CBOCs work with their districts to develop the specific scope for performance audits to be conducted and participate in selecting the auditors and reviewing the audit results.

(See also FAQs 2., 4., 15., and 25., “What is the legislative intent of School Bond Oversight?,” “What are the major Constitutional Requirements of a Bond Oversight Committee?,” What is a Proposition 39 performance audit?,” and “Should the CBOC recommend a “Program Effectiveness and Results Audit?” respectively.)