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 Bill Text - SB-414 School accountability: Office of the Education Inspector General: school financial and performance audits: charter school authorization, oversight, funding, operations, and networks: flex-based instruction: local educational agency contracting.

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 |Add To My Favorites |Track Bill | Version: 09/17/25 - Enrolled
 09/09/25 - Amended Assembly
 09/02/25 - Amended Assembly
 07/18/25 - Amended Assembly
 07/08/25 - Amended Assembly
 05/01/25 - Amended Senate
 03/26/25 - Amended Senate
 02/14/25 - Introduced

 SB-414 School accountability: Office of the Education Inspector General: school financial and performance audits: charter school authorization, oversight, funding, operations, and networks: flex-based instruction: local educational agency contracting.(2025-2026)

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 Date Published: 09/17/2025 09:00 PM

SB414:v92#DOCUMENTBill Start

 Enrolled
 September 17, 2025

 Passed
 IN 
 Senate
 September 13, 2025

 Passed
 IN 
 Assembly
 September 13, 2025

 Amended
 IN 
 Assembly
 September 09, 2025

 Amended
 IN 
 Assembly
 September 02, 2025

 Amended
 IN 
 Assembly
 July 18, 2025

 Amended
 IN 
 Assembly
 July 08, 2025

 Amended
 IN 
 Senate
 May 01, 2025

 Amended
 IN 
 Senate
 March 26, 2025

 CALIFORNIA LEGISLATURE—
 2025–2026 REGULAR SESSION

 Senate Bill

No. 414

Introduced by Senator Ashby

February 14, 2025

An act to amend Sections 14500, 14502.1, 14504, 14504.2, 14505, 14506, 14507, 14508, 41020, 41020.2, 41020.3, 41020.5, 41020.8, 42238.024, 43521, 44258.9, 45037, 45125.1, 46211, 47604.1, 47604.3, 47604.32, 47604.5, 47605, 47605.1, 47612.5, 47612.7, 47613, 47614.5, 47616.7, 47634.2, 51744, 51745.6, 51747, and 51747.5 of, to amend and repeal Section 47607.2 of, to add Sections 14500.5, 14502, 41020.4, 41020.6, 46149, 47600.1, 47604.6, 47605.05, and 47634.3 to, to add and repeal Section 33309.5 of, to add Article 7 (commencing with Section 47670) to Chapter 6 of Part 26.8 of Division 4 of Title 2 of, and to add Article 11 (commencing with Section 51820) and Article 11.5 (commencing with Section 51827) to Chapter 5 of Part 28 of Division 4 of Title 2 of, the Education Code, and to amend Section 17518 of the Government Code, relating to school accountability.

LEGISLATIVE COUNSEL'S DIGEST

SB 414, Ashby.
 School accountability: Office of the Education Inspector General: school financial and performance audits: charter school authorization, oversight, funding, operations, and networks: flex-based instruction: local educational agency contracting.

(1) Existing law requires county superintendents of schools to provide for an audit of all funds under their jurisdiction and control, and 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 county superintendents of schools to provide for that auditing. Existing law requires the governing board of each school district and each office of the county superintendent of schools to include specified provisions in their contracts for audits and requires financial and compliance audits to be performed in accordance with specified standards. If the governing board of a school district has entered into a contract for an independent audit of its financial statements and the audited financial statements have not been filed with the county superintendent of
 schools on or before a specified due date, existing law authorizes the county superintendent of schools to, among other things, investigate the causes for the delay, as provided.

This bill would expressly apply the above-described provisions to educational joint powers authorities and charter schools. The bill, among other things, would require those financial and compliance audits of local educational agencies to be conducted in accordance with specified filing deadlines and would revise requirements regarding which entity is responsible for providing an audit if a local educational agency has not provided for an audit of their respective books and accounts to include the Controller or a chartering authority, as provided. The bill would require, instead of authorize, a county superintendent of schools to investigate the causes for an above-described delay. The bill would require a local educational agency to post the local educational agency’s annual financial and
 compliance audits on its internet website.

Exis