Section 14507 Of Chapter 3. Financial And Compliance Audits From California Education Code >> Division 1. >> Title 1. >> Part 9. >> Chapter 3.
14507
. The Controller shall report to the State Department of
Education by June 30 of each year in order to apprise the department
of school districts and offices of county superintendents of schools
which are not in compliance with the applicable statutes and
regulations. The Controller's report shall categorize audit exception
by types and shall identify the reasons for the exceptions. The
reasons may be the legislative intent or language is unclear or the
administrative requirement is not feasible. The Controller shall make
recommendations as to what action should be taken by the department.
Before issuing the report, the Controller shall allow the school
district or the county superintendent of schools specified in the
report a reasonable period of time to review and comment on the
section of the report affecting them.