Existing law requires the Superintendent of Public Instruction to assume all the rights, duties, and powers of the governing board of the Oakland Unified School District and to appoint an administrator to act on behalf of the Superintendent in exercising the Superintendent’s authority over the school district. Existing law requires the Controller, or his or her designee, to cause an audit to be conducted of the books and accounts of the school district for the fiscal years in which emergency loan moneys are disbursed to the school district. Existing law provides that at the discretion of the Controller, the audit may be conducted by the Controller, his or her designee, or an auditor selected by the county superintendent and approved by the Controller.

This bill would state the intent of the Legislature to enact legislation that would realign the audit penalties and fines assessed on the Oakland Unified School District and authorize the school district to retain an independent audit firm to conduct the school district’s annual audit.