35401.5.
(a) Notwithstanding Section 35401, the inspector general shall only audit or investigate a charter school or an entity that operates charter schools for the purpose of evaluating a charter school for consideration of revocation, renewal, or ongoing oversight if the audit or investigation meets Sections 35400 and 35401, if the inspector general is directed by the governing board to participate in the evaluation of a charter school, the audit or investigation shall meet
each of the following conditions:(1) The audit or investigation is approved by the governing board of the Los Angeles Unified School District in accordance with an approved scope and analysis that, at a minimum, includes each of the following:
(A) Identification of the charter school or entity that operates charter schools that is subject to the audit or investigation.
(B) A description of the issues, including the specific allegations or concerns leading to the request and specific questions to which the audit or investigation is expected to respond.
(C) The proposed
scope of the work to be completed.
(D) The estimated timeline, start date, and cost. If an audit or investigation will exceed 90 days, the inspector general shall justify the need for the extended time which must be approved by the governing board of the Los Angeles Unified School District. time, for which the approval of the governing board shall be required. The inspector general shall not exceed the approved timeline without subsequent approval from the governing board of the Los Angeles Unified School District. board.
(2) Any audit or investigation for which the governing board of the Los Angeles Unified School District may consider action related to a charter school shall be conducted in accordance with Generally Accepted Government Auditing Standards published by the United States Government Accountability Office and the professional standards published by the American Institute of Certified Public Accountants. The report shall be made public before any deliberations on action related to the findings, and the charter school shall be given a reasonable opportunity to respond to any findings before publication of the report.
The inspector general shall make public its report and the written response to the report from the charter school at the same time that it provides the final report to the governing board or to district staff.
(3) Neither the governing board of the Los Angeles Unified School District nor the Los Angeles Unified School District nor the district shall take any action based on any evidence or findings on draft reports or any reports or evidence prepared pursuant to this section that has not been made public before the action. Any proposed action to consider
revocation, nonrenewal, or corrective action against a charter school as a result of an audit or investigation by the inspector general shall comply with Section 47607 and its implementing regulations and provide the charter school a reasonable opportunity to cure any violation and to address any finding. finding in public.
(4) If, in the course of a financial or performance audit of a charter school, the inspector general determines that there is reasonable cause to believe that an employee of a charter school has engaged in any illegal activity, the inspector general shall report the nature and details of the activity on a timely basis to the local district attorney
or the Attorney General.
(b)The inspector general does not have any enforcement power.
(c)This section does not limit any authority conferred upon the Attorney General or any other department or agency of government to investigate any matter.
(d)Except as authorized in this section, or if called upon to testify in any court or proceeding at law, any disclosure of information by the inspector general or that office that was acquired pursuant to a subpoena of the private books, documents, or papers of the person subpoenaed, is punishable as a misdemeanor.
(e)This section shall apply to any contractors commissioned by the inspector general to perform audits or investigations of charter schools or entities that operate charter schools.
(b) As used in this section, “governing board” means the governing board of the Los Angeles Unified School District.