35401.5.
(a) Notwithstanding 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 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, 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.
(2) Any audit or investigation for which the governing board 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 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 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) As used in this section, “governing board” means the governing board of the Los Angeles Unified School District.