For those districts with Citizens’ Oversight Committees for bond programs, effective January 1, 2014, Education Code sections 15280 and 15286 have been amended to require that the annual, independent financial and performance audits be submitted to the Citizens’ Oversight Committee at the same time they are submitted to the school district. In addition, the Code requires that the governing board of the district provide the Citizens’ Oversight Committee with responses to any and all findings, recommendations, and concerns addressed in the annual, independent financial and performance audits within three months of receiving the audits.
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