BILL ANALYSIS �
-----------------------------------------------------------------
|SENATE RULES COMMITTEE | SB 584|
|Office of Senate Floor Analyses | |
|1020 N Street, Suite 524 | |
|(916) 651-1520 Fax: (916) | |
|327-4478 | |
-----------------------------------------------------------------
THIRD READING
Bill No: SB 584
Author: Wyland (R)
Amended: 4/15/13
Vote: 21
SENATE EDUCATION COMMITTEE : 5-0, 4/3/13
AYES: Liu, Wyland, Correa, Hueso, Huff
NO VOTE RECORDED: Block, Hancock, Jackson, Monning
SENATE APPROPRIATIONS COMMITTEE : Senate Rule 28.8
SUBJECT : School facilities: financial and performance audits
SOURCE : California League of Bond Oversight Committees
Howard Jarvis Taxpayers Association
DIGEST : This bill requires the Controller, on or before
January 1, 2015, and in consultation with the State Allocation
Board, the Department of Finance, and the State Department of
Education, to submit content to the Education Audits Appeal
Panel to be included in the audit guide, Standards and
Procedures for Audits of California K-12 Local Educational
Agencies 2015-16, beginning in the 2015-16 fiscal year, that is
related to specified financial and performance audits required
for specified school facility projects.
ANALYSIS : Existing law requires the Controller, in
consultation with the Department of Finance, the State
Department of Education, and representatives of certain
nongovernmental organizations, to recommend the statements and
CONTINUED
SB 584
Page
2
other information to be included in the audit reports filed with
the state, and to propose the content of an audit guide that is
required to be submitted by the Controller to the Education
Audits Appeal Panel for review and possible amendment.
This bill requires the Controller, on or before January 1, 2015,
and in consultation with the State Allocation Board, the
Department of Finance, and the State Department of Education, to
submit content to the Education Audits Appeal Panel to be
included in the audit guide, Standards and Procedures for Audits
of California K-12 Local Educational Agencies 2015-16, beginning
in the 2015-16 fiscal year, that is related to specified
financial and performance audits required for specified school
facility projects.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: No
SUPPORT : (Verified 4/29/13)
California League of Bond Oversight Committees (co-source)
Howard Jarvis Taxpayers Association (co-source)
ARGUMENTS IN SUPPORT : According to the author, "while current
California law provides a detailed audit guide for
non-Proposition 39 financial and compliance audits, there are no
explicit guidelines crafted specifically for constitutionally
required proposition 39 independent financial and performance
audits. Much like the process for crafting non- Proposition 39
financial and compliance guidelines, which brings together
various state and local entities, it is important for various
education entities, including the State Allocation Board, which
allocates Proposition 39 funds, to be on the same page when it
comes to preparing audits."
PQ:ej 4/29/13 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
**** END ****
SB 584
Page
3