Community colleges: audits: reports

The law centralizes reporting on audit problems and district financial interventions, giving the Legislature, Governor, and finance officials a clearer view of fiscal risks in community colleges.

What the law does ​

• Requires the Office of the Chancellor of the California Community Colleges to report, as needed, on district corrective actions and state actions taken when a district has fiscal trouble.
• Requires those corrective-action reports to go to legislative education and fiscal committee chairs, the Joint Legislative Audit Committee, the Director of Finance, and the Governor.
• Requires the Chancellor’s Office to submit the annual audit-exception report to those same recipients.
• Starting in fiscal year 2027–28, requires corrective-action information to be included in the annual audit report.

Who it affects ​

• Community college districts undergoing corrective action or other intervention for fiscal instability.
• The Office of the Chancellor of the California Community Colleges.
• State officials and legislative committees that oversee community college finances and audits.