Education Code § 41020.3
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(a) Within 45 days after the issuance of an audit report, the governing board or body of each local educational agency shall review, at a public meeting, the annual audit of the local educational agency for the prior year, any audit exceptions identified in that audit, the recommendations or findings of any management letter issued by the auditor, and any description of correction or plans to correct any exceptions or management letter issue.
(b) The review in subdivision (a) shall be placed on the agenda of the meeting pursuant to Section 35145 or 47604.1, as applicable. The action of the governing board or body of the local educational agency shall be to accept or reject the annual audit report.
(c) For purposes of this section, “local educational agency” means a school district, educational joint powers authority, county superintendent of schools, or charter school.
(Amended by Stats. 2026, Ch. 65, Sec. 41. (AB 126) Effective July 9, 2026.)