Education Code section 14507

The Controller shall report to the Superintendent on or before August 31 of each year in order to apprise the Superintendent of those local educational agencies that are not in compliance with the applicable statutes and regulations. The Controller’s report shall categorize audit exception by types and shall identify the reasons for the exceptions. The reasons may be the legislative intent or language is unclear or the administrative requirement is not feasible. The Controller shall make recommendations as to what action should be taken by the Superintendent. Before issuing the report, the Controller shall allow each local educational agency that is specified in the report a reasonable period of time to review and comment on the section of the report affecting that local educational agency.

Source: Section 14507, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=EDC§ionNum=14507.­ (updated Jul. 9, 2026; accessed Jul. 20, 2026).

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Verified:
Jul. 20, 2026

§ 14507's source at ca​.gov