§ 14504 Controller Audit Report Review

• •The Controller must review audit reports each year.
• •The review checks if reports follow the rules in § 14503(a).
• •The Controller must notify the local agency, county superintendent, state superintendent, finance department, and the auditor of the result.
• •The school or county must let the Controller see the audit’s working papers.

A local school district hires an independent auditor to check its finances. After the audit is done, the Controller reviews the report, checks if it follows the required reporting rules, and then sends a notice to the district, the county superintendent, the state superintendent, the finance department, and the auditor. The district also has to let the Controller see the audit’s working papers.

The Controller’s yearly check makes sure the audit was done right, and the notice lets everyone know if the audit met the standards.