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AB 326

California State University: audits.

2025-2026 Regular Session Introduced by Sabrina Cervantes and 2 co-sponsors

Requires external financial audits for every CSU campus at least once every 3 years, and makes all CSU audits publicly accessible.

In committee: Held under submission.
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Bill Summary · AB 326

AB 326 Summary — California State University: Audits

Overview

AB 326, introduced by Kalra on January 27, 2025, would require external financial audits for each campus of the California State University (CSU) at least once every three years and would make all CSU audits publicly accessible. The bill aims to increase external accountability and transparency of CSU finances and operations. As of the latest status, the measure is in committee and currently “Held under submission.”

Key Provisions

  • External audits every 3 years

    • Section 89045.5(a) would require an external financial audit for each CSU campus at least once every three years.
    • This sits alongside existing law governing CSU internal auditing.

  • Public accessibility of audits

    • Section 89045.5(b) would require all CSU audits, including internal audits and those conducted under the new external-audit provision, to be available to the public.

What Would Change

  • Frequency of audits

    • Moves from a requirement that CSU internal audits occur at least every 5 years to a system that includes regular external financial audits every 3 years for each campus.

  • Transparency and public access

    • All audits would be publicly accessible, increasing visibility into CSU finances and operations for policymakers, stakeholders, and the public.

Affected Parties

  • California State University system and its campuses
    • Responsible for arranging and funding external audits every three years.
  • CSU Trustees and administration
    • Charged with compliance and coordination of external audits.
  • Public and stakeholders
    • Granted downstream access to audit reports as public records.

Procedural and Timeline Context

  • Legislative history (highlights)
    • 2025-01-27: Introduced.
    • 2025-02-10: Referred to Assembly Committee on Higher Education.
    • 2025-03-18/19: Passed in committee and re-referred to Appropriations (per actions) with amendments.
    • 2025-04-09: In Assembly Appropriations; set for suspense file hearings.
    • 2025-05-23: Coauthors revised; in committee: Held under submission.
  • Fiscal notes
    • Digest indicates “Fiscal Committee: YES” (no direct appropriation requested in the bill text), implying potential fiscal impact requiring review, but no explicit funding allocation is included in the bill itself.

Fiscal Considerations

  • No explicit appropriation is included in the bill.
  • External audits could entail costs borne by CSU; the fiscal committee has oversight responsibilities to assess any budgetary impact.

Next Steps

  • If brought back for further action, committees will evaluate:
    • The practicality and cost of implementing regular external audits for all CSU campuses.
    • The appropriate scheduling and disclosures to ensure audits remain publicly accessible.
    • Any administrative or legal implications of public posting of audit results.

This summary reflects the bill’s current language and status as of the latest legislative actions.

Compiled from official sources — confirm details with the bill’s official record.

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