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GA HB1164

GA HB1164
Education; require State Board of Education to appoint an audit committee


summary

Introduced
02/03/2026
In Committee
03/12/2026
Crossed Over
02/26/2026
Passed
04/06/2026
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Title 20 of the Official Code of Georgia Annotated, relating to education, so as to require the State Board of Education to appoint an audit committee; to provide for minimum responsibilities of such committee; to provide for such committee to request, receive, and review reports; to provide additional criteria for the designation of local school systems and state charter schools as high-risk or moderate-risk by the Department of Audits and Accounts; to provide for reports of such designations to the Office of Student Achievement; to require local school systems and state charter schools to annually certify compliance with annual audit and reporting requirements and that they are not delinquent in certain required payments; to provide for local school system and state charter school responses to the Department of Education regarding financial irregularities or budget deficits; to revise requirements for public notice of financial conditions of local school systems; to provide for unilateral amendment or termination of performance contracts by the State Board of Education under certain circumstances; to provide for limited contract extensions for local school superintendents when his or her local school system is designated as a high-risk local school system; to provide for additional reporting requirements by the Office of Student Achievement; to expand the authority of the Office of Student Achievement to conduct performance audits and reviews, including audits and reviews regarding the appropriateness and impact of the use of waivers by schools and local school systems; to provide for LC 49 2695S/AP applicability; to make conforming changes; to amend Chapter 6 of Title 50 of the Official Code of Georgia Annotated, relating to the Department of Audits and Accounts, so as to revise provisions for financial audits of local school systems by and on behalf of the Department of Audits and Accounts; to provide for such audits of state charter schools; to require the Department of Audits and Accounts to develop and implement a program of progressive monitoring, supports, and interventions to local school systems and state charter schools; to provide for investigations of local school systems and state charter schools by the state auditor; to provide for an effective date; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill mandates that the State Board of Education establish an audit committee composed of its members, which will meet regularly and be attended by representatives from the Department of Audits and Accounts and the State Charter Schools Commission, to review the financial health of local school systems and state charter schools, particularly those identified as "high-risk" or "moderate-risk" due to financial irregularities or budget deficits. The bill also enhances the Department of Audits and Accounts' authority to designate schools as high-risk or moderate-risk based on stricter criteria, requires local school systems and state charter schools to annually certify their compliance with audit and reporting requirements and their timely payment of retirement and health benefits, and mandates that these entities respond to the Department of Education regarding any financial issues. Furthermore, it allows the State Board of Education to unilaterally amend or terminate performance contracts with schools designated as high-risk, limits contract extensions for superintendents of high-risk school systems to 12 months, expands the Office of Student Achievement's (OSA) ability to conduct performance audits, including reviews of waiver usage, and requires the Department of Audits and Accounts to develop and implement a progressive monitoring program for school systems and charter schools, with escalating interventions for those in fiscal distress.

Committee Categories

Education

Sponsors (7)

Last Action

House Sent to Governor (on 04/06/2026)

bill text


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