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Bill > HB1164


GA HB1164

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


summary

Introduced
02/03/2026
In Committee
Crossed Over
Passed
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 local or moderate-risk local 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 local school system 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 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 establishes new oversight and accountability measures for Georgia's public education system, primarily focusing on financial management and risk assessment. It mandates the State Board of Education to create an audit committee responsible for reviewing the financial health and risks of the state's public schools and charter schools, including examining financial reporting, internal controls, and adherence to laws and policies. The bill also introduces stricter annual certification requirements for local school systems and state charter schools, requiring them to confirm they have met audit readiness standards and are not delinquent in payments to state retirement systems or the Department of Labor. Furthermore, it expands the criteria for designating local school systems and state charter schools as "high-risk" or "moderate-risk" by the Department of Audits and Accounts, based on financial irregularities, budget deficits, or other indicators of fiscal concern, and requires these designations to be reported to the Office of Student Achievement. The bill grants the Office of Student Achievement increased authority to conduct performance audits, including reviews of how schools use waivers, and mandates additional reporting on school and system performance and financial efficiency. It also allows the State Board of Education to unilaterally amend or terminate performance contracts with local school systems and charter systems under certain high-risk financial conditions, and imposes limitations on contract extensions for superintendents of high-risk school systems. Finally, the Department of Audits and Accounts is tasked with developing and implementing a progressive monitoring, support, and intervention program for local school systems and state charter schools, with a four-tiered framework to address varying levels of fiscal distress, and the state auditor is given broader authority to investigate mismanagement or misconduct in these entities.

Committee Categories

Education

Sponsors (6)

Last Action

House Education (13:00:00 2/19/2026 506 CLOB) (on 02/19/2026)

bill text


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