School districts: Los Angeles Unified School District: inspector general.

(1) Existing law, until January 1, 2025, authorizes the Los Angeles Unified School District's Inspector General of the Office of the Inspector General to conduct audits and investigations, as specified, including administering oaths or affirmations. Existing law makes it a misdemeanor, punishable as specified, for a person, after the administration of an oath or affirmation by the inspector general, to state or affirm as true any material matter that they know to be false. Existing law requires the inspector general to submit to the Legislature annual interim reports and a final cumulative report. This bill would extend the authority of the inspector general of the Los Angeles Unified School District indefinitely. By extending the operation of a crime, the bill would impose a state-mandated local program. The bill would require the inspector general to instead submit an annual report to the Legislature on or before July 1 of each year. The bill would expressly require the inspector general to be appointed by the Board of Education of the Los Angeles Unified School District for a term of 3 years, subject to the terms of the inspector general's employment contract, and would require the Office of the Inspector General to conform to the Principles and Standards for Offices of Inspector General and would require audits performed by the Office of the Inspector General to be conducted in accordance with generally accepted auditing standards, as provided. (2) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. (3) This bill would make legislative findings and declarations as to the necessity of a special statute for the Los Angeles Unified School District.