Local agencies: financial postings.

The bill header changed from the enrolled format (showing Senate and Assembly passage dates) to the chaptered format with 'STATE OF CALIFORNIA AUTHENTICATED ELECTRONIC LEGAL MATERIAL' and Chapter 119 designation.

The Governor approval line was filled in with the date August 22, 2026, replacing the previously blank signature block.

Page numbering changed from 'SB 1126' format to 'Ch. 119' format throughout the document.

Removed Section 41020.4 from the Education Code, which had required school districts, educational joint powers authorities, county superintendents of schools, and charter schools to post their annual audit reports on their websites within 30 days of the due date or issue date, maintain them for at least three years, and make them accessible without a password or fee.

The bill's short title changed from 'Local educational agencies: financial postings' to 'Local agencies: financial postings,' reflecting that it no longer covers educational entities.

The statewide concern finding (now Section 3) removed references to 'school districts' and 'education' as an essential service, now only referencing 'public safety' alongside credit rating and retirement system stability.

Sections were renumbered: the Government Code provision moved from Section 3 to Section 2, the statewide concern finding from Section 4 to Section 3, and the state mandates reimbursement provision from Section 5 to Section 4.

The posting deadline trigger changed from 30 days after the report is filed with the county superintendent or formally received by the governing board (whichever occurs first) to 30 days after the due date of the audit report or its issue date, whichever is later. This gives agencies a longer window to post.

The responsible party language was simplified from 'governing board of each school district and each county superintendent of schools or body of each local educational agency' to 'governing board or body of each local educational agency,' using the defined term consistently throughout Section 41020.4.

Sections were renumbered (the Government Code article moved from Section 3 to Section 2, and subsequent sections shifted accordingly), with cross-references in the findings section updated to match.

The definition of 'local educational agency' was added to Section 2, explicitly including school districts, educational joint powers authorities, county superintendents of schools, and charter schools. The prior version only covered school districts and county superintendents of schools.

The 30-day posting deadline trigger for school districts changed from 'the date it is filed with the county superintendent of schools or formally received by the governing board, whichever occurs first' to 'the due date of the audit report required by Section 41020 or the audit report issue date, whichever is later.' This shifts from an event-based trigger to a calendar-date trigger and uses 'whichever is later' instead of 'whichever occurs first,' potentially giving agencies more time.

The trigger for local agency posting changed from 'formally received, approved, or accepted by the legislative body' to simply 'completed by the local agency,' simplifying the standard and removing the requirement that a legislative body formally act on the report before the clock starts.

The $1,000 civil penalty for school districts or county superintendents that fail to post within 30 days was removed entirely. This included the authority of the Superintendent of Public Instruction to assess the penalty, the written notice of violation requirement, and the 10-business-day cure period.

The $1,000 civil penalty for local agencies (cities, counties, special districts) that fail to post within 30 days was removed entirely. This included the Controller's authority to assess the penalty, the written notice of violation requirement, and the 10-business-day cure period.

The creation of the Local Agency Transparency Fund in the State Treasury, which would have collected penalties for the Controller's administrative enforcement costs, was removed.

The 30-day deadline trigger for local agencies changed from 'formally received, approved, or accepted by the legislative body of the local agency' to 'completed by the local agency.' This removes the requirement that a legislative body must act before the clock starts, meaning the deadline may begin earlier in some situations.

A new operative date of January 1, 2028 was added for Section 53905 (the local agency financial posting requirements). This delays when cities, counties, and special districts must comply with the posting mandate and associated penalties.

Sub-paragraphs in Section 41020.4(a) were relettered from numbers (1), (2), (3) to letters (a), (b), (c). This is a formatting change but may affect cross-references within the statute.