CA SB1477

Extends ineligibility rules for auditors who fail to meet audit standards to nonclassroom-based charter schools, and requires the Controller to notify charter schools of ineligible auditors by March 1 each year.

Requires charter school governing bodies to publicly review annual audits by January 31 each year, including audit exceptions, management letter findings, and correction plans.

Establishes enhanced audit requirements for nonclassroom-based charter schools, including random parent verification, credit card statement review, identification of large fund transfers over $1,000,000 or 10% of budget, and a letter describing audit findings.

Creates new requirements for educational enrichment activity vendors effective July 1, 2025, including vetting and approval processes, proof of insurance and background checks, and public board approval for contracts exceeding $100,000.

Requires teacher verification that educational enrichment activities are relevant to specific educational assignments and educationally appropriate for each pupil; incorporates vendor compliance auditing into standard audit procedures.