S.B. 747 Summary

• Establishes an independent audit office within the Board of Education to ensure accountability, transparency, and efficiency in department operations, expenditures, and programs.

• Grants the audit office authority to conduct financial and performance audits, examine records and facilities, administer oaths, compel document production, and engage independent consultants as needed.

• Audit office headed by an auditor who oversees exempt staff with expertise in auditing and accounting; staff exempt from civil service law (Chapter 76).

• Requires annual audit reports to the Board, Superintendent, and Legislature at least 20 days before each regular legislative session; reports must be available for public inspection.

• Appropriates funds for fiscal years 2025-2026 and 2026-2027 to establish and operate the audit office and create full-time equivalent positions (amounts to be determined).