2021-115 Audit Scope and Objectives
School Facilities Program
The audit by the California State Auditor will provide independently developed and verified information related to the School Facilities Program (SFP). The audit's scope will include, but not be limited to, the following activities:
- Review and evaluate the laws, rules, and regulations significant to the audit objectives.
- Review the Office of Public School Construction's administration of the SFP funding, and assess the process for administering such funding by doing the following:
- Determine which factors the State Allocation Board considers for approving district applications for school facilities funding, including for financial hardship.
- For a selection of school district applications for funding, evaluate the State Allocation Board's process for reviewing and approving applications from eligible school districts.
- Evaluate the methods by which the State and local governments finance the construction and maintenance of school facilities and compare available financing and funding to the known and estimated need for construction and maintenance.
- For a selection of school districts, review the per pupil value of assessed property to determine the relationship between surrounding property values and the availability of school facility funding. To the extent possible, assess the extent of equity gaps in the financing of school construction and maintenance.
- For a selection of school districts that have diverse facility needs, evaluate the school districts' efforts to provide safe and adequate public school facilities to students and teachers by doing the following:
- Review school accountability report cards to assess whether the districts have met minimum school facility standard benchmarks and reported whether their facilities are in good repair. For facilities with reported deficiencies, determine whether the districts took appropriate steps to mitigate those deficiencies.
- Assess facility needs and identify outcomes related to school facility deferred maintenance.
- Evaluate the methods by which the districts financed the construction and maintenance of school facilities, and compare available financing and funding to the known and estimated need for construction and maintenance.
- Estimate the future need for modernization and new construction of school facilities and present viable options for stable revenue sources for modernization and construction. To the extent that current or anticipated future funding and financing shortcomings exist, review options of addressing those shortcomings and propose solutions.
- To the extent possible, assess the effect of deferred construction and modernization on statewide student health and educational outcomes.
- Review and assess any other issues that are significant to the audit.
California State Auditor's Office