K-12 Education Accountability Systems Performance Audit

The act directs the state auditor to contract with a public or private entity (contractor) to conduct a performance audit of the statewide system of standards and assessments and the statewide education accountability system. The act specifies the issues that the performance audit must address. By November 15, 2022, and following release by the legislative audit committee, the final report of the performance audit must be submitted to the commissioner of education, the state board of education, and the education committees of the general assembly.

The act specifies the authority of the state auditor and the contractor to access nonfinancial records and information held by the department of education or held by public schools, school districts, boards of cooperative services, and the state charter school institute, if the records and information are not available from the department or from other sources.

For the 2021-22 fiscal year, the act appropriates $300,000 from the general fund to the legislative department for use by the office of the state auditor and appropriates $52,000 from the general fund to the department of education to implement the act.

(Note: This summary applies to this bill as enacted.)