Statutory References

The following constitutional, statutory, and audit standards establish the accountability framework governing Proposition 39 bond-funded capital programs in California.

• Proposition 39 - The Smaller Class Sizes, Safer School, and Financial Accountability Act (2000)

• California Constitution, Article XIII A, Section 1(b)(3)

• Education Code Sections  15278-15282 (Citizens' Bond Oversight Committees)
• Education Code Section 15286 (Annual Performance and Financial Audits)

• Government Auditing Standards (U.S. Government Accountability Office - "Yellow Book"
• California State Controller's Office - Local Government Audit Guidance

• California Division of the State Architect (DSA)