Strategic Growth Plan - Bond Accountability

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Follow-Up (Audit) Bond Accountability

The Office of Public School Construction (OPSC), acting as staff to the State Allocation Board (SAB) ensures Follow-Up Accountability for Proposition 1D and other State school bond propositions by auditing school district projects to verify:

  1. School district expenditures of State bond proceeds were made in accordance with Front-End criteria and processes.
  2. Expenditures and program certifications are consistent with statute and regulations.
  3. Project achieved intended outcomes.

All School Facility Program projects are audited by the OPSC utilizing to a consistent Performance and Program Compliance Audit. Pursuant to regulation, most School Facility Program projects must be completed within three years for an elementary school and four years for a middle or high school district. Further, the regulations require the OPSC to commence an audit within two years of this project completion date and to complete the audit within six months unless further documentation is requested from the district.


The OPSC is committed to a philosophy of service and accountability to the public, whose best interest is served through utilizing the Generally Accepted Accounting Principles and following the guidelines in the California School Accounting Manual. We believe that this can most effectively be accomplished through consistent audit procedures that hold school districts accountable to the statutory and regulatory requirements. Additionally, we provide equitable and fair enforcement of the School Facility Program Statutes and Regulations to ensure that the school districtís expenditures are properly reported and that the Districtís program certifications are made accurately. At the same time, throughout the auditing process, we provide assistance and education to the school districts through outreach, thereby creating more positive audit results.

Close-out Audit Web Tracking

The OPSC has provided web-based close-out audit transparency to the public including whether or not a school project met expenditure guidelines and program certification requirements. The user can track a project by (1) bond fund, (2) the type of program (i.e., modernization or new construction), (3) school district, (4) county, or (5) zip code or legislative district. The results of these various searches will provide the following types of data:

  • The amount of funding the district received for the project.
  • The bond fund in which the project was funded.
  • The type of program (i.e. modernization or new construction).
  • Identify if the project met the 18 month time limit on fund release requirement.
  • Identify if the district met the substantial progress requirements.
  • Status of the close-out audit (i.e. not started, in-progress, or completed).
  • Audit Exceptions.


    Bond Accountability Phase(a):  
    School District:  
    School Zip Code(b):  
    Legislative District Code:  
    State Senate District State Assembly District

    (a) For Front-End, you cannot search by Proposition because these projects have not been funded.
    (b) You can use a partial zip code to perform the search (min of 2-digits, max of 5). You cannot, however, perform a search using a zip code and legislative district code at the same time. Additionally, searching on these parameters requires that the search be made on "All Counties" and "All Districts" only.