California Code, Education Code - EDC § 41020.3

(a) By January 31 of each year, the governing body of each local educational agency shall review, at a public meeting, the annual audit of the local educational agency for the prior year, any audit exceptions identified in that audit, the recommendations or findings of any management letter issued by the auditor, and any description of correction or plans to correct any exceptions or management letter issue.  This review shall be placed on the agenda of the meeting pursuant to Section 35145.

(b) During the 2021-22 fiscal year, the annual audit for the 2020-21 fiscal year and its relevant components, as identified pursuant to subdivision (a), shall instead be reviewed by February 28, 2022.