SB 2163: AUDITOR; CHARTER SCHOOLS; STATE PUBLIC CHARTER SCHOOL COMMISSION; FINANCIAL AUDIT; REPORT; APPROPRIATION

Standardizes annual independent financial audits for public charter schools.  Authorizes sanctions for noncompliance with independent financial audits.  Requires the Board of Education, the Public Charter School Authorizer, and Auditor to review the annual independent financial audits.  Allows the Auditor to conduct its own financial audit if a public charter school is a high risk for insolvency.  Requires for 2026-2027, the Auditor to conduct its own one-time financial audit of each charter school in addition to the annual independent financial audits and requires a report to the Legislature.  Requires State Public Charter School Commission to take action based on Auditor's recommendations in the one-time financial audits.  Appropriates moneys.