Skip to main content
California Department of Education Logo

Local Education Agency (LEA) Audit Guidelines

Resources for external auditors and local educational agency personnel for completing the annual financial and compliance audits pursuant to Education Code Section 41020.

Requirements
Requirement resources for local educational agencies (LEAs) from the Standards and Procedures for Audits of California K-12 Local Education Agency (Audit Guide) and Education Code sections.

Resources
Information and resources for three major compliance sections of the Audit Guide - Financial, State, and Federal.

Resolution
Once an audit finding has been established, several processes are available to resolve that finding. The Audit Resolution Web page provides resources to aid local educational agencies (LEAs) with audits.

Questions:   Audit Resolution Staff | 916-323-8068
Last Reviewed: Tuesday, April 21, 2015

Recently Posted in Auditing