Payment Penalty or Adjustments for Inaction

The process for apportionment significant audit findings if local educational agencies (LEAs) takes no further action.

If an LEA receives a management decision letter from the California Department of Education (CDE) in response to a apportionment significant audit finding and takes no further action, the CDE will calculate the amount in compliance with Education Code 41020(h) and Education Code 41341(a) . An adjustment will be made to the LEA’s apportionment at the next certification of the Principal Apportionment.

Questions: Audit Resolution Office | LEAAudits@cde.ca.gov

Last Reviewed: Tuesday, November 28, 2023

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