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Audit Guidelines-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.

Education Code Sections
Education Code sections related to audit requirements for LEAs.

Audit Guide External link opens in new window or tab.
Standards and Procedures for Audits of California K-12 Local Education Agency issued by the Education Audit Appeals Panel (EAAP) as Regulations.

CPA Firm Directory External link opens in new window or tab.
The State Controller's Office Directory of certified public accountants or public accountants deemed by the State Controller's Office as qualified to conduct audits.

Update on Audit Reform
Overview of changes to audit related statutes with passage of AB 2834.

Local Education Agencies Audit Advisories External link opens in new window or tab.
Advisories issued by the State Controller's Office to assist independent auditors and local educational agencies in the annual audits.

Submitting Annual Audit Reports
Information on submitting LEA annual independent audit reports.

Questions:   Audit Resolution Staff | 916-323-8068
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