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Education Audit Appeals Panel Formal Appeal

Local educational agencies (LEAs) may file a formal appeal with the Education Audit Appeals Panel (EAAP) for audit findings based on errors of fact or interpretation of law, or of substantial compliance with the law.

LEAs may file a formal appeal of audit findings based on errors of fact or interpretation of law, or of substantial compliance with the law, pursuant to Education Code (EC) 41344 External link opens in new window or tab.. Once an audit finding has been issued, several options are available to resolve an apportionment significant audit finding (ASF). An ASF is equal or greater than one unit of average daily attendance; or a finding that is equal or greater than the dollar value of one unit of average daily attendance for the LEA as identified in EC 41341 External link opens in new window or tab.. The EAAP hears those appeals pursuant to the adjudicative provisions of the Administrative Procedure Act.

The EAAP Formal Appeal process is as follows:

EAAP Formal Appeal Process
  • Step 1: LEA receives State Controller’s Office (SCO) Certification letter that their K–12 annual financial and compliance audit report conforms with the K–12 LEA Annual Audit Guide reporting standards.
  • Step 2: LEA files a formal appeal for audit finding within 60 days of receiving SCO certification letter (or 30 days after receiving EAAP's summary review determination letter).
  • Step 3: EAAP initiates the formal appeal process.
  • Step 4: EAAP adopts a decision and notifies the appropriate parties.
For more information on the appeals process and the administrative hearing calendar:
Questions:   Audit Resolution Office | LEAAudits@cde.ca.gov
Last Reviewed: Tuesday, November 28, 2023
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