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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.

Requirement resources for local educational agencies (LEAs) from the Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting (Audit Guide) and Education Code sections.

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

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: Friday, March 12, 2021