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Filing Extensions

Information on submitting extension requests for annual audit reports.

Pursuant to Education Code section 41020.2(a) (1) the county superintendent of schools may, after consultation with the school district governing board and the auditors under contract to the district, and with the consent of the Controller's office and the Superintendent of Public Instruction, grant an appropriate extension for the completion of the audit and the filing of the audited financial statements.

The County Office of Education must submit an audit report extension request to the State Controller's Office (SCO) and the California Department of Education (CDE) by December 15th. The extension request must come from the County Office of Education and not the school district.

The state does not grant extensions for charter school audits. The extension must be obtained through the chartering entity (sponsoring school district), and the chartering entity should notify the CDE and the SCO of the extension.

Extension requests and notifications may be emailed as a PDF to CDE at and SCO at

Questions:   Audit Resolution Staff | 916-323-8068
Last Reviewed: Friday, February 09, 2024
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