Local Education Agency (LEA) Audit Guidelines

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

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

Resolution
Once an audit finding has been established, several processes are available to resolve that finding. The Audit Resolution Web page provides resources to aid LEAs with audits.