Audit Guidelines-RequirementsRequirement 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.
Education Code Sections
Education Code sections related to audit requirements for LEAs.
Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting issued by the Education Audit Appeals Panel (EAAP) as Regulations.
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
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.
Information on submitting extension requests for annual audit reports.