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Submitting Annual Audit Reports

Information on submitting LEA annual independent audit reports.

Acceptable Audit Report Formats

Beginning in 2012–13, audit reports must be submitted in an electronic format to the California Department of Education (CDE). Electronic audit report files must be in unsecured PDF file format (preferred) or Word document and include the independent auditor’s electronic signature. Electronic audit reports may be submitted on a CD by mail or transferred electronically via exFiles File Transfer System.

Where to Submit Audit Reports

Audit reports must be filed with the CDE, the State Controller’s Office (SCO), the local County Superintendent of Schools, and, if applicable, the chartering entity, by December 15 of each year. Beginning in 2012–13, audit reports must be submitted to the CDE electronically by CD or via exFiles File Transfer System. Please choose only one method of submission. If submitting electronic audit report files by CD, please mail to:

California Department of Education
School Fiscal Services Division
Audit Resolution Staff
1430 N Street, Suite 3800
Sacramento, CA 95814

For information on submitting audit reports to the State Controller’s Office, please visit the State Controller's Office Web site [] External link opens in new window or tab..

exFiles File Transfer System

The instruction packet containing the CDE’s exFiles address, project code, and password will be mailed out to CPA firms that are active on the Certified Public Accountants Directory Service to conduct LEA audits. Due to security protocol the CDE cannot provide instructions containing the project code and password by phone. If you plan to use the exFiles option and do not have the instructions packet, please contact the CDE to request the exFiles instructions at or leave a voicemail message at 916-323-8068.

When requesting instructions, please include the following:

Firm name
Attention to
Mailing address
Phone number
Questions:   Audit Resolution Staff | 916-323-8068
Last Reviewed: Friday, September 09, 2022
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