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Annual Audit Guides. Chapter 3. Audits of California K-12 Local Education Agencies   

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For each fiscal year beginning 2015-16, the Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting," adopted by the Education Audit Appeals Panel, is incorporated by reference. The guide provides the audit steps, reporting requirements, and other guidance, for the required annual financial and compliance audits, subject to auditor judgment where alternative or additional audit steps may be appropriate. The annual guide is superseded by a supplemental audit guide, if needed, adopted before March 1 of each fiscal year. Each annual guide and any applicable supplement are available on, with paper or electronic copies available on request.

Authority cited:

Education Code 14502.1

Education Code 47612

Cal. Const, Art XIII, 36

Cal. Const, Art XIIIA, 1


Cal. Const, Art XIIIB, 1.5

Cal. Const, Art XIIIB 8482.3(e)(5)

Cal. Const, Art XIIIB 2574(b)(3)(C)

Cal. Const, Art XIIIB 14501

Cal. Const, Art XIIIB 14502.1

Cal. Const, Art XIIIB 14503

Cal. Const, Art XIIIB 15286

Cal. Const, Art XIIIB 41020

Cal. Const, Art XIIIB 42238.02(b)(3)(B)

Education Code 47612.5

Education Code 47634.2

(Amended by Register 2015, No. 21.)