California Education Audit Appeals Panel

The Education Audit Appeals Panel (EAAP) serves as the neutral arbiter in informal and formal administrative appeals by K-12 local education agencies. EAAP adopts as regulations, according to a statutory timetable, the audit guide used in those annual audits. These activities set clear standards for compliance with education funding requirements, and allow both the state and local education agencies to avoid lengthy and expensive litigation over disputed funding.

The Panel consists of the Superintendent of Public Instruction, the Director of the Department of Finance, and the Chief Executive Officer of the Fiscal Crisis and Management Assistance Team.

Statutory Authority

Education Code Sections 14502.1, 41344 and 41344.1.

2017-18 Audit Guide

Annual Update

At its December 19, 2016 meeting, the Panel directed staff to begin the regular rulemaking process leading to eventual adoption, following public comment, of amendments to the audit guide to address legislative changes in the conditions of apportionment of school funding.

The Notice of Proposed Rulemaking for the permanent supplemental regulations was published in the California Regulatory Notice Register on April 14, 2017. The Notice, which provides information on the public comment process; the Initial Statement of Reasons, which describes the proposed changes to the audit guide; the text of the proposed permanent regulations; and the proposed permanent 2017-18 Audit Guide were posted on this website and distributed to all persons who have requested notification of EAAP regulations on April 14, 2017.

Notice of Proposed Rulemaking (4.14.17)

Initial Statement of Reasons (4.14.17)

2017-18 Audit Guide (4.14.17)

Title 5, Division 1.5, Chapter 3, Article 1, Section 19810

2016-17 Supplemental Audit Guide

The Notice of Proposed Rulemaking for the permanent supplemental regulations was published in the California Regulatory Notice Register on February 3, 2017. That same day, the Notice, which provides information on the public comment process; the Initial Statement of Reasons, which describes the proposed changes to the audit guide; and the text of the proposed permanent supplemental regulations were posted on this website and sent to all persons requesting notification of EAAP regulations.

On January 19, 2017, the Office of Administrative Law approved the emergency regulations and filed them with the Secretary of State’s Office. The text in the Permanent Rulemaking packet is unchanged from that approved by OAL.

As explained in the Notice, the written comment period ends March 20, 2017. After adoption of the permanent regulations, an updated audit guide booklet will be made available.

Notice of Proposed Supplemental Rulemaking (February 3, 2017)

Initial Statement of Reasons (February 3, 2017)

2016-17 Supplemental Audit Guide (January 4, 2017)

Title 5, Division 1.5, Chapter 3, Article 1, Section 19810