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.

2016-17 Supplemental Audit Guide

At its December 19, 2016, meeting, the Panel adopted a set of emergency regulations to amend the audit guide to address legislative changes in the conditions of apportionment of school funding that affect the current audit year. The Panel also directed staff to begin the regular rulemaking process leading to eventual adoption, following public comment, of the same amendments as permanent regulations. These changes will be effective on or before March 1, 2017, for the annual audits, required by Education Code Section 41020, for the 2016-17 fiscal year. After adoption of the permanent regulations, an updated audit guide booklet will be made available.

EAAP is providing notice of the proposed emergency regulations, and of the opportunity to make written comments regarding the proposed changes to the Office of Administrative Law (OAL) and simultaneously to EAAP by January 17, 2017. On December 30, 2016, the Notice, providing information on the public comment process; the Finding of  Emergency, which includes an Informative Digest giving a description of the proposed changes; and the text of the proposed regulations were posted on this website and mailed to all those persons who have requested notification of EAAP regulations

Notice of Proposed Emergency Regulations (December 30, 2016)

Finding of Emergency (December 30, 2016)

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

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