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 designee of the Fiscal Crisis and Management Assistance Team.
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Education Code Sections 14502.1, 41344 and 41344.1.
2017 SLAA Report
In accordance with the State Leadership Accountability Act (SLAA), the Education Audit Appeals Panel submitted the report below, on the review of our internal control and monitoring systems for the biennial period ending December 31, 2017.
2019-20 Audit Guide
At its April 22, 2019 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 regulations was published in the California Regulatory Notice Register on May 31, 2019. The Notice provides information on the public comment process, including informing interested parties of their ability to submit written comments relevant to the proposed regulatory action by Monday, July 15, 2019. All documents related to this rulemaking are available below.
Supplement to the 2019-20 Audit Guide
At its February 24, 2020, 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, 2020, for the annual audits, required by Education Code Section 41020 and 41024, for the 2019-20 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 March 9, 2020. February 25, 2020, 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 our website and emailed to all those persons who have requested notification of EAAP regulations.
Notice of Proposed Emergency Regulations (February 25, 2020)
Finding of Emergency (February 25, 2020)
2019-20 Supplemental Audit Guide (February 25, 2020)
Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS (February 25, 2020)
Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS (February 25, 2020)
Title 5, Division 1.5, Chapter 3, Article 1, Section 19810
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