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.

Statutory Authority

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.

2017 SLAA Report

2019-20 Audit Guide

At its April 22, 2019 meeting, the Education Audit Appeals Panel adopted a set of emergency regulations to amend the audit guide and 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 as of July 1, 2019, for the annual audits, required by Education Code Section 41020, for the 2019-20 fiscal year.
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. On April 25, 2019, 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 who have requested notification of EAAP regulations.

Notice of Proposed Emergency Regulations (April 25, 2019)
Finding of Emergency (April 25, 2019)
2019-20 Audit Guide (April 25, 2019)
Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS (April 25, 2019)
Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS (April 25, 2019)
Title 5, Division 1.5, Chapter 3, Article 1, Section 19810

2018-19 Supplemental Audit Guide

The Notice of Proposed Rulemaking for the permanent supplemental regulations will be published in the California Regulatory Notice Register on April 19, 2019. 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 are provided below and by email to all persons requesting notification of EAAP regulations.

As explained in the Notice, the written comment period ends June 3, 2019. After adoption of the permanent regulations, an updated audit guide booklet will be made available.

Notice of Proposed Supplemental Rulemaking (April 19, 2019)

Initial Statement of Reasons (April 19, 2019)

2018-19 Supplemental Audit Guide (March 1, 2019)

Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS (March 1, 2019)

Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS (March 1, 2019)

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