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.
Education Code Sections 14502.1, 41344 and 41344.1.
2016-17 Annual Audit Guide
Permanent regulations for the 2016-17 audit guide were adopted by the Panel at its June 20, 2016 meeting. The Office of Administrative Law approved the permanent regulations and filed them with the Secretary of State on August 3, 2016.
The booklet, Standards and Procedures for Audits of California K-12 Local Education Agencies 2016‑17, which constitutes the audit guide to be used in the performance of the audits required by Education Code Section 41020 for the 2016-17 fiscal year, is posted under the Audit Guide tab as the Current Audit Guide Booklet. Additionally, Federal Compliance Requirements and Agency Addresses and Contacts are listed as such under the Audit Guide tab.
2015-16 Supplemental Audit Guide
At its June 20, 2016 meeting, the Panel adopted a set of permanent supplemental 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 permanent supplemental regulations were approved by the Office of Administrative Law and filed with the Secretary of State on July 27, 2016.
770 L Street, Suite 1100
Sacramento, California 95814