California Education Audit Appeals Panel

( Statutory Authority: Education Code Sections 14502.1, 41344 and 41344.1.)

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.

Deadline for Audit Submittals

For the 2021–22 fiscal year, the deadline to file the 2020-21 audit report of each local educational agency audit shall be no later than January 31, 2022.

(Assembly Bill No. 130, EC 41020(h)(2))

Information on Changes to Attendance and Instructional Time

The California Department of Education has developed a list of frequently asked questions that address changes to attendance and instructional time included in Senate Bill 98. Senate Bill 98 is the Education Omnibus trailer bill for the 2020 budget, and was signed into law by Governor Newsom on June 29, 2020. Senate Bill 98 implements all the appropriations and actions of the K-12 schools Proposition 98 Budget Package and early childhood education, including Local Control Funding Formula, deferrals for 2020-21 school year, federal aid, the “School Finance, Instruction and Accountability Act of 2020-21,” and the transition of child development programs to the Department of Social Services.

Please click the first link to be directed to the FAQs on the CDE’s website on the Principal Apportionment, Instructional Time, Attendance Accounting, Attendance Reporting and the Form J-13A for fiscal year (FY) 2020–21. CDE has also developed additional FAQs about distance learning requirements in the 2020–21 school year, available on CDE’s Distance Learning web page and by clicking the second link.

2020–21 Funding and Instructional Time FAQs

Distance Learning Frequently Asked Questions

CDE has also developed a presentation which provides an overview of the impact of Senate Bill 98 regarding California’s accountability system for the 2020–21 school year. Please click the following link to be directed to the power point presentation:

Senate Bill 98 and California Education Code Section 43509

2021-22 Audit Guide

At its April 26, 2021 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, 2021, for the annual audits, required by Education Code Section 41020, for the 2021-22 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 May 25, 2021, 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 (May 25, 2021)

Finding of Emergency (May 25, 2021)

2021-22 Audit Guide (May 25, 2021)




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

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


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