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, correcting errors of fact or law and applying where appropriate a statutorily defined test of substantial compliance. 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.

2014-15 Audit Guide

Permanent regulations for the 2014-15 audit guide were adopted by the Panel at its September 22, 2014 meeting. The Office of Administrative Law approved the permanent regulations and filed them with the Secretary of State on November 5, 2014.  The following documents are the regulations posted with the Secretary of State.  Note that the format of the audit guide changed in 2014-15 to a booklet incorporated by reference, rather than detailed in California Code of Regulations, Title 5.

The booklet, Standards and Procedures for Audits of California K-12 Local Education Agencies 2014‑15, which constitutes the audit guide to be used in the performance of the audits required by Education Code Section 41020 for the 2014-15 fiscal year, is posted under the Audit Guide tab as the Current Audit Guide Booklet.  Additionally, Federal Compliance Requirements and Agency Addresses and Contacts (formerly Appendix A and Appendix B) are listed as such under the Audit Guide tab.