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.

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

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

2020-21 Supplemental Audit Guide

The Notice of Proposed Rulemaking for the permanent supplemental regulations will be published in the California Regulatory Notice Register on April 23, 2021. 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 1, 2021. After adoption of the permanent regulations, an updated audit guide booklet will be made available.

Notice of Proposed Supplemental Rulemaking (April 23, 2021)

Initial Statement of Reasons (April 23, 2021)

2020-21 Supplemental Audit Guide (March 1, 2021)




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

Title 5, Division 1.5, Chapter 3, Article 1, Section 19810.5


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