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

Supplement to the 2018-19 Audit Guide

At its January 28, 2019 meeting, the Panel adopted a set of emergency 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 Panel also directed staff to begin the regular rulemaking process leading to eventual adoption, following public comment, of the same amendments as permanent regulations.

The emergency regulations were approved by the Office of Administrative Law and filed with the Secretary of State on February 21, 2019.

2018-19 Audit Guide dated March 1, 2019 (word)

2018-19 Audit Guide dated March 1, 2019 (pdf)

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