The State Controller’s Office, in consultation with the Department of Finance, the State Department of Education, and representatives of specified organizations, proposes the content of a guide for the required annual financial and compliance audits of school districts, offices of county superintendents of schools, and other local education agencies. The Controller submits the proposed audit guide to the Education Audit Appeals Panel for review and possible amendment. The Panel adopts the audit guide, pursuant to the rulemaking procedures of the Administrative Procedure Act, by July 1 of the fiscal year to be audited (and any supplement, as authorized, before March 1 of the audit year).
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