2022-23

Supplement to the 2022-23 Audit Guide

The Notice of Proposed Rulemaking for the permanent supplemental regulations was published in the California Regulatory Notice Register on April 21, 2023. 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 5, 2023. After adoption of the permanent regulations, an updated audit guide booklet will be made available.

Notice of Proposed Rulemaking (April 21, 2023)

Initial Statement of Reasons (April 21, 2023)

2022-23 Supplemental Audit Guide (March 1, 2023)

Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS (March 1, 2023)

Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS (March 1, 2023)

Appendix C: FULL DAY KINDERGARTEN PROGRAM AUDITS (March 1, 2023)

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

2021-22

Supplement to the 2021-22 Audit Guide

The Notice of Proposed Rulemaking for the permanent supplemental regulations will be published in the California Regulatory Notice Register on April 1, 2022. 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 May 16, 2022. After adoption of the permanent regulations, an updated audit guide booklet will be made available.

Notice of Proposed Supplemental Rulemaking (April 1, 2022)

Initial Statement of Reasons (April 1, 2022)

2021-22 Supplemental Audit Guide (March 1, 2022)

Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS (March 1, 2022)

Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS (March 1, 2022)

Appendix C: FULL DAY KINDERGARTEN PROGRAM AUDITS (March 1, 2022)

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

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)

Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS (May 25, 2021)

Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS (May 25, 2021)

Appendix C: FULL DAY KINDERGARTEN PROGRAM AUDITS (May 25, 2021)

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

2020-21

Supplement to the 2020-21 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)

Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS (March 1, 2021)

Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS (March 1, 2021)

Appendix C: FULL DAY KINDERGARTEN PROGRAM AUDITS (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

2019-20

Supplement to the 2019-20 Audit Guide

The Notice of Proposed Rulemaking for the permanent supplemental regulations will be published in the California Regulatory Notice Register on April 3, 2020. 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 May 18, 2020. After adoption of the permanent regulations, an updated audit guide booklet will be made available.

Notice of Proposed Supplemental Rulemaking (April 3, 2020)

Initial Statement of Reasons (April 3, 2020)

2019-20 Supplemental Audit Guide (March 1, 2020)

Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS (March 1, 2020)

Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS (March 1, 2020)

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

2018-19

Supplement to 2018-19 Audit Guide

The Notice of Proposed Rulemaking for the permanent supplemental regulations will be published in the California Regulatory Notice Register on April 19, 2019. 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 3, 2019. After adoption of the permanent regulations, an updated audit guide booklet will be made available.

Notice of Proposed Supplemental Rulemaking (April 19, 2019)

Initial Statement of Reasons (April 19, 2019)

2018-19 Supplemental Audit Guide (March 1, 2019)

Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS (March 1, 2019)

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

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

2017-18

Supplement to 2017-18 Audit Guide

At its December 11, 2017, 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. These changes will be effective on or before March 1, 2018, for the annual audits, required by Education Code Section 41020, for the 2017-18 fiscal year. After adoption of the permanent regulations, an updated audit guide booklet will be made available. EAAP is providing notice of Proposed Rulemaking for the permanent supplemental regulations and of the opportunity to make written comments regarding the proposed changes to the Office of Administrative Law (OAL) and simultaneously to EAAP by April 2, 2018. On February 16, 2018, 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 was emailed to all those persons who have requested notification of EAAP regulations. On February 5, 2018, the Office of Administrative Law approved the emergency regulations and filed them with the State Controller’s Office.

Notice of Proposed Supplemental Rulemaking (February 16, 2018)

Initial Statement of Reasons (February 16, 2018)

2017-18 Supplemental Audit Guide (February 16, 2018)

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

Annual Update

Permanent regulations for the 2017-18 audit guide were adopted by the Panel at its August 28, 2017 meeting. The Office of Administrative Law approved the permanent regulations and filed them with the Secretary of State on November 27, 2017. The booklet, Standards and Procedures for Audits of California K-12 Local Education Agencies 2017‑18, which constitutes the audit guide to be used in the performance of the audits required by Education Code Section 41020 for the 2017-18 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.

Notice Publication/Regulations Submission (Form 400)

Notice of Proposed Rulemaking Initial Statement of Reasons

2017-18 Audit Guide

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

2016-17

Supplement to 2016-17 Audit Guide

At its December 19, 2016, 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. These changes will be effective on or before March 1, 2017, for the annual audits, required by Education Code Section 41020, for the 2016-17 fiscal year. After adoption of the permanent regulations, an updated audit guide booklet will be made available. 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 by January 17, 2017. On December 30, 2016, 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 this website and mailed to all those persons who have requested notification of EAAP regulations.

Notice of Proposed Emergency Regulations (December 30, 2016)

Finding of Emergency (December 30, 2016)

2016-17 Supplemental Audit Guide (January 4, 2017)

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

Annual Update

Permanent regulations for the 2016-17 audit guide were adopted by the Panel at its June 20, 2016 meeting. The Office of Administrative Law approved the permanent regulations and filed them with the Secretary of State on August 3, 2016. The booklet, Standards and Procedures for Audits of California K-12 Local Education Agencies 2016‑17, which constitutes the audit guide to be used in the performance of the audits required by Education Code Section 41020 for the 2016-17 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.

Notice Publication/Regulations Submission (Form 400)

Notice of Proposed Rulemaking (4.22.16)

Initial Statement of Reasons (4.22.16)

2016-17 Audit Guide

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