California Education Audit Appeals Panel
Phone: 916.445.7745 Filing Email: filing@eaap.ca.gov
( 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.
2025-26 Audit Guide
The Notice of Proposed Rulemaking for the permanent regulations will be published in the California Regulatory Notice Register on April 18, 2025. 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 2, 2025. After adoption of the permanent regulations, an updated audit guide booklet will be made available.
Notice of Proposed Rulemaking (April 18, 2025)
Initial Statement of Reasons (April 18, 2025)
2025-26 Audit Guide (July 1, 2025)
Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS
Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS
Appendix C: FULL DAY KINDERGARTEN PROGRAM AUDITS
Supplement to the 2024-25 Audit Guide
The Notice of Proposed Rulemaking for the permanent regulations will be published in the California Regulatory Notice Register on April 25, 2025. 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 9, 2025. After adoption of the permanent regulations, an updated audit guide booklet will be made available.
Notice of Proposed Rulemaking (April 25, 2025)
Initial Statement of Reasons (April 25, 2025)
2024-25 Audit Guide (July 1, 2025)
Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS
Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS
Appendix C: FULL DAY KINDERGARTEN PROGRAM AUDITS
Repeal: 2024-25 Audit Guide (July 1, 2024)
Repeal: Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS
2021 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, 2021.
Web Content Accessibility
The Education Audit Appeals Panel (EAAP) is diligently working to ensure its internet website is designed, developed and maintained to be in compliance with California Government Code Sections 7405, 11135, and 11546.7 and in alignment with the Web Content Accessibility Guidelines (WCAG) 2.0, at no less than Level AA standards or higher.
Most static web pages (i.e. HTML pages) on this website meet WCAG 2.0 Level AA standards.
Non-static and/or dynamic content in the form of documents contained on this website are in various formats. While many of these documents meet WCAG 2.0 Level AA standards, some of these documents will be brought into compliance. These documents are in the following format:
- PDF Image-based Documents
- Word Documents
- Dynamic and static Charts, Tables, and Graphs
EAAP is fully committed to providing an internet website that is accessible to all persons. If you would like to request information on our website in an alternative format or request any other reasonable accommodation, please contact our webmaster at martin.vazquez@eaap.ca.gov.
770 L Street, Suite 1100
Sacramento, CA 95814
Phone: 916.445.7745
Filing Email: filing@eaap.ca.gov
Fax: 916.445.7626
Executive Staff
- Mary C. Kelly, CPA - Executive Officer
- Tim Morgan - Staff Counsel
- Martin Vazquez - Analyst
Panel Members
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Joel Montero (Chairperson)
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Cheryl McCormick
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Elizabeth Dearstyne
Related Entities
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