The Education Code provides that a local education agency (LEA) which receives an apportionment significant audit exception, or owes a penalty arising from an audit exception, may appeal such exceptions. There are two types of appeals. The first, a summary review, is conducted by the Executive Officer acting independently of the Panel. The second is a formal appeal, which affords the LEA an opportunity to present evidence at a hearing. EAAP accepts filing by mail or fax at 916.445.7626. EAAP does not accept filings by email.