2026-27 | 2025-26 | 2024-25
For Prior Years Rulemaking Activities, click here.
Rulemaking Activities
2026-27
2026-27 Audit Guide
The Notice of Proposed Rulemaking for the permanent regulations will be published in the California Regulatory Notice Register on April 17, 2026. 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 regulations were posted on our website and emailed to all those who have requested notification of EAAP regulations.
As explained in the Notice, the written comment period ends June 2, 2026. After adoption of the permanent regulations, an updated audit guide will be made available.
2026-27 Audit Guide (July 1, 2026)
Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS
Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS
Appendix C: FULL DAY KINDERGARTEN PROGRAM AUDITS
Title 5, Division 1.5, Chapter 3, Article 1, Section 19810
2025-26
Supplement to the 2025-26 Audit Guide
The Notice of Proposed Rulemaking for the permanent regulations will be published in the California Regulatory Notice Register on April 24, 2026. 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 regulations were posted on our website and emailed to all those who have requested notification of EAAP regulations.
As explained in the Notice, the written comment period ends June 9, 2026. After adoption of the permanent regulations, an updated audit guide will be made available.
2025-26 Supplemental Audit Guide (March 1, 2026)
Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS
Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS
Appendix C: FULL DAY KINDERGARTEN PROGRAM AUDITS
Title 5, Division 1.5, Chapter 3, Article 1, Section 19810
Supplement to the 2025-26 Audit Guide
On February 23, 2026, the Education Audit Appeals Panel (EAAP) adopted a set of emergency regulations to amend the audit guide. These changes will be effective as of March 1, 2026, for the annual audits, required by Education Code sections 41020 and 41024, for the 2025-26 fiscal year.
EAAP is providing notice of the proposed emergency regulations, and the opportunity to make written comments regarding the proposed changes to the Office of Administrative Law and simultaneously to EAAP. On February 24, 2026, 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 Emergency Regulations (February 24, 2026)
Finding of Emergency (February 24, 2026)
2025-26 Supplemental Audit Guide (March 1, 2026)
Appendix A: LOCAL SCHOOL CONSTRUCTION BOND AUDITS
Appendix B: SCHOOL FACILITY PROGRAM BOND FUND AUDITS
Appendix C: FULL DAY KINDERGARTEN PROGRAM AUDITS
Repeal: 2025-26 Audit Guide (July 1, 2025)
Title 5, Division 1.5, Chapter 3, Article 1, Section 19810
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
2024-25 Audit Guide (March 1, 2024) – To Repeal
Title 5, Division 1.5, Chapter 3, Article 1, Section 19810
2024-25
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