California Education Audit Appeals Panel
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. These activities set clear standards for compliance with education funding requirements, and allow both the state and local education agencies to avoid lengthy and expensive litigation over disputed funding.
The Panel consists of the Superintendent of Public Instruction, the Director of the Department of Finance, and designee of the Fiscal Crisis and Management Assistance Team.
Statutory Authority
Education Code Sections 14502.1, 41344 and 41344.1.
2017 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, 2017.
2018-19 Supplemental 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)