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K-12 Local Education Agencies, Charter Schools, and Joint Powers Entities (LEAs)

This page contains information pertaining to K-12 LEAs audit report submissions and guidelines for audits of K-12 LEAs.

Welcome to the California State Controller’s Office K-12 LEAs website. California Education Code 14500 assigns primary responsibility to the State Controller’s Office (SCO) for implementing and overseeing a new program to review and report on financial and compliance audits of school districts and the offices of county superintendents of schools. Additionally, California Education Code 41020 includes requirements for annual audits, scope of examinations, licensing requirements and other limitations, contents of auditor’s reports, corrections, and certifications.


K-12 LEAs Guidance


Independent Auditors Resources

Notice to Our Website Visitors - Due to server maintenance at our website host (the State’s Office of Technology Services), the Controller’s public website and CPADS application will  be unavailable Friday, April 11, 2014,  and Friday, April 18, 2014, between the hours of 6 p.m. and 1 a.m. Pacific Time. We sincerely apologize for any inconvenience this may cause, and we will update this message if this schedule changes. – The Controller’s Web Support Team       

K-12 LEAs Status Report                         

  • Status Report Legend           
  • Status Report (updated every 1st and 15th of every month)

    Contact Us 


    Fax: (916) 323-3955
    Attention to: K-12 LEAs                                                                                           

    Voicemail Line: (916) 324-6442