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