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
Information and Instructions
- K-12 LEAs Audit Report Requirements
- Desk Review Checklist
- Desk Review Checklist (SFP)
- Summary of Required Audit Report Components
- Filing Extensions
- Local Education Agencies Audit Advisory
Submissions
- Where to Submit Audit Reports
- Acceptable Audit Report Formats
- Data Exchange Portal (DEP)
- File Transfer Protocol (FTP)
- Confirmation
- Proof of Submission
Process and Timeline
Independent Auditors Resources
- Certified Public Accountants Directory Service (CPADS)
- Independent CPAs or Public Accountants Wanting to Conduct K12 LEAs Audits
- Auditor Rotation Requirements for Annual Audits of LEAs
K-12 LEAs Status Report
- Status Report(updated every 1st and 15th of every month)
Contact Us
E-mail leaaudits@sco.ca.gov
Voicemail Line: (916) 324-6442
Resources Links and Publications
- Education Audit Appeals Panel and California K-12 Audit Guide
- California Department of Education
- California Education Code (14500, 41020, 41320, 47600)
- California Law
- California Code of Regulations
- Government Auditing Standards - Yellow Book
- Federal Compliance Related
- Governmental Accounting Standards Board
- American Institute of CPAs (AICPA)