California State Controller's Office: File Transfer Protocol (FTP)
California State Controller's seal

File Transfer Protocol (FTP)

The State Controller’s Office (SCO) accepts report submissions via the SCO’s FTP site online. Reports must be an unsecured PDF. The K-12 LEA Advisory Notification letter is mailed out annually in September – October to CPA firms that are active on the Certified Public Accountants Directory Service (CPADS) to conduct LEA audits and to LEA entities. The K-12 LEA Advisory Notification Letter provides the username and password needed to access the SCO FTP website. Instructions for transmitting reports are available at LEA FTP Instructions.                         

Due to security protocol the SCO cannot provide username and passwords by email or by phone. Questions should be directed to the LEA staff at