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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.

“Notice to Our Website Visitors - Due to server maintenance at our website host (the state’s Office of Technology Services), the Controller’s CPADS may be unavailable for up to 30 minutes, Friday, February 15, 2019, and Friday, February 22, 2019, 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”

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


Process and Timeline

Independent Auditors Resources

K-12 LEAs Status Report