Filing Extensions

Education Code section 41020.2(a) (1) indicates that the county superintendent of schools may, after consultation with the school district governing board and the auditors under contract to the district, and with the consent of the Controller’s office and the Superintendent of Public Instruction, grant an appropriate extension for the completion of the audit and the filing of the audited financial statements.

The County Office of Education must submit a report extension request to the State Controller’s Office (SCO) and the California Department of Education (CDE) by December 15th. The extension request must come from the County Office of Education and not the LEA. The SCO will not consent to the extension request unless the circumstance leading to the extension is extraordinary. An extension shall be the shortest amount of time reasonable given the extenuating circumstances justifying the extension.

Effective June 27, 2025: The extension requests shall be in increments of no longer than 45 calendar days and shall not exceed a total of 90 calendar days from December 15^th due date established pursuant to California Education Code section 41020.

The SCO does not grant extensions for charter school audits. The extension must be obtained through the chartering entity (sponsoring school district), and the chartering entity should notify the SCO and the CDE of the extension.

Extension requests and notifications may be emailed as a PDF to leaaudits@sco.ca.gov  or mailed to:

The State Controller’s Office
Division of Audits
Financial Audits Bureau/LEA Unit
P.O. Box 942850
Sacramento, CA  94250-5874