California State Controller's seal

Local Agency Oversight

The Controller’s Office reviews annual local education agency (LEA) financial, state compliance and single audit reports prepared and submitted by independent auditors and certifies that the audit reports meet professional audit standards, the requirements in the Standards and Procedures for Audits of California K-12 Local Education Agencies and compliance with the Federal Single Audit Act (OMB A-133) so LEAs can maintain eligibility for federal funds.  As part of this process, the SCO compiles various financial and statistical data on LEA audit reports.  The Entities with Reasons Codes Report lists all findings (state and federal compliance findings and internal control findings) noted in the audit reports.  This report is organized alphabetically by county and then within each county alphabetically by LEA.  Each finding has a reason code with a brief description of the finding.  The California Department of Education and respective County Offices of Education are responsible for following up on audit findings, as appropriate.

The Controller’s Office performs a similar review function for annual local government single audit reports.  The Audit Finding Resolution Report lists all findings for each local government entity.  It also displays the catalog of federal domestic assistance (CFDA) program name and number for each finding.  The report is organized alphabetically by local government entity then within each entity by the responsible state agency.  The state agency responsible for following up on each finding is also included on the report.

To review a copy of the complete audit report, please contact the applicable offices of the LEA and local government agency. They are required to make these reports available for public inspection, as permitted by law.