Cal. Code Regs. tit. 5 § 19810
Current through Register 2024 Notice Reg. No. 50, December 13, 2024
The "2024-25 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting," (July 1, 2024), adopted by the Education Audit Appeals Panel, is incorporated by reference. The guide provides the audit steps, reporting requirements, and other guidance for the required annual financial and compliance audits, subject to auditor judgment where alternative or additional audit steps may be appropriate. The annual guide is superseded by a supplemental audit guide, if needed, adopted before March 1 of each fiscal year. Each annual guide, including Appendices A, B and C and any applicable supplement, is available on www.eaap.ca.gov/audit-guide, with paper or electronic copies available on request.
Cal. Code Regs. Tit. 5, § 19810
Note: Authority cited: Article XIII, Section 36 and Article XIIIA, Section 1, California Constitution; and Sections 14502.1 and 47612, Education Code. Reference: Article XIIIB, Section 1.5, California Constitution; and Sections 2574, 14501, 14502.1, 14503, 37700, 41020, 41024, 41480, 42238.02, 43500, 43501, 43502, 43504, 43505, 43509, 43520, 43521, 43522, 44258.9, 45037, 46146, 46300, 47605, 47612, 47614, 47634, 48000, 48306, 48313, 51747, 51749, 52060, 53071, 56026, 56340 and 76004, Education Code.
Note: Authority cited: Article XIII, Section 36 and Article XIIIA, Section 1, California Constitution; and Sections 14502.1 and 47612, Education Code. Reference: Article XIIIB, Section 1.5, California Constitution; and Sections 2574, 14501, 14502.1, 14503, 37700, 41020, 41024, 41480, 42238.02, 43500, 43501, 43502, 43504, 43505, 43509, 43520, 43521, 43522, 44258.9, 45037, 46146, 46300, 47605, 47612, 47614, 47634, 48000, 48206, 48306, 48313, 51747, 51749, 52060, 53071, 56026, 56340 and 76004, Education Code.
2. Certificate of Compliance as to 3-15-2004 order transmitted to OAL 5-6-2004 and filed 6-23-2004 (Register 2004, No. 26).
3. Amendment of section heading and repealer and new section filed 6-13-2014 as an emergency; operative 7-1-2014 pursuant to Government Code section 11346.1(d) (Register 2014, No. 24). A Certificate of Compliance must be transmitted to OAL by 12-29-2014 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 6-13-2014 order, including further amendment of section, transmitted to OAL 9-24-2014 and filed 11/5/2014 (Register 2014, No. 45).
5. Amendment of section and amendment of the "2014-15 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) filed 3-12-2015 as an emergency; operative 3-12-2015 (Register 2015, No. 11). A Certificate of Compliance must be transmitted to OAL by 9-8-2015 or emergency language will be repealed by operation of law on the following day.
6. Amendment of section and the "Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of Note filed 5-21-2015 as an emergency; operative 5-21-2015 (Register 2015, No. 21). A Certificate of Compliance must be transmitted to OAL by 11-17-2015 or emergency language will be repealed by operation of law on the following day.
7. Certificate of Compliance as to 3-12-2015 order transmitted to OAL 7-29-2015 and filed 9/10/2015 (Register 2015, No. 37).
8. Certificate of Compliance as to 5-21-2015 order, including further amendment of section, transmitted to OAL 8-25-2015 and filed 10-5-2015; amendments effective 10-5-2015 pursuant to Government Code section 11343.4(b)(3) (Register 2015, No. 41).
9. Amendment of section and Note filed 3-3-2016 as an emergency; operative 3-3-2016 (Register 2016, No. 10). A Certificate of Compliance must be transmitted to OAL by 8-30-2016 or emergency language will be repealed by operation of law on the following day.
10. Certificate of Compliance as to 3-3-2016 order transmitted to OAL 6-21-2016 and filed 7/27/2016 (Register 2016, No. 31).
11. Amendment of section and amendment of the "2016-17 Guide for Annual Audits for K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) filed 8-3-2016; operative 8/3/2016 pursuant to Government Code section 11343.4(b)(3) (Register 2016, No. 32).
12. Amendment of section, amendment of the "2016-17 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of Note filed 1-19-2017 as an emergency; operative 1-19-2017 (Register 2017, No. 3). A Certificate of Compliance must be transmitted to OAL by 7-18-2017 or emergency language will be repealed by operation of law on the following day.
13. Amendment of section, adoption of the "2017-18 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of Note filed 6-26-2017 as an emergency; operative 6-26-2017 (Register 2017, No. 26). A Certificate of Compliance must be transmitted to OAL by 12-26-2017 or emergency language will be repealed by operation of law on the following day.
14. Certificate of Compliance as to 1-19-2017 order transmitted to OAL 7-13-2017 and filed 8/17/2017 (Register 2017, No. 33).
15. Certificate of Compliance as to 6-26-2017 order transmitted to OAL 10-11-2017 and filed 11/27/2017 (Register 2017, No. 48).
16. Amendment of section and amendment of the "2017-18 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) filed 1-29-2018 as an emergency; operative 1-29-2018 (Register 2018, No. 5). A Certificate of Compliance must be transmitted to OAL by 7-30-2018 or emergency language will be repealed by operation of law on the following day.
17. Certificate of Compliance as to 1-29-2018 order, including amendment of Note and sections P and T of the "2017-18 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference), transmitted to OAL 4-25-2018 and filed 6-7-2018; amendments operative 6/7/2018 pursuant to Government Code section 11343.4(b)(3) (Register 2018, No. 23).
18. Amendment of the "2018-19 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of section filed 6-21-2018 as an emergency; operative 6/21/2018 (Register 2018, No. 25). A Certificate of Compliance must be transmitted to OAL by 12-18-2018 or emergency language will be repealed by operation of law on the following day.
19. Certificate of Compliance as to 6-21-2018 order, including amendment of Note, transmitted to OAL 10-19-2018 and filed 12-5-2018; amendments effective 12/5/2018 pursuant to Government Code section 11343.4(b)(3) (Register 2018, No. 49).
20. Amendment of the "2018-19 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of section and Note filed 2-21-2019 as an emergency; operative 2/21/2019 (Register 2019, No. 8). A Certificate of Compliance must be transmitted to OAL by 8-20-2019 or emergency language will be repealed by operation of law on the following day.
21. Amendment of the "2019-20 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of section filed 5-13-2019 as an emergency; operative 5/13/2019 (Register 2019, No. 20). A Certificate of Compliance must be transmitted to OAL by 11-12-2019 or emergency language will be repealed by operation of law on the following day.
22. Certificate of Compliance as to 2-21-2019 order transmitted to OAL 8-2-2019 and filed 9/16/2019 (Register 2019, No. 38).
23. Certificate of Compliance as to 5-13-2019 order transmitted to OAL 8-30-2019 and filed 10/14/2019 (Register 2019, No. 42).
24. Amendment of the "2019-20 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of section filed 3-12-2020 as an emergency; operative 3/12/2020 (Register 2020, No. 11). A Certificate of Compliance must be transmitted to OAL by 9-8-2020 or emergency language will be repealed by operation of law on the following day.
25. Amendment of the "2020-21 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of section filed 6-3-2020 as an emergency; operative 6/3/2020 (Register 2020, No. 23). A Certificate of Compliance must be transmitted to OAL by 11-30-2020 or emergency language will be repealed by operation of law on the following day.
26. Emergency filed 6-3-2020 extended 60 days (Executive Order N-40-20). A Certificate of Compliance must be transmitted to OAL by 1-29-2021 or emergency language will be repealed by operation of law on the following day.
27. Certificate of Compliance as to 3-3-2020 order transmitted to OAL 6-5-2020 and filed 7/16/2020 (Register 2020, No. 29).
28. Certificate of Compliance as to 6-3-2020 order transmitted to OAL 12-30-2020 and filed 1/13/2021 (Register 2021, No. 3).
29. Amendment of section and Note filed 3-12-2021 as an emergency; operative 3/12/2021 (Register 2021, No. 11). A Certificate of Compliance must be transmitted to OAL by 9-8-2021 or emergency language will be repealed by operation of law on the following day.
30. Amendment of section and Note filed 6-14-2021 as an emergency; operative 7/1/2021 pursuant to Government Code section 11346.1(d). Expiration date of emergency extended 60 calendar days pursuant to Executive Order N-40-20 and an additional 60 calendar days pursuant to Executive Order N-71-20 (Register 2021, No. 25). A Certificate of Compliance must be transmitted to OAL by 4-29-2022 or emergency language will be repealed by operation of law on the following day.
31. Amendment of section and Note filed 3-7-2022; operative 3-7-2022 (Register 2022, No. 10). A Certificate of Compliance must be transmitted to OAL by 9-6-2022 or emergency language will be repealed by operation of law on the following day.
32. Amendment of the "2022-23 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of section filed 6-27-2022 as an emergency; operative 6/27/2022 (Register 2022, No. 26). A Certificate of Compliance must be transmitted to OAL by 12-27-2022 or emergency language will be repealed by operation of law on the following day.
33. Reinstatement of section as it existed prior to 6-14-2021 emergency amendment by operation of Government Code section 11346.1(f) (Register 2022, No. 38).
34. Certificate of Compliance as to 3-7-2022 order transmitted to OAL 8-11-2022 and filed 9/22/2022 (Register 2022, No. 38).
35. Repeal of 6-27-2022 emergency amendment by operation of Government Code section 11346.1(f) (Register 2023, No. 11).
36. Amendment of the "2022-23 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of section filed 3-16-2023 as an emergency; operative 3/16/2023 (Register 2023, No. 11). A Certificate of Compliance must be transmitted to OAL by 9-12-2023 or emergency language will be repealed by operation of law on the following day.
37. Amendment of section and Note filed 7-3-2023 as an emergency; operative 7/3/2023 (Register 2023, No. 27). A Certificate of Compliance must be transmitted to OAL by 1-2-2024 or emergency language will be repealed by operation of law on the following day.
38. Certificate of Compliance as to 3-16-2023 order transmitted to OAL 9-7-2023 and filed 10/19/2023 (Register 2023, No. 42).
39. Editorial correction of HISTORY 37 (Register 2024, No. 10).
40. Reinstatement of section as it existed prior to 7-3-2023 emergency amendment by operation of Government Code section 11346.1(f) (Register 2024, No. 10).
41. Editorial correction of Histories 37 and 40 (Register 2024, No. 11).
42. Amendment of the "2023-24 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of section filed 3-15-2024 as an emergency; operative 3/15/2024 (Register 2024, No. 11). A Certificate of Compliance must be transmitted to OAL by 9-11-2024 or emergency language will be repealed by operation of law on the following day.
43. Amendment of "2025-25 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting" (incorporated by reference) and amendment of section and NOTE filed 6-24-2024 as an emergency; operative 6/24/2024 (Register 2024, No. 26). A Certificate of Compliance must be transmitted to OAL by 12-23-2024 or emergency language will be repealed by operation of law on the following day.
44. Expiration of 3-15-2024 emergency amendment on 9-12-2024 by operation of Government Code section 11346.1(f) (Register 2024, No. 41)
45. Amendment filed 10-23-2024; operative 10/23/2024 pursuant to Government Code section 11343.4(b)(3) (Register 2024, No. 43).