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SDLA Compliance Resource

Integrate the 2026–27 Supplemental Audit Guide

A change-control review that updates the audit-preparation matrix for legislation and program requirements issued after the base guide.

  • Annual Audit
  • Supplemental Guide
  • Change Control
Date(s)March 1, 2027
Applies toLEAs and independent auditors preparing the 2026–27 annual audit

In Plain Language: Obtain the adopted supplement, compare it with the July guide, identify added or revised procedures, notify affected owners, and update evidence and testing plans.

Why this matters

A strong July preflight can become incomplete when the March supplement changes scope. Treat the supplement as a controlled amendment, not optional reading.

Primary ownership

Primary owner: chief business official/audit liaison with independent auditor. Partners: every program, data, and fiscal owner affected by changed procedures.

From the supplemental guide to updated audit evidence: the SDLA ITO workflow

Audit readiness depends on knowing exactly what the supplement added or changed. This SDLA ITO (Input, Transformation, Output) graphic shows how the official supplement, the base guide, and the current audit-preparation matrix become the delta record, the applicability decisions, and the readiness-test results.

SDLA ITO: eleven steps from the official supplement, the base guide, and the current audit-preparation matrix, through a section-by-section delta, auditor agreement, control updates, and testing, to the delta record, the applicability decisions, and the readiness-test results.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers a section-by-section delta, auditor agreement, control updates, and testing; Output covers the delta record, the applicability decisions, and the readiness-test results. Integrate the supplement issued March 1, 2027.

Open the full-size workflow graphic

Operational workflow

  1. Archive the official supplement and confirm version/date.
  2. Create a section-by-section delta against the base guide.
  3. Meet with the auditor to resolve applicability and evidence questions.
  4. Update owner assignments, samples, records requests, controls, and timelines.
  5. Test newly required evidence and retain the approved change log.

Implementation pathway

Supplement/version
Delta review
Auditor agreement
Update controls/evidence
Test

Evidence to retain

  • Official supplement
  • Guide-to-supplement delta
  • Applicability decisions
  • Updated evidence matrix
  • Readiness-test results

Official guidance and help

Source review completed August 30, 2026. Verify current federal and California requirements, live reporting instructions, grant or audit year, local policy, source records, and final submitted state before acting.