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SDLA Compliance Resource

Correct Audit Findings and Submit the Corrective Action Plan

An implementation guide for resolving audit exceptions, submitting corrections or a corrective action plan to the county office by April 15, and supporting the county's June 15 audit-status certification.

  • Fiscal & Budget
  • Governance & Board Approval
Date(s)April 15, 2027 (correction or corrective action plan to the county office, when requested); June 15, 2027 (county certifies audit status to the state)
Applies toSchool districts, joint powers agencies, and county-authorized charter schools with audit exceptions

In Plain Language: After the audit, the county office reviews each finding. When the county asks, the LEA must provide by April 15 either proof that the exception was corrected or a plan for correcting it. The county then certifies to the state by June 15 that audits were reviewed and exceptions addressed. Many county offices also ask the board to certify the findings and corrective actions.

Why this matters

Unresolved findings repeat in the next audit, can carry apportionment penalties, and are reported to the State Controller. Repeat findings also weigh on the county's view of the district's internal controls.

Joint ownership

District: chief business official and the owners of each finding (attendance, payroll, categorical programs). Board: approves corrective actions where the county requires it. County office: reviews and certifies to the state.

From audit exceptions to a certified correction: the SDLA ITO workflow

This workflow turns each audit exception into a documented correction the county can certify. This SDLA ITO (Input, Transformation, Output) graphic shows how the inputs become the outputs in 9 steps.

SDLA ITO: 9 steps. Input: audit findings; county request; prior-year status. Transformation: assign owners; implement corrections; board approval. Output: corrective action submission; evidence file; tracker for next audit.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers assign owners; implement corrections; board approval; Output delivers corrective action submission; evidence file; tracker for next audit. Submit by April 15, 2027; the county certifies by June 15.

Open the full-size workflow graphic

Implementation workflow

  1. After the audit is filedLog findings.Assign an owner and target date for each exception.
  2. February–MarchCorrect.Implement fixes and gather evidence.
  3. As requiredBoard action.Board approves the corrective actions and certification if requested.
  4. By April 15Submit.Send corrections or plans to the county office.
  5. By June 15County certification.Respond to county follow-up before it certifies to the state.

Corrective action checklist

  • Every finding has an owner and date.
  • Evidence retained for each correction.
  • Repeat findings escalated to leadership.
  • Submission sent by April 15 when requested.
  • Status shared with the auditor for the next audit.

Official guidance and help

Source review completed October 25, 2026. Verify your county office's request letter and forms, which may set earlier internal dates.