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SDLA Compliance Resource

Contract With a Qualified Independent Auditor

A procurement, independence, scope, timeline, and evidence-access control that ensures the annual audit can be filed on time.

  • Annual Audit
  • Independent Auditor
  • Procurement
Date(s)May 1, 2027
Applies toLEAs required to obtain an annual independent financial and compliance audit

In Plain Language: Execute a lawful contract with an eligible independent auditor by May 1, confirm independence and current qualifications, and align scope and timing to the current guide, supplement, and filing deadline.

Why this matters

Late contracting compresses fieldwork and evidence resolution. If an LEA has not secured an auditor by the deadline, the county office must act in sufficient time to ensure filing compliance.

Primary ownership

Primary owner: chief business official/procurement lead with governing authority. Partners: county office, legal/procurement, board clerk, auditor, program owners, and records.

Operational workflow

  1. 1. Start procurement early using current local and statutory requirements.
  2. 2. Verify firm/engagement-partner eligibility, independence, capacity, and conflicts.
  3. 3. Define scope from the base/supplemental guides, federal requirements, prior findings, and local risks.
  4. 4. Approve and execute by May 1; notify the county as required.
  5. 5. Hold kickoff and establish records, fieldwork, draft, board review, filing, and correction milestones.

Implementation pathway

Procure
Qualify/independence
Define scope
Execute by May 1
Kickoff/calendar

Evidence to retain

  • Solicitation/evaluation
  • Qualification/independence evidence
  • Approved contract/scope
  • Board/procurement action
  • Audit calendar and records protocol

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.