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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.

From procurement to an executed independent audit contract: the SDLA ITO workflow

A lawful contract with an independent, qualified auditor sets the calendar for the entire audit. This SDLA ITO (Input, Transformation, Output) graphic shows how the solicitation, firm qualifications and independence evidence, and the audit guides become the approved contract and scope, the procurement action, and the audit calendar.

SDLA ITO: eleven steps from the solicitation, firm qualifications and independence evidence, and the audit guides, through evaluation, scope definition, board approval, and kickoff, to the approved contract and scope, the procurement action, and the audit calendar.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers evaluation, scope definition, board approval, and kickoff; Output covers the approved contract and scope, the procurement action, and the audit calendar. Execute by May 1, 2027 and notify the county as required.

Open the full-size workflow graphic

Operational workflow

  1. Start procurement early using current local and statutory requirements.
  2. Verify firm/engagement-partner eligibility, independence, capacity, and conflicts.
  3. Define scope from the base/supplemental guides, federal requirements, prior findings, and local risks.
  4. Approve and execute by May 1; notify the county as required.
  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.