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SDLA Compliance Resource

File the 2025–26 Annual Audit Report

An implementation guide for completing the independent audit of the 2025–26 year and filing the audit report with the county office, CDE, and the State Controller by January 31, 2027.

  • Fiscal & Budget
  • Governance & Board Approval
Date(s)January 31, 2027 (district, charter, and JPA audit reports for 2025–26)
Applies toSchool districts, county offices, joint powers agencies, and charter schools (charters also send to the chartering authority under EC 47605(m))

In Plain Language: Every LEA must have an independent auditor examine its prior-year finances and compliance with state and federal requirements using the state Audit Guide. The completed audit report for 2025–26 must be filed with the county office, CDE, and the State Controller by January 31, 2027. Charter schools also send it to their chartering authority.

Why this matters

A late audit is itself reportable and delays the county's audit-status certification, the board's public review, and corrective action. Audit findings also drive apportionment adjustments, such as attendance and instructional-time penalties.

Joint ownership

District: chief business official coordinates fieldwork and management responses. Auditor: issues the report. County office: receives the report and certifies audit status to the state by June 15.

From audit fieldwork to a filed audit report: the SDLA ITO workflow

This workflow moves the audit from fieldwork to an on-time filing with every required recipient. This SDLA ITO (Input, Transformation, Output) graphic shows how the inputs become the outputs in 9 steps.

SDLA ITO: 9 steps. Input: unaudited actuals and ledger; auditor requests; current Audit Guide. Transformation: support fieldwork; respond to findings; review the draft report. Output: issued audit report; filed with all recipients; board review scheduled.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers support fieldwork; respond to findings; review the draft report; Output delivers issued audit report; filed with all recipients; board review scheduled. File by January 31, 2027.

Open the full-size workflow graphic

Implementation workflow

  1. Spring–summerInterim fieldwork.Support internal-control and compliance testing.
  2. FallYear-end fieldwork.Provide year-end schedules and attendance support.
  3. Before issuanceManagement responses.Finalize responses and corrective action plans.
  4. By January 31File.Send the report to the county office, CDE, State Controller, and authorizer if a charter.
  5. Within 45 days of issuancePublic review.Schedule the board's public review of the audit.

Audit filing checklist

  • Auditor contracted by the statutory deadline for the year.
  • Management responses included for every finding.
  • Report filed with all required recipients by January 31.
  • Filing confirmations retained.
  • Board public review scheduled.

Official guidance and help

Source review completed October 25, 2026. Verify the current Audit Guide and your county office's submission method before filing.