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SDLA Compliance Resource

Review the Annual Audit at a Public Board Meeting

An implementation guide for presenting the annual audit, its findings, and corrective actions at a public meeting within 45 days after the audit is issued.

  • Governance & Board Approval
  • Fiscal & Budget
Date(s)Within 45 days after the audit is issued (for a report issued January 31, 2027, by March 17, 2027)
Applies toSchool districts, county offices, and charter schools

In Plain Language: Once the auditor issues the annual audit, the governing board must review it at a public meeting within 45 days. The review must cover any exceptions, the auditor's recommendations, and the district's response and corrective actions.

Why this matters

The public review is the board's oversight moment and is itself an audit test. Skipping it or presenting it without the findings undermines the board's fiduciary role.

Joint ownership

District: chief business official presents; the superintendent agendizes. Auditor: often presents the results. Board: reviews in public.

From an issued audit to a documented public review: the SDLA ITO workflow

This workflow brings the audit and its findings before the board in public on time. This SDLA ITO (Input, Transformation, Output) graphic shows how the inputs become the outputs in 9 steps.

SDLA ITO: 9 steps. Input: issued audit report; management responses; board calendar. Transformation: prepare the agenda item; invite the auditor; present in public. Output: minutes of the review; posted audit; board-approved actions.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers prepare the agenda item; invite the auditor; present in public; Output delivers minutes of the review; posted audit; board-approved actions. Within 45 days after the audit is issued.

Open the full-size workflow graphic

Implementation workflow

  1. Audit issuedStart the clock.Record the issue date and calculate day 45.
  2. Within two weeksPrepare.Draft the agenda item and confirm the auditor's attendance.
  3. Within 45 daysPublic review.Board reviews the audit and corrective actions.
  4. After the meetingDocument.Retain minutes and post the audit.

Public audit review checklist

  • Issue date recorded and day 45 calendared.
  • Agenda item covers exceptions, recommendations, and corrective actions.
  • Review held at a public meeting.
  • Minutes retained for the auditor and county.

Official guidance and help

Source review completed October 25, 2026. Verify the audit issue date with your auditor and calendar the review accordingly.