The Audit Challenge—Updates and New Considerations

The 2025-26 fiscal year introduced a new methodology for local educational agencies (LEAs) to increase revenues known as the Attendance Recovery Program (Program). This Program operates similarly to the Expanded Learning Opportunities Program (ELO-P), but there are key distinctions that result in a higher level of service for students. Additionally, a report on audit findings from 2023-24 identified that ELO-P and independent study continue to be high audit-finding areas due to the dense compliance requirements. The Audit Challenge—Updates and New Considerations webinar will provide up-to-date information on audit regulations relative to these topics, and other federal and state compliance areas, as well as tips and tricks for managing and coordinating the audit process. A finding of noncompliance can result in an LEA losing a significant amount of revenue and an increase in workload to achieve compliance. Knowledge and preparation could be the keys to resolving issues early.

Every year, the Audit Regulations (Regulations) are updated to add new programs based on newly enacted legislation or audit findings identified through the submission of audit reports to the California State Controller’s Office. This webinar will provide business administrators and district office staff with information and best practices to better understand the audit process and stay informed about the latest changes to audit requirements.

We will include up-to-date information on all of the changes for the current 2025-26 Regulations and the proposed changes for the 2026-27 Regulations.

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