Please see the 2024-2025 ASES and ELO-P Audit Guide. Familiarize yourself and your team with the ASES and ELO-P audit procedures included in the 2023 – 24 Audit Guide. If you have any questions, please reach out to your regional CDE representatives. You can find their contact information here: https://www.cde.ca.gov/ls/ex/sosexplearncontacts.asp.

Please note, to avoid an audit finding and its associated fiscal penalty, LEAs must document a resolution by the LEA’s governing board and provide documentation substantiating the need for such closure and show it to the auditors during the audit for meeting the school day and non-school day offering requirements.