The Office of Public School Construction (OPSC) and the Education Audit Appeals Panel (EAAP) are conducting free workshops to provide information to Certified Public Accountant (CPA) audit firms and Local Educational Agencies regarding the new performance audit process which began on July 1, 2018 for School Facility Program (SFP) projects funded on or after April 1, 2017, as required by Education Code Section 41024.

Audit training will be provided related to audit procedures to perform and audit reports to prepare with Generally Accepted Government Auditing Standards (GAGAS), also known as Yellow Book, performance audit standards and the audit instructions contained in the “2018-19 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting – Appendix B” contained on the California Education Audit Appeals Panel website ( CPAs who attend the training will receive 4 hours of continuing professional education (CPE).

Topics include:

  • Introduction/Outline of the new performance audit process
  • Using OPSC’s website as a tool in completing performance audits
  • Examples of necessary performance audit procedures for a standard SFP close-out audit
  • Training and discussion related to additional performance audit procedures needed for non-standard audits/programs, including Savings, Reduction to Costs Incurred, Financial Hardship, Career Technical Education, Charter School Facilities, and the Unfunded List.

The workshop will include a presentation session and a question & answer session. 

If you would like to register for these free workshops, please use the links below or visit OPSC’s website. Seating is limited.


Monday, January 7, 2019 – 10:00 a.m. – 3:00 p.m. – Los Angeles County

  • Los Angeles County Office of Education
  • 12830 Columbia Way, Downey, CA 90242
  • 120 seats available - Register Now


Wednesday, January 16, 2019 – 10:00 a.m. – 3:00 p.m. – Sacramento County

  • Department of General Service Headquarters – Auditorium (Webcast)
  • 707 Third Street, West Sacramento, CA 95605
  • State Controller’s Office (SCO) will also be presenting
  • 150 seats available - Register Now


Tuesday, January 29, 2019 – 10:00 a.m. – 3:00 p.m. - San Diego County

  • San Diego County Office of Education – East County Regional Education Center – SELPA Conference Room
  • 924 East Main Street, El Cajon, CA 92021
  • 60 seats available - Register Now