Local Educational Agency Audits
Christy White, Inc. is a recognized leader in Local Educational Agency (LEA) audits in California, specializing exclusively in audits for school districts, charter schools, and other educational organizations. The firm performs hundreds of LEA audits annually and is known for its expertise in compliance, financial transparency, internal controls, and guidance on evolving state and federal education regulations.

LEA audits are at our core! We are members of the annual state “K-12 Audit Guide” development committee and the AICPA Center for Single Audit Quality. We work side-by-side with business managers throughout the state in the implementation and compliance with new laws and regulations. We help you with complex accounting areas, resolution of compliance issues, provide training on new GASB standards, and “at no extra cost” lend a hand with GASB 34 entries and drafting financial statements. Our firm partners and teams are committed audit professionals engaged in providing the best client service care, informative and useful audit communications, and timely delivery of your reports.
Our selection of LEA audit services
Financial statement audits
Compliance and Single audits
Charter Schools, and nonprofit audits
Performance audits, including Proposition 39 bond audits
State School Facilities Grant audits, including Proposition 51 audits
Internal control evaluations and internal audit services
SAS 70 service organization auditor reports
Fraud and forensic engagements
Agreed-upon Procedures engagement on specialized, customizable issues
More than an Audit!
Hiring Christy White, Inc. to conduct your audit results in more than an audit opinion, it results in a business relationship. The Audit Partner and staff are trained specialists in your industry; they freely share best practices on accounting topics, how to improve internal controls and maintain compliance. Our pricing is value-based and competitive, and we don’t charge for “extras.” You can expect we will be there to lend support in your implementation of new accounting standards, help you on any issues noted in the audit, and always deliver the audit timely!
WHY CHOOSE US?
We are the leading school business specialists!
Why LEA Audits Require Specialists:
LEA audits involve complex:
State compliance requirements
Federal program oversight
Funding and reporting structures
Evolving regulatory guidance
Generalist firms often lack the depth required to navigate these complexities effectively.
Our Approach:
Risk-Based Planning
We focus on high-risk areas first, ensuring efficient and effective audit coverage.Standardized Methodology
Our proven audit workflows ensure consistency across engagements.Deep Regulatory Expertise
Our team actively contributes to California audit standards and guidance.Clear Communication
We work closely with management and governing boards to ensure transparency.
What Clients Gain
Predictable audit timelines
Fewer findings
No surprises during reporting
Confidence in compliance
Proven at Scale
300+ audits annually
Extensive experience across districts, charters, and COEs
Trusted by organizations across California