Audit Report or Review Report?

​​An audit report is required if the government:

• Is a county, school district, charter school, or education service district
• Or, s​pent more than $500,000
  

​​​​A review report may be filed if the government meets ALL of the following:

• ​Did not spend more than $500,000
• Maintained fidelity bond coverage equal to 10% of revenue, and at least $10,000​
  
• Is filing on time (within 180 days of the fiscal year end)