Audit Report, Agreed-upon Procedures (AUP) Report & Financial Statements, or Plan of Action

An audit report is required if the government:

• Is a county, school district, charter school, or education service district,
  
• Or, the fiscal year ended is 12/31/23 and before and spent more than $500,000,
• Or, the fiscal year ended is 1/1/24 and after and spent more than $1,000,000.

An AUP report and financial statements may be filed if the government meets ALL of the following:

• Fiscal year ended is 1/1/24 and after,
• Did not spend more than $1,000,000,
• Maintained fidelity bond coverage equal to 10% of revenue, and at least $25,000,
• Is filing on time (within 180 days of the fiscal year end).