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Employer audits

The CalSTRS employer audits process is designed to promote accurate reporting of payroll information used to calculate benefits for our members. This important process is one way in which CalSTRS ensures correct benefits are paid and the fund is protected for our members.

When an employer is audited by CalSTRS, a sample of member accounts is reviewed to determine if the employer’s payroll reporting is in compliance with the Teachers’ Retirement Law. When the audit is complete, a draft audit report will be provided to both the employer and exclusive representatives who will have 60 days to review and respond to the draft audit report. This allows the employer and exclusive representatives to provide further information or documentation to CalSTRS to review prior to issuing the final audit report.

After the final report is issued, the employer will have 60 days to submit a list to CalSTRS of all impacted members who are affected by the findings. All impacted members will be contacted by CalSTRS with information regarding the finding and their appeal rights. CalSTRS then works with the employer to ensure the member data is reported correctly and then provides education on how to report accurately in the future.

To receive a notification when new audits are available, subscribe to email updates. Subscribers are responsible for updating their contact information for emailed resources.

Audits process flowchart

The List of Potential Employers for 2023 Audits includes the names of employers that were selected as part of our annual risk assessment for potential audits during the 2023 calendar year. This list may be updated as employers are added or removed from the list. Pursuant to Education Code section 22206.5. You can find recently completed final audit reports below.

Final audit reports completed prior to January 1, 2023 are available by public record request. Written requests for copies of final audit reports may be transmitted by email to or sent to the following mailing address:

Office of General Counsel
100 Waterfront Place, MS #3
West Sacramento, CA 95905


Completed audit reports for 2023 
EmployerReport dateFindingsReport
Eastside Union School District8/29/20232[Download](
Hollister School District8/29/20233[Download](
KIPP Los Angeles College Preparatory8/29/20231[Download](
Lakeside Union Elementary School District8/29/20231[Download](
Richland School District8/29/20231[Download](
Santa Monica-Malibu Unified School District8/29/20232[Download](
Corning Union High School District8/25/20231[Download](
Hayward Unified School District8/25/20235[Download](
Helix Charter High School8/25/20233[Download](
Wallis Annenberg High School8/25/20231[Download](
Kern County Superintendent of Schools8/22/20235[Download](
Lucerne Valley Unified School District8/22/20231[Download](
Merced City School District8/22/20231[Download](
Lamont Elementary School District8/18/20231[Download](
San Diego Unified School District8/18/20234[Download](
Solana Beach School District8/18/20230[Download](
New Opportunities Charter School8/15/20233[Download](
Sacramento County Office of Education8/4/20231[Download](
West Kern Community College District8/4/20231[Download](
Healdsburg Unified School District8/2/20232[Download](
Los Rios Community College District7/28/20233[Download](
San Lorenzo Unified School District7/28/20234[Download](
Covina-Valley Unified School District7/25/20231[Download](
Extera Public School #27/25/20232[Download](
Soulsbyville Elementary School7/25/20232[Download](
Lake Elsinore Unified School District7/21/20233[Download](
Mountain View Whisman School District7/21/20233[Download](
Romoland Elementary School District7/21/20231[Download](
Wheatland Elementary School District7/21/20233[Download](
California Montessori Project - San Juan7/18/20233[Download](
La Mesa Spring Valley School District7/18/20230[Download](
Ceres Unified School District7/14/20230[Download](
Durham Unified School District7/11/20231[Download](
Rosemead School District7/11/20234[Download](
Alhambra Unified School District7/5/20234[Download](
Amador County Office of Education7/5/20232[Download](
Oak Grove School District6/22/20232[Download](
Paso Robles Joint Unified School District6/22/20231[Download](
Kings Canyon Joint Unified School District6/8/20230[Download](
Eastern Sierra Unified School District6/6/20230[Download](
Mt. San Antonio College6/6/20230[Download](
Fullerton School District5/25/20231[Download](
Placer Union High School District5/25/20231[Download](
Corona-Norco Unified School District5/23/202311[Download](
Extera Public School5/23/20234[Download](
Thomas Edison Charter Academy5/19/20236[Download](
Solano County Community College District5/12/20232[Download](
Weaver Union School District5/12/20230[Download](
Westside Union School District5/12/20232[Download](
North Valley Military Institute4/27/20232[Download](
San Mateo Union High School District4/27/20232[Download](
California Montessori Project - Shingle Springs4/18/20233[Download](
Lincoln Unified School District4/18/20230[Download](
Ramona Unified School District4/18/20232[Download](
San Ysidro School District4/17/20232[Download](
Eureka Union School District4/14/20231[Download](
Hesperia Union School District4/14/20231[Download](
Mountain View Elementary4/14/20231[Download](
Newman-Crows Landing Unified School District4/14/20231[Download](
Scale Leadership Academy East4/11/20230[Download](
Alisal Union School District4/5/20231[Download](
Lodi USD2/8/20230[Download](
Salida USD2/1/20230[Download](
Audeo Charter School1/11/20230[Download](
The Charter School of San Diego1/11/20230[Download](


Audits and Risk Management Committee

The Audits and Risk Management Committee of the Teachers’ Retirement Board meets three times a year in March, July and November. The committee is responsible for overseeing the employer audits process.

The March ARM Committee Audit Services Final Progress Report agenda item contains a list of employers audited in the previous calendar year. In this report, you’ll find information regarding common audit findings, employers who had audit findings affecting a population of members beyond those that were sampled—known as “systemic findings”—and the total number of members affected by systemic findings.

The July ARM Committee Internal Audit Plan Mid-Year Progress Report agenda item contains a list of employers that have been audited through the mid-year point.

The November ARM Committee contains the Annual Risk Assessment and Audit Plan for the upcoming calendar year, and the Audit Services Audit Plan Progress Report.