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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. If a sampled member’s account is affected due to an employer’s adjustment because of an audit finding, a copy of the draft audit report’s related finding is provided to the affected sampled members. This allows the potentially affected members to provide further information or documentation to CalSTRS to review prior to issuing the final audit report. Sampled members included in the audit have appeal rights, as well. 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.

Audits process flow chart


Audits in progress or recently completed 

 If you have questions or concerns, please contact

EmployerReport dateFindings
Acalanes Union HSDTBD
Adelanto Elementary SD8/4/20222
Albany City USD9/1/20224
Alhambra USDTBD
Alisal Union SDTBD
Alliance College Ready MiddleTBD
Aspire Ollin University Prepare10/21/20212
Aspire Pacifica College Prep10/21/20212
Atwater Elementary SD6/2/20221
Audeo Charger SchoolTBD
Bass Lake Joint UE4/28/20220
Bear Valley USDTBD
Beardsley ESD7/21/20221
Benicia USD5/12/20220
Berryessa Union ESD3/10/20221
Big Picture High4/21/20223
Black Oak Mine USD2/3/20222
Blue Ridge Academy9/16/20215
Buena Park ESD9/28/20222
Bullis CharterTBD
Butte CCD9/21/20221
CA Montessori Project, ShingleTBD
CA Montessori Project-San JuanTBD
Cabrillo CCDTBD
Cabrillo Coast Academy9/9/20215
Cabrillo Unified SDTBD
Cajon Valley Union ESD6/30/20222
Californai Montesori Project - Elk Grove1/13/20223
California Pacific Charter School9/9/20213
Cambrian SDTBD
Camptonville Academy Charter6/30/20222
Capistrano USDTBD
Charter of San DiegoTBD
Chowchilla Union HSD4/7/20222
City Arts and Tech HighTBD
City College of San FranciscoTBD
Clarksville Charter6/16/20227
Clovis Unified SD10/12/20222
Columbia Union10/21/20212
Compass CharterTBD
Copper Mountain CCD5/26/20223
Cornerstone Academy Preparatory8/11/20222
Coronado Unified School District9/16/20211
Corona-Norca USDTBD
Covina-Valley USDTBD
Crown Preparatory Academy1/6/20224
Culter-Orosi JUSD10/14/20211
Curtis Creek Elementary3/24/20226
Delano Union Elementary9/16/20211
Delhi ESD8/18/20221
Dublin USD5/12/20225
Eastside Union ESDTBD
Edison CharterTBD
El Rancho USD3/17/20225
Empire Union Elem SD4/21/20220
Empowering Possibilities Inter CS3/3/20221
Environmental Charter High5/12/20221
Escondido Charter1/6/20224
Esparto USD6/16/20224
Eureka UnionTBD
Excelsior Education Center Chart1/27/20223
Extera Public SchoolTBD
Extra Public School #2TBD
Fairfield-Suisun USDTBD
Fall River Joint USD9/15/20221
Feather River CharterTBD
Ferndale USDTBD
Firebaugh-Las Deltas JUSDTBD
Five Keys Charter3/24/20224
Fontana USD10/14/20213
Fresno COE3/3/20220
Fruitvale ESDTBD
Fullerton ESDTBD
Glendale CCD12/9/20211
Glendale Unified School District3/17/20223
Gold Trail Union Elementary3/24/20221
Granite Mountain Charter5/12/20224
Hacienda La Puente USDTBD
Hanford ESDTBD
Hayward Unified SDTBD
Healdburg USDTBD
Heatland Charter SchoolTBD
Helix High CharterTBD
Herber Elementary SD3/3/20220
Heritage Peak Charter3/17/20224
Hesperia USDTBD
Hillsborough City ESD9/1/20220
Hope Elementary SD7/28/20221
Ilead Innovations StudiosTBD
Imperial USD3/3/20221
Ingenium Charter5/19/20222
Ivy Academia7/28/20222
JCS Pine Hills1/27/20220
Kairos Public School Vacaville Academy6/23/20222
Keppel Union SD8/4/20221
Kerman USD8/18/20220
Kingsburg Joint Union Ele7/14/20221
Kipp Los Angeles College PrepTBD
Lafayette Elementary4/14/20226
Lake Elsinore USDTBD
Lake View Charter SchoolTBD
Lakeside Union ESDTBD
Lawndale Elementary SD7/21/20220
Lazear Academy9/16/20213
Learning Without Limits8/25/20224
LeMoore Union Elementary4/21/20220
Lemoore Union High9/1/20221
Liberty Union HSDTBD
Lincoln USDTBD
Literacy First Charter8/18/20222
Lodi Unified SDTBD
Lone Pine USD4/14/20220
Los Altos ESDTBD
Los Angeles Academy of Arts5/26/20225
Manteca USD7/21/2022TBD
Martinez USDTBD
Marysville Joint Unified School Dist12/9/20213
Meadows Union ESDTBD
Merced City ESDTBD
Modesto City SD8/4/20221
Monarch River Academy1/27/20224
Monterey Peninsula CCDTBD
Moraga ElementaryTBD
Moreland Elementary9/23/20213
Moreno Valley USD9/30/20211
Mountain View EleTBD
Mountain View WhismanTBD
Natomas Charter10/14/20211
New Opportunities CharterTBD
Newman-Crows Landing USDTBD
North Orange County Community College9/1/20221
North Valley Military InstitutTBD
Norton Space & Aeronautics Academy2/3/20222
Oak Grove ESDTBD
Oakdale Joint USD7/14/20221
Oakland School for the Arts6/16/20224
Oakland USDTBD
Old Adobe Uion ElementaryTBD
Ontario-Montclair ESD10/19/20221
Orchard Elementary SDTBD
Oro Grande ESD9/15/20221
Pacific Grove USD10/7/20213
Pacific View Charter12/2/20212
Palo Verde CCDTBD
Pasadena Unified School District7/21/20223
Paso Robles JUSDTBD
Patterson Joint USDTBD
Peralta Community CD2/11/20227
Pierce Joint USDTBD
Placer Union HighTBD
Pleasant Valley USD1/13/20221
PUC CALS Middle School9/16/20214
Ramona City USDTBD
Redlands USD10/14/20211
Reef-Sunset Unified SD9/15/20222
Rio Valley Charter12/9/20212
River Springs Charter11/4/20211
Riverside County Office3/3/20222
Romoland ElementaryTBD
Rosedale Union ESD9/28/20220
Rosemead ESDTBD
Round Valley Unified SD10/21/20211
Sacramento COETBD
Salida Union ESDTBD
Salinas City ESDTBD
San Bernardino CCD2/11/20222
San Bernardino City USDTBD
San Carlos Charter Learning CenterTBD
San Lorenzo USDTBD
San Lorenzo Valley USDTBD
San Luis Obispo County Community9/9/20213
San Mateo Union HighTBD
San Mateo-Foster City ESDTBD
San Pasqual Valley USD7/28/20221
San Ysidro ESDTBD
Santa Barbara CCD12/16/20210
Santa Barbara COE1/6/20221
Santa Clara USD7/21/20221
Santa Cruz County Office of EducationTBD
Santa Maria Joint UHSD9/21/20221
Santa Monica-Malibu USDTBD
Santa Paula USD3/17/20221
Saugus Unin EleTBD
Scale Leadership Academy EastTBD
Seeley Union Elementary11/4/20210
Shasta County Office of Education10/26/20223
Shasta Union High12/9/20211
Shasta-Tehema-Trinity Joint CoTBD
Siatech Academy South4/14/20226
Sierra-Plumas Joint USD6/23/20222
Solano County CCDTBD
Sonoma Valley USD9/9/20211
Sonora Elementary1/6/20227
Soulsbyville ElementaryTBD
South Monterey JUHSD10/12/20222
South Orange County CCD1/6/20222
Stockton Unified School District1/6/20220
Sulphur Springs UESD4/28/20224
Summerville Elementary3/17/20222
Sutter COE9/21/20221
Sylvan Union ESDTBD
Taft Union High SD3/17/20220
Team CharterTBD
The Cottonwood SchoolTBD
Tulare COE3/10/20223
Twain Harte-Long Barn UE3/3/20222
University Perparatory Value6/30/20222
Victor Valley CCD9/21/20220
Victor Valley UHSD7/14/20222
Wallis Annenberg HighTBD
West Contra Costa USDTBD
West Covina USD2/3/20222
Westside Unon ElementaryTBD
Wheatland Elementary SDTBD
Wonderful College Prep Academy7/14/20221
Woodlake USDTBD
Woodland Joint USD1/13/20222
Yav Pem Suab Academy - Sacramento2/3/20223
Yosemite Unified SD7/21/20221
Yu Ming Charter12/2/20212
Yuba City USD9/21/20220

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 Internal Audit Plan 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 Internal Audit Plan Progress Report.