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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.

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
Audeo Charter School1/11/20230[Download](
Lodi USD2/8/20230[Download](
Salida USD2/1/20230[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.