Skip to main content
Payment calendarCheck mailed July 29Direct deposit August 1

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 95605


Completed audit reports for 2024 
EmployerReport dateFindingsReport
Lynwood Unified School District6/26/20241[Download](
Enterprise Elementary School District6/20/20243[Download](
Downey Unified School District6/20/20241[Download](
Mountain Empire Unified School District6/20/20241[Download](
Gorman Learning Center6/18/20243[Download](
Grass Valley Elementary School District6/18/20240[Download](
Voices College-Bound Academy6/14/20242[Download](
Loomis Union Elementary School District6/14/20241[Download](
Panama-Buena Vista Union School District6/5/20241[Download](
Azusa Unified School District5/31/20244[Download](
School of Arts and Enterprise5/31/20241[Download](
Morgan Hill Unified School District5/28/20240[Download](
Escondido Union School District5/24/20242[Download](
Sequoia Union High School District5/24/20240[Download](
Burbank Unified School District5/22/20242[Download](
Colusa Unified School District5/22/20240[Download](
Newport-Mesa Unified School District5/22/20240[Download](
Upper Lake Unified School District5/13/20240[Download](
Robla School District5/9/20242[Download](
Alvord Unified School District5/9/20241[Download](
William S. Hart Union High School District4/30/20240[Download](
Konocti Unified School District4/16/20242[Download](
Lake Tahoe Unified School District4/16/20241[Download](
The Cottonwood School District4/12/20243[Download](
Fresno County Superintendent of Schools (Office of Education)4/10/20241[Download](
San Jacinto Unified School District4/8/20240[Download](
Fallbrook Union Elementary School District4/4/20242[Download](
Fowler Unified School District4/4/20241[Download](
San Joaquin Delta Community College District3/27/20240[Download](
Visalia Unified School District3/25/20242[Download](
Napa Valley Unified School Disitrct3/20/20240[Download](
Centinela Valley Union High School District3/14/20241[Download](
New Haven Unified School District3/8/20241[Download](
Del Mar Union School District3/8/20240[Download](
Oceanside Unified School District3/6/20242[Download](
Wilsona Elementary School District3/6/20242[Download](
Escondido Union High School District3/6/20241[Download](
Gilroy Unified School District3/4/20243[Download](
STREAM Charter School2/28/20242[Download](
San Carlos Charter Learning Center2/28/20242[Download](
Compass Charter Schools2/28/20242[Download](
Ventura County Community College District2/23/20242[Download](
Chino Valley Unified School District2/23/20242[Download](
West Contra Costa Unified School District2/16/20247[Download](
Monterey Peninsula Unified School District2/6/20242[Download](
Mojave Unified School District2/6/20241[Download](
Tracy Unified School District2/1/20242[Download](
Los Banos Unified School District2/1/20240[Download](
NOVA Academy Coachella1/30/20242[Download](
Palo Alto Unified School District1/30/20240[Download](
Capitol Collegiate Academy1/29/20248[Download](
Pacific Springs Charter School1/29/20242[Download](
Pajaro Valley Unified School District1/26/20241[Download](
Santa Clara County Office of Education1/26/20240[Download](
Feather River Charter School1/24/20243[Download](
Arise High School1/16/20241[Download](
Hanford Elementary School District1/16/20241[Download](
San Ramon Valley Unified School District1/16/20241[Download](
Southern Kern Unified School District1/12/20242[Download](
Sunnyvale School District1/12/20240[Download](
iLead Innovation Studios1/10/20243[Download](
San Gabriel Valley Regional Occupational Program1/10/20242[Download](
Valley Center-Pauma Unified School District1/10/20241[Download](
Sanger Unified School District1/4/20241[Download](
Corning Union Elementary School District1/4/20240[Download](
Completed audit reports for 2023 
EmployerReport dateFindingsReport
Salinas City Elementary School District11/29/20234[Download](
Lake View Charter School 11/29/20232[Download](
Val Verde Unified School District11/29/20230[Download](
Coachella Valley Unified School District 11/27/20232[Download](
John Swett Unified School District11/27/20232[Download](
Tulare Joint Union High School District11/27/20231[Download](
Sunol Glen Unified School District11/20/20234[Download](
Vacaville Unified School District11/20/20231[Download](
Mt. Diablo Unified School District 11/16/20234[Download](
Plumas Unified School District11/16/20232[Download](
Martinez Unified School District11/14/20232[Download](
Orchard School District11/14/20232[Download](
Vista Unified School District11/13/20231[Download](
Orcutt Union School District11/13/20230[Download](
Farmersville Unified School District11/6/20234[Download](
Shasta-Tehama-Trinity Joint Community College District11/6/20233[Download](
Lammersville Unified School District11/6/20233[Download](
Pajaro Valley Unified School District11/6/20230[Download](
Bullis Charter School10/30/20236[Download](
South Whittier School District10/30/20233[Download](
TEAM Charter Schools10/30/20232[Download](
Firebaugh- Las Deltas Unified School District10/23/20235[Download](
Knightsen Elementary School District10/23/20232[Download](
Kern Community College District10/23/20231[Download](
Elk Grove Unified School District10/23/20230[Download](
Allan Hancock Joint Community College District10/23/20230[Download](
Evergreen School District10/18/20232[Download](
Pomona Unified School District10/13/20234[Download](
Campbell Union School District10/6/20231[Download](
Rocklin Unified School District10/6/20230[Download](
Acalanes Union High School District9/29/20230[Download](
Gateway Community Charters9/29/20230[Download](
Monterey Peninsula Unified School District9/29/20230[Download](
Cabrillo Community College District9/28/20235[Download](
Liberty Union High School District9/28/20234[Download](
Natomas Unified School District9/28/20234[Download](
Lynwood Unified School District9/28/20232[Download](
Palo Verde Community College District9/28/20231[Download](
Oakland Unified School District9/15/20239[Download](
Century Community Charter School9/15/20233[Download](
Da Vinci Science Charter School9/15/20233[Download](
Sacramento City Unified School District9/15/20233[Download](
Sylvan Union Elementary School District9/15/20231[Download](
Poway Unified School District9/6/20234[Download](
Compass Charter Schools of Yolo9/6/20233[Download](
Gonzales Unified School District9/6/20233[Download](
Heartland Charter School9/6/20233[Download](
Dixon Unified School District9/6/20232[Download](
Fairfield-Suisun Unified School District9/1/20235[Download](
Bella Vista Elembentary School District9/1/20232[Download](
Hollister School District8/29/20233[Download](
Eastside Union School District8/29/20232[Download](
Santa Monica-Malibu Unified School District8/29/20232[Download](
KIPP Los Angeles College Preparatory8/29/20231[Download](
Lakeside Union Elementary School District8/29/20231[Download](
Richland School District8/29/20231[Download](
Hayward Unified School District8/25/20235[Download](
Helix Charter High School8/25/20233[Download](
Corning Union High School District8/25/20231[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](
San Diego Unified School District8/18/20234[Download](
Lamont Elementary School District8/18/20231[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](
San Lorenzo Unified School District7/28/20234[Download](
Los Rios Community College District7/28/20233[Download](
Extera Public School #27/25/20232[Download](
Soulsbyville Elementary School7/25/20232[Download](
Covina-Valley Unified School District7/25/20231[Download](
Lake Elsinore Unified School District7/21/20233[Download](
Mountain View Whisman School District7/21/20233[Download](
Wheatland Elementary School District7/21/20233[Download](
Romoland Elementary School District7/21/20231[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](
Rosemead School District7/11/20234[Download](
Durham Unified School District7/11/20231[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](
Westside Union School District5/12/20232[Download](
Weaver Union School District5/12/20230[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](
Ramona Unified School District4/18/20232[Download](
Lincoln Unified School District4/18/20230[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.