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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 
EmployerReport DateFindings
Acalanes Union HSDTBD
Adelanto Elementary SDTBD
Albany City USDTBD
Alhambra USDTBD
Alisal Union SDTBD
Allan Hancock Joint Community3/18/20212
Alliance College Ready MiddleTBD
Amador COETBD
Antelope Valley USD7/1/20212
Antioch USD8/12/20215
Arts in Action Community Charter7/22/20213
Arvin Union Elementary7/15/20212
Aspire Ollin University Prepare10/21/20212
Aspire Pacifica College Prep10/21/20212
Atwater Elementary SDTBD
Audeo Charger SchoolTBD
Bass Lake Joint UE4/28/20220
Bear Valley USDTBD
Beardsley EleTBD
Belleview Elementary7/8/20214
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
Brawley Elementary3/11/20214
Brentwood Union Elementary4/29/20211
Brisbane Elementary4/8/20212
Buellton Union Elementary6/17/20211
Buena Park ESDTBD
Bullis CharterTBD
Butte CCDTBD
CA Montessori Project, ShingleTBD
Cabrillo CCDTBD
Cabrillo Coast Academy9/9/20215
Cabrillo Unified SDTBD
Cajon Valley Union ESDTBD
Calaveras USD4/1/20218
Calexico USD5/20/20210
Californai Montesori Project - Elk Grove1/13/20223
California Pacific Charter School9/9/20213
Cambrian SDTBD
Campbell Union High4/8/20211
Camptonville Academy CharterTBD
Capistrano USDTBD
Castro Valley USD4/15/20213
Central USD5/13/20215
Champs-Charter HS of Arts6/17/20212
Charter of San DiegoTBD
Chawanakee USD8/19/20212
Chico USD7/22/20213
Chowchilla Union HSD4/7/20222
City Arts and Tech HighTBD
City College of San FranciscoTBD
Clarksville CharterTBD
Clovis Unified SDTBD
Coalinga-Huron Joint USD4/15/20213
Coast CCDTBD
Columbia Union10/21/20212
Colusa COE4/1/20214
Copper Mountain CCDTBD
Cornerstone Academy PreparatoryTBD
Coronado Unified School District9/16/20211
Corona-Norca USDTBD
Crown Preparatory Academy1/6/20224
Culter-Orosi JUSD10/14/20211
Curtis Creek Elementary3/24/20226
Delano Joint Union High5/20/20210
Delano Union Elementary9/16/20211
Delhi ESDTBD
Dos Palos-Oro Loma Joing USD7/29/20212
Duarte USD8/19/20211
Dublin USD5/12/20225
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 USD10/19/2021TBD
Eureka UnionTBD
Excellent Performance Innov5/13/20212
Excelsior Education Center Chart1/27/20223
Extera Public SchoolTBD
Extra Public School #2TBD
Fairfield-Suisun USDTBD
Fall River Joint USDTBD
Feather River CCD8/12/20213
Ferndale USDTBD
Five Keys Charter3/24/20224
Fontana USD10/14/20213
Fremont Union HSD7/8/20214
Fresno COE3/3/20220
Fresno Unified School District7/15/20211
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
Hayward Unified SDTBD
Heatland Charter SchoolTBD
Herber Elementary SD3/3/20220
Heritage Peak Charter3/17/20224
Hillsborough City ESDTBD
Hope Elementary SDTBD
Imperial USD3/3/20221
Ingenium CharterTBD
Ivy Academia10/19/2021TBD
JCS Pine Hills1/27/20220
Kairos Public School Vacaville Academy10/19/2021TBD
Keppel Union SDTBD
Kerman USDTBD
Kern CCDTBD
Kern COETBD
Kingsburg Joint Union EleTBD
Lafayette Elementary4/14/20226
Las Lomitas Elementary3/11/20210
LAUSDTBD
Lawndale Elementary SDTBD
Lazear Academy9/16/20213
Learning Without Limits10/19/2021TBD
LeMoore Union Elementary4/21/20220
Lemoore Union HighTBD
Liberty Union HSDTBD
Lincoln USDTBD
Literacy First CharterTBD
Livermore Valley Joint USD5/20/20214
Lodi Unified SDTBD
Lone Pine USD4/14/20220
Los Altos ESDTBD
Los Angeles Academy of ArtsTBD
Los Nietos4/1/20212
Los Rios CCDTBD
Manteca USDTBD
Marysville Joint Unified School Dist12/9/20213
Meadows Union ESDTBD
Mendota USD6/10/20212
Merced COETBD
Mission Vista Acdemy4/29/20210
Modesto City SDTBD
Monarch River Academy1/27/20224
Monrovia USD8/19/20211
Moraga ElementaryTBD
Moreland Elementary9/23/20213
Moreno Valley USD9/30/20211
Mountain View EleTBD
Natomas Charter10/14/20211
New Opportunities CharterTBD
North Monterey County USD4/15/20211
North Orange County Community CollegeTBD
North Valley Military InstitutTBD
Norton Space & Aeronautics Academy2/3/20222
Oak Grove ESDTBD
Oakdale Joint USDTBD
Oakland School for the ArtsTBD
Oakland USDTBD
Old Adobe Uion ElementaryTBD
Ontario-Montclair ESDTBD
Orchard Elementary SDTBD
Oro Grande ESDTBD
Pacific Coast Academy (Inspire)7/22/20214
Pacific Grove USD10/7/20213
Pacific View Charter12/2/20212
Pasadena Unified School DistrictTBD
Patterson Joint USDTBD
Peralta Community CD2/11/20227
Pierce Joint USDTBD
Pittsburg USD4/15/20212
Placer Union HighTBD
Pleasant Valley USD1/13/20221
Plesant Valley USDTBD
Pollock Pines Elementary6/10/20213
Port of Lost Angeles High4/22/20214
PUC CALS Middle School9/16/20214
Redlands USD10/14/20211
Reef-Sunset Unified SD10/20/2021TBD
Rio Valley Charter12/9/20212
River Springs Charter11/4/20211
Riverbank USD7/15/20213
Riverside County Office3/3/20222
Rosemead ESDTBD
Round Valley Unified SD10/21/20211
San Bernardino CCD2/11/20222
San Bernardino City USDTBD
San Diego Virtual School3/25/20213
San Gabriel USD7/22/20211
San Lorenzo USDTBD
San Lorenzo Valley USDTBD
San Luis Obispo County Community9/9/20213
San Mateo-Foster City ESDTBD
San Pasqual Valley USDTBD
Santa Barbara CCD12/16/20210
Santa Barbara COE1/6/20221
Santa Clara USDTBD
Santa Cruz County Office of EducationTBD
Santa Maria Joint UHSDTBD
Santa Monica-Malibu USDTBD
Santa Paula USD3/17/20221
Saugus Unin EleTBD
Seeley Union Elementary11/4/20210
Selma Unified SD4/15/20211
Shasta County Office of EducationTBD
Shasta Union High12/9/20211
Shasta-Tehema-Trinity Joint CoTBD
Siatech Academy South4/14/20226
Sierra-Plumas Joint USDTBD
Sonoma Valley USD9/9/20211
Sonora Elementary1/6/20227
Sonora High SD4/15/20211
South Monterey JUHSDTBD
South Orange County CCD1/6/20222
Stockton Unified School District1/6/20220
Sulphur Springs UESD4/28/20224
Summerville Elementary3/17/20222
Sunrise Middle School6/3/20214
Sutter COETBD
Sutter Union High5/20/20211
Taft Union High SD3/17/20220
The Cottonwood SchoolTBD
Tulare COE3/10/20223
Twain Harte-Long Barn UE3/3/20222
University Perparatory ValueTBD
Upland USDTBD
Vacaville Unified SD5/13/20211
Vallejo City USD3/4/20212
Ventura CCD8/12/20210
Victor Valley CCDTBD
Victor Valley UHSDTBD
Wasco Union Elementary3/25/20210
Wasco Union High4/15/20213
Washington USD (Fresno County)8/12/20212
Washington USD (Yolo County)7/15/20213
West Contra Costa USDTBD
West Covina USD2/3/20222
Westside Unon ElementaryTBD
Wonderful College Prep AcademyTBD
Woodland Joint USD1/13/20222
Woodside Elementary5/13/20212
Yav Pem Suab Academy - Sacramento2/3/20223
Yosemite Unified SDTBD
Yosemite Valley Charter School7/29/20210
Yu Ming Charter12/2/20212
Yuba CCD4/15/20212
Yuba City USDTBD

 If you have questions or concerns, please contact ReportInquiries@CalSTRS.com.

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.