At its February 23, 2015 meeting, the Education Audit Appeals Panel (EAAP) adopted a set of emergency regulations to amend the 2014-15 Audit Guide to address legislative changes in the conditions of apportionment of school funding that affect the current audit year. The Audit Guide Draft can be found at http://eaap.ca.gov/wp-content/uploads/2015/02/2014-15-audit-guide-Noticed-2-23-2015-pdf1.pdf. The California Department of Education has posted instructions and worksheets for calculating ratios for independent study at: http://www.cde.ca.gov/sp/eo/is/calculations.asp.