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Independent audit finds unmodified opinion; auditor flags bidding documentation and CALPADS errors
Summary
Christy White & Associates reported an unmodified opinion on Farmersville Unified’s 2023–24 financial statements and federal programs; auditors identified a deficiency in retention of bid documentation and two CALPADS unduplicated-pupil coding errors and recommended corrective action plans. The board approved the audit.
Hugo Luna, a representative of Christy White & Associates, presented the district’s annual financial audit for the year ended June 30, 2024, and told the board the firm issued an unmodified opinion on the financial statements and federal and state compliance testing.
Luna said the district spent approximately $10.3 million in federal funds in 2023–24 and that the audit tested two major federal programs: the child nutrition cluster (about $1.9 million) and the special-education cluster (approximately $7.6 million). He explained auditors test internal controls, accounts payable, payroll and capital assets and review transactions near the fiscal-year cutoff.
The presentation included two findings. First, auditors found a deficiency related to bid procedures: when the audit team sampled four projects, some required bidding documentation either could not be located in the files provided to auditors or was incomplete for review. Luna and district staff said corrective actions would include periodic reviews of bid documentation, records-retention training and consideration of a centralized system to collect solicitation and bid records.
Second, auditors tested CALPADS (the state student data system) for unduplicated-pupil status and found two of 25 sampled students were listed as free or reduced in CALPADS despite paid status in supporting documentation. The district agreed to strengthen CALPADS training and internal review before submission.
Chief Business Officer Ricardo Maroy and other staff said the district would implement a corrective-action plan and consider software to centralize bid documentation. The board then voted to approve the 2023–24 annual audit report (motion by John Alvarez, second by Merced Zamora); the motion carried unanimously (5–0).
