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Board accepts Measure M bond audit showing no findings for 2023–24
Summary
Auditor presented the Measure M financial-audit results for the year ended June 30, 2024, reporting that the Measure M financial statements "present fairly in all material respects" and noting no findings; the board voted to accept the report.
Moreland School District trustees voted to accept the Measure M bond audit for the fiscal year ended June 30, 2024, after an auditor reviewed the bond fund transactions and related projects.
Lula Luna, identified in the meeting as the director at Christy White, presented the firm’s report and read the auditor’s opinion: “In our opinion, the financial statements referred to present fairly in all material respects” for Measure M activity for the year ended June 30, 2024. Luna told trustees the audit included cash testing, accounts payable and receivable review, revenue testing (mainly interest), and targeted expenditure testing to confirm that Measure M costs aligned with ballot-authorized purposes.
The auditor reported that the firm tested about $2,600,000 in non‑personnel Measure M expenditures — representing roughly 38% of the bond fund’s fiscal‑year expenditures — and found no evidence of ineligible payroll charges to Measure M. Luna listed specific projects included in the audit sampling: a synthetic turf project, portable ground replacement, EMS controls, Amber Elementary pavement improvements, and a keyless entry lock system. He said the auditors reviewed procurement records (including bid advertisements) and change orders and found no instances requiring corrective action.
The report, as presented, included no financial-statement or performance-audit findings and no repeat items from prior years. After brief remarks, a board member moved to accept the report; the motion was seconded and approved by voice vote with trustees saying “Aye.”
Why it matters: Measure M funds are restricted by the ballot language approved by voters; annual audits test whether bond proceeds are spent only on authorized capital projects and whether procurement and change‑order approvals followed district policy.
The board’s acceptance completes the district’s public review of the 2023–24 Measure M audit. The district staff and audit team said they would circulate the final audit documents to trustees and post them per district practice.
