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Audit issues limited internal-control findings; board approves several personnel and vendor items in unanimous votes
Summary
Auditors issued an unmodified opinion on the district's 2023-24 financial statements, reported two internal-control findings, and the board approved a set of resolutions and agreements by voice vote (all recorded as Aye).
An independent auditor told the San Ysidro School District board that the fiscal-year 2023-24 financial statements received an unmodified opinion and that the district's federal programs audited (Child Nutrition, Special Education and Head Start) showed no compliance findings.
Lede: The audit firm issued an unmodified opinion on the district's basic financial statements for the year ended June 30, 2024, while reporting two internal control findings: one material weakness (audit-adjusting journal entries and prior-period apportionment errors involving the county) and one significant deficiency related to payroll time-reporting discrepancies.
Nut graf: The auditor said the financial statements fairly present the district's position. The two findings do not affect the audit opinion but include required recommendations: to correct misstatements through audit adjustments and to strengthen payroll internal controls so employees are paid for verified time worked.
Board action: votes at a glance
At the meeting the board took a series of routine votes on personnel notices, service reductions and vendor agreements. The clerk recorded the following outcomes (all motions carried by majority voice vote as shown in the minutes):
- Resolution No. 24/25-0025: Temporary certificated employee release (notice of intent to release temporary certificated employees at the close of the 2024-25 school year). Outcome: approved, vote tally recorded as 5-0.
- Resolution (probationary certificated non-reelection): Notice to probationary certificated staff of intent to release/non-reelect for 2025-26. Outcome: approved, vote tally recorded as 5-0.
- Resolution (reduction and/or discontinuation of particular kinds of services): Preliminary layoff/service-reduction notices for fiscal reasons, with detailed positions listed in board materials. Outcome: approved, vote tally recorded as 5-0.
- Agreement: Cynthia Miloszak (full-time voluntary transfer / substitute principal) at San Ysidro School District. Outcome: approved, vote tally recorded as 5-0. The transcript records "Martinez makes the motion" for this item.
- Agreement: Guest speaker Ale Delasco for Ocean View Hills Elementary (03/05/2025). Outcome: approved, vote tally recorded as 5-0.
Auditor details and findings
- Opinion: The auditor delivered an unmodified (clean) opinion on the district's financial statements for year ending 06/30/2024 and an unmodified compliance opinion for the audited federal programs.
- Findings: The auditor listed two findings in the report: (1) a material weakness involving misstatements that required audit-adjusting journal entries (partly arising from a county apportionment error that allocated funds to the wrong district) and (2) a significant deficiency in payroll internal controls, citing discrepancies between time worked and time reported and recommending strengthened controls over payroll reporting.
Ending
The board accepted the audit presentation and continued with the agenda. Staff and auditors noted they will follow up on corrective actions for the two findings; the district will incorporate the second-interim budget and required personnel notices on future agendas.
