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Washington Unified board approves 2023–24 financial audit, bond audits and SARCs
Summary
The Washington Unified School District Board of Education unanimously approved the district's 2023'24 financial audit and independent bond audits for Measure V and Measure Z, and adopted the 2023'24 School Accountability Report Cards (SARCs). Auditors reported clean opinions and the district will publish SARCs and required audit reports.
The Washington Unified School District Board of Education on Jan. 23 unanimously approved the district's 2023'24 independent financial audit, independent performance and financial audits for Measure V and Measure Z bond funds, and the district's 2023'24 School Accountability Report Cards (SARCs).
Auditors from James Barta Company told the board they issued unmodified ("clean") opinions on the district's financial statements and on the Measure V and Measure Z bond reports, and highlighted a rise in assets tied to a Measure Z series B issuance and continued year'over'year increases in LCFF revenue. Monique Stovall, the district's chief business officer, and the auditors said federal COVID-era grant spending has trended down while some one'time state funding from prior years did not recur.
The clean opinions mean the auditors did not find material misstatements in the district financial reports. Auditor Spencer Polanda of James Barta Company summarized the result: "We issued an unmodified opinion," and described the work that supported that opinion, including interim and year'end testing and federal/state compliance procedures.
Board votes and key audit findings - Financial audit (fiscal year ended June 30, 2024): auditor reported an unmodified opinion; management discussion highlighted higher total assets largely from Measure Z bond proceeds and capital projects; liabilities increased in part because of Series B bond issuance and pension/OPEB actuarial changes. Motion to approve moved by Trustee Wong, seconded by Trustee Hunt. Vote: Wong (yes), Hunt (yes), Clerk Castro (yes), Vice President Coffey (yes), President Kirby Gonzales (yes). Outcome: approved.
- Measure V and Measure Z bond audits (performance and financial): auditors issued unmodified opinions on both measures and reported no exceptions in performance testing (auditors test a minimum of 80% of bond expenditures). Motion to approve moved by Vice President Coffey, seconded by Trustee Wong. Vote: unanimous. Outcome: approved.
- 2023'24 School Accountability Report Cards (SARCs): staff reported SARCs were prepared from CALPADS, facilities inspection tool (FIT), fiscal and site data and were presented in English and Spanish. Education Code Section 35256 requires board approval prior to the February 1 publication deadline; the board approved the SARCs. Motion to approve moved by Trustee Wong, seconded by Clerk Castro. Vote: unanimous. Outcome: approved.
Board discussion and follow-up Board members asked questions about the facilities inspection tool (FIT) process and teacher assignment misalignments shown in some SARCs; district staff said FIT uses a rubric completed by maintenance and calibrated with the Yolo County Office of Education and that HR supplies assignment data. The board requested follow'up information on specific misassignments and on how FIT ratings translate into facility work orders.
The district will publish the SARCs to each school's website and submit them to the California Department of Education as required. Audit reports and bond performance reports will be posted per standard practice.
