Board accepts clean 2023–24 financial audit and Measure V performance audit

CliftonLarsonAllen principal Gemma Tesinski presented the Fillmore Unified School District’s fiscal year 2023–24 independent financial audit and the Measure V bond fund financial and performance audits, and the governing board voted to accept both reports.

Tesinski told the board the auditors issued an unmodified opinion — the best opinion available — on the district financial statements and on the Measure V bond-building fund. She said the audit found no financial-statement internal-control findings, no audit adjustments, and no federal or state award findings for programs the auditors tested, including child nutrition, Title I and newly tested areas such as Proposition 28 and ELAP (Expanded Learning Opportunities Program).

Tesinski also explained the district remains a “high-risk auditee” for two years because of a prior internal-control item; the designation requires a larger sample of federal expenditures to be tested. She said the district’s previously reported findings on the after-school ACES program and unduplicated count were resolved for this audit cycle.

Trustee comments thanked district finance and audit staff for producing a clean report; the board then voted to accept the audit reports. The motion to accept the district financial audit and the Measure V financial and performance audits passed on roll calls recorded by the board.