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District audit: clean opinion overall; auditor flags ELO funding and two compliance findings
Summary
The district’s independent auditor reported a clean (unmodified) opinion for the fiscal-year audit but identified two compliance issues: state ELO funding that will be returned because the program was not operated, and incomplete English-learner authorization documentation for two teachers that district staff say has been resolved.
The district received an unmodified (clean) opinion on its fiscal-year audit, but the auditor reported two compliance findings that the board reviewed and approved.
Alex, the auditor on the call, told the board the Proposition 39 bond performance audit produced no findings. On the district financial audit, he said the firm issued an unmodified opinion but noted two findings. The most significant related to the state’s expanded-learning (ELO) program: the district did not operate the program for the 2023–24 year and, under state compliance rules, the state will recover funding allocated for that program. The auditor cited an amount of about $4,400,000 that the state may recoup based on the grant days and allocations reported to the state.
The second finding concerned teacher credentials for English-learner authorization. Becky Moore, assistant superintendent of services, told trustees that one teacher’s English-learner authorization had not been filed with the Commission on Teacher Credentialing and another had been provisionally using an emergency English-learner authorization upon hire; district staff have since resolved both issues, Moore said.
Alex described standard audit procedures for the bond fund and the district’s financial statements and said Prop 39 oversight reports are intended primarily for the Citizens’ Oversight Committee rather than state submission. The auditor praised district staff for cooperation during the audit.
The board moved to accept the audit report. A motion to approve the fiscal-year audit passed by voice vote, recorded as 4–0 in favor.
