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External audit: Chino Valley Unified receives unmodified opinions; Measure G construction spending found allowable

January 19, 2025 | Chino Valley Unified, School Districts, California


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External audit: Chino Valley Unified receives unmodified opinions; Measure G construction spending found allowable
Scott Braddock, representing the district’s external audit firm, reported to the board that Chino Valley Unified’s 2023–24 annual audit received unmodified opinions across three audit areas: financial statements, federal awards and state compliance.

Braddock said that the auditors review internal controls over payroll, non‑payroll, capital assets and HR processes and that the procedures performed did not identify internal control deficiencies or instances of noncompliance in the audited areas. For federal awards, Braddock said the audit examined COVID‑19 Education Stabilization Fund grants and the Special Education Cluster; he reported no findings.

The external audit team also performed the Measure G (building fund) financial‑statement and performance audit. For the performance portion the auditors sampled building fund expenditures to verify they were permitted under the bond measure; Braddock reported no exceptions and called the audit “very clean.”

Board members asked no substantive follow‑up questions during the presentation and the reports were received as information.

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