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Board accepts 2023–24 financial and Measure T audits; public asks for deeper review of some bond projects
Summary
The district’s independent auditors issued unmodified opinions on the 2023–24 financial statements and on the Measure T bond performance audit, and the board accepted both reports Jan. 16.
Mountain View Whisman School District auditors presented the 2023–24 district financial audit and a performance audit of Measure T bond expenditures on Jan. 16; the independent firm issued unmodified (clean) opinions for both the district financial statements and the Measure T Bond Building Fund.
Marcus Simas of CPA firm Christie White told the board that the audit followed standard interim and year‑end procedures, tested state and federal compliance items (including the new Expanded Learning Opportunities Program), and found no material weaknesses or significant deficiencies in internal control for the fiscal year ended June 30, 2024. The firm reviewed a representative sample of Measure T expenditures (about $29.3 million, or 67% of current‑year bond fund non‑personal expenditures) and concluded the sampled expenditures were valid, allowable and consistent with the ballot language and the facilities plan.
Trustees voted to accept the 2023–24 financial audit report and the Measure T audit report. The acceptance vote was unanimous.
Public comment after the audit included requests for additional, more detailed review. Several speakers said the performance audit and the financial audit did not address all substantive community concerns about district contracting, credit card spending and whether specific projects — notably an evolving “outdoor learning” greening project — fit the Measure T ballot language. A speaker asked whether an outdoor learning project falls under Prop. 39 categories (safety, modernization/classroom facilities, instructional technology), noting the ballot materials did not explicitly list “outdoor learning.”
Board members and staff said the audit covered fiscal year spending through June 30, 2024, and that Christie White tested compliance against bond language. District staff described ongoing transparency improvements: posting of closed session documents on the forthcoming agenda, additions to monthly PO and warrant reports (SACS/SACS coding and descriptions), and planned inclusion of credit‑card statements and explanations in future board materials. Staff said parent names and other personally identifiable information are redacted from warrants and said process improvements are underway to reduce human redaction errors.
Multiple public speakers asked the board to commission an additional, independent forensic or extraordinary audit focused on internal controls, travel and expense practices, credit card use and contract procurement. Trustees said they were exploring options and noted that an assessment from county‑level reviewers (e.g., FCMAT) was pending timing and scheduling.
Ending: The board accepted the audit reports and directed staff to continue transparency work; several trustees and members of the public requested consideration of a targeted supplementary review of procurement and expense processes.
