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Audit: Atascadero Unified accepts 2023–24 financial statements; audit cites $18,678 transportation reimbursement and classroom‑salary metric shortfall
Summary
The Atascadero Unified School District board accepted the audited financial statements for the year ending June 30, 2024, after Business Services reported two audit findings: a required $18,678 remittance for home‑to‑school transportation because a board‑adopted plan was not in place, and a classroom‑salary metric of 53.8% below the 55% threshold for unified districts.
The Board of Trustees on Jan. 14 voted to accept Atascadero Unified School District’s audited financial statements for the fiscal year ending June 30, 2024. Business Services staff summarized two audit findings and the district’s corrective actions.
Two audit findings and corrective actions Finance staff told trustees the audit produced two findings. First, the audit identified an $18,678 home‑to‑school transportation reimbursement issue because the district did not have a board‑adopted transportation plan in place during the audit period. Business services said it will prepare and present a home‑to‑school transportation plan to the board for approval by April and remit the $18,678 to the state.
Second, the audit found the district spent 53.8% of current instructional‑related expenses on classroom teacher salaries, below the state threshold for unified districts of 55%. Business services attributed the shortfall largely to contracted certificated staff hired through third‑party agencies; those contracted professionals perform instructional duties but are not coded in financials as district certificated teachers and therefore do not count toward the 55% metric. The county office approved a waiver for the shortfall, and staff said they will continue active recruitment of certificated employees to reduce reliance on contracted services.
Board action Trustee (motion recorded at 9191.065) moved to approve the annual financial statements; the motion passed on roll call. Staff said there is no monetary penalty associated with the classroom‑salary finding; the home‑to‑school finding requires remittance of the $18,678 and adoption of a transportation plan.
Why it matters The classroom‑salary percentage is a state funding metric intended to ensure a sufficient portion of district spending supports classroom instruction. A shortfall can trigger required corrective plans, waivers or monitoring by the county office of education. The district said the waiver was approved and that it expects to address the metric through recruitment and reduced use of contracted certificated staff where possible.
Ending: follow up and oversight Business Services staff said the home‑to‑school transportation plan will be developed with transportation staff and brought to the board for approval by April, and the remittance will be processed. Trustees accepted the financial statements as the staff requested and asked for continued updates on staffing, recruitment and plan adoption.
