Amador boards approve FY2023–24 audits, grant waivers and global policy updates; district audit flags two findings

At a joint meeting of Amador County Unified School District trustees and the county office of education, trustees accepted the district and county audits for the fiscal year ended June 30, 2024, approved two variable-term teaching waivers and adopted multiple board-policy updates.

District audit: unmodified opinion with two findings

Christie White LLC presented the district audit and reported an unmodified opinion on the financial statements, meaning the auditors concluded the statements were presented fairly under generally accepted accounting principles, the auditor told the board. "I am pleased to report that the audit resulted in an unmodified opinion of the financial statements," the auditor said.

Key financial highlights presented for the district included general fund revenue of about $62 million and expenditures of about $65 million for 2023–24, producing deficit spending for that year and an ending general fund balance of roughly $8 million (institutional/reserved fund balance of about $3.2 million). The auditors noted long-term liabilities rose to approximately $54 million, a change driven largely by net pension liabilities (CalPERS/CalSTRS actuarial measures).

Two audit findings will affect future apportionments and require corrective action plans: - Attendance reporting (P-2) error: auditors flagged an error in the district's prior-year attendance reporting that produced an estimated fiscal impact of $637,000; the district said the state apportionment process may apply the adjustment to a 2025–26 payment and staff have implemented corrective controls, including preemptive auditor review of P-2 submissions, variance testing, dual verification and additional staff training. - Administrative-to-teacher ratio: the auditors determined the district exceeded the statutory ratio; the district reported a questioned cost of $97,007.74 related to that finding. Staff said the district is already projecting compliance for the current fiscal year and has procedures in place to monitor vacancy and staffing decisions earlier in the budget cycle.

Board members and staff discussed that federal and one-time COVID-era revenues were claimed in earlier years and have been spent down over subsequent years; that timing contributed to swings in revenue and the appearance of deficit spending in 2023–24.

County audit: no findings

The Amador County Office of Education audit also produced an unmodified opinion and the auditors reported no findings. County staff said a favorable Medi-Cal billing audit resulted in roughly a $1 million additional payment after auditors reconciled past claims.

Waivers and policies

The board approved variable-term waivers for two career technical education teachers (Carmen Trevaskis and Jacob Gidi) to provide English-learner instruction while completing clear credential requirements; staff said the candidates hold preliminary authorizations and are expected to complete the needed credentialing within 12–24 months. The trustees approved a global adoption of multiple CSBA-recommended board-policy updates (series noted in the agenda) and set a first reading of the 7,000 facilities series for later consideration.

Votes at a glance (selected actions) - District audit (Item 14.1): motion to approve acceptance of the audit report — PASSED (Ken: yes; Shane: yes; James: aye; other trustees: yes). - Variable-term waivers (Item 14.2 a–b): motion to approve waivers for Carmen Trevaskis and Jacob Gidi — PASSED (unanimous roll-call vote). - Global policy adoption (Item 16.1): motion to approve first set of policy updates — PASSED (unanimous roll-call vote). - County office audit (Companion item): motion to approve county audit report — PASSED (unanimous roll-call vote).

Why it matters: the district audit highlights financial pressures including pension liabilities and the fiscal impact of prior reporting errors; the district has established corrective action steps designed to limit future exposure and to bring staffing ratios into compliance. The waivers allow CTE instructors to remain in classrooms while completing required credentialing.

Ending: Trustees voted unanimously on the presented audit and agenda items. Staff said they would return with any revised audit materials (auditors were preparing a revision to include a Certificate of Participation entry) and with further budget details at upcoming meetings ahead of budget adoption.