Governing board approves district annual comprehensive financial report and single audit; auditors report six USFR findings

The Chandler Unified School District governing board unanimously approved the district’s Annual Comprehensive Financial Report (ACFR) and the Single Audit Reporting Package for the fiscal year ending June 30, 2024 at its April 9 meeting.

Heinfeld, Meech & Co. partner Joshua Schumper presented the auditors’ report and said the firm issued an unmodified (clean) opinion on the district’s financial statements and completed the single‑audit procedures for federal grants. Schumper told the board auditors found no significant deficiencies or material weaknesses in internal controls over financial reporting or federal compliance during the fiscal year under audit.

District Chief Financial Officer (CFO) Missus Berry described the required Uniform System of Financial Records (USFR) compliance questionnaire, a state‑managed 70‑question compliance review. The district identified six instances in the USFR testing where procedures did not fully comply with required practice; Berry said the number is low for a district the size of Chandler and that staff treat findings as opportunities for improvement.

Berry summarized the six USFR findings and corrective context given to the board:

- Cash & revenue (fundraising deposit timing): one elementary teacher held fundraiser receipts longer than the five‑day deposit window required in district procedure; staff will re‑train on deposit timing. - Procurement (expenditure procurement threshold): payments to a tour company used by music/band programs exceeded $100,000 and included a mix of student‑activity and tax‑credit funds; the combined use of district dollars created a procurement threshold issue and the procurement team will clarify when formal procurement is required. - Student attendance reporting (absences and membership): several routine attendance reporting items were flagged for corrections related to absence reporting, late arrival handling and CTE minute reporting; the district noted complex operational needs across many staff handling daily attendance and said it will continue training and reconcile procedures with state guidance. - Transportation reporting (route miles): a recently assigned staff member misapplied the days‑to‑average calculation for route reporting; staff corrected submissions and provided additional training for the new employee.

Berry emphasized that none of the audit findings rose to the level of material weakness and that the district and auditors worked cooperatively to finalize corrective steps. The board voted to approve the ACFR and single audit package; the motion passed unanimously.

Sources: Chandler Unified Governing Board meeting, April 9, 2025; audit presentation by Heinfeld, Meech & Co.