The Chandler Unified School District governing board on April 9 unanimously approved the district’s annual comprehensive financial report (ACFR) and single audit reporting package for the fiscal year ended June 30, 2024, and approved a $55,000 increase to an existing warehouse stock support services contract to fund additional preventative maintenance and herbicide application.

The ACFR and single audit package, presented by district finance staff and external auditor Josh Jumper of Heinfeld Meach, included an unmodified (clean) audit opinion on the district’s financial statements and a single audit of federal grant spending. Jumper told the board the firm issued no audit adjustments, no significant deficiencies and no material weaknesses for fiscal 2024. The district’s USFR (Uniform System of Financial Records) questionnaire produced six findings that management described as routine areas for staff retraining and process improvement.

Board action and rationale: The motion to approve the ACFR and single audit reporting package was made by Governing Board Member Motson and seconded by Governing Board Member Mendoza; the motion passed by unanimous voice vote. The board later voted to increase a warehouse stock contract by $55,000 (from an original estimated purchase order of $450,000 to a revised total of $505,000) to allow expanded preventative maintenance after the district restored staffing for certified applicators.

What the audit showed: Auditor Jumper summarized the audit timeline and said the district’s financial statements for the year ended 06/30/2024 received an unmodified opinion. He noted the single audit required when federal grant receipts exceed $750,000 covered the district’s ESSER funding that wrapped up this year. Jumper said the USFR compliance questionnaire contains about 170 yes/no items; the firm and district recorded “no” answers where single sample items failed compliance, leading to six reportable findings.

District staff identified the six USFR findings in their report to the board and described corrective steps. Examples discussed included:
- A cash and revenue finding where one elementary teacher held fundraiser proceeds too long before deposit (cash should be deposited within five days).
- A procurement finding where a travel/tour purchase for band trips (vendor identified as Worldwide) exceeded $100,000 and required formal solicitation because some district funds—not solely student activity funds—were used.
- Multiple student‑attendance reporting items tied to inconsistent coding of absences and return‑from‑appointment timing; the district said some local practices differ from USFR interpretation and that staff training is ongoing.
- A transportation reporting item where a newer staff member used a three‑day average for route miles rather than the longer averaging period required for the state report; the district corrected the methodology and updated training.

Contract increase: Mrs. Berry (district finance) and Tom Dunn (director of support services) explained the $55,000 increase covers higher usage of Pendulum, a pre‑emergent herbicide purchased under the warehouse stock support services contract. Dunn said last year the district lacked certified applicators and fell behind; now, with certified applicators on staff, the district is applying pre‑emergent treatments more frequently (Dunn said the district has applied pre‑emergent up to four times per year when staffing allows, rather than the more typical twice per year) to control weeds after a wet season.

The motion to increase the warehouse contract by $55,000 was made by Governing Board Member Heath and seconded by Governing Board Member Horace; the board approved by unanimous voice vote. Board members asked whether the increase reflected higher prices or increased usage; staff confirmed the increase was driven by higher usage now that staffing and certified applicators are available, not by a vendor price increase.

Other: The board approved the consent agenda earlier in the meeting by unanimous vote. Board President Serrano and Superintendent Narducci confirmed there were no agenda items that evening requiring additional legal notice or executive‑session action.

What happens next: District staff will finalize corrective training tied to the six USFR findings and continue routine monitoring with Heinfeld Meach. The approved ACFR and single audit reporting package will be submitted as required to state and federal authorities. The additional warehouse contract funds will be encumbered to cover the remainder of the fiscal year’s preventative maintenance program.