Governing board approves Chandler Unified’s annual comprehensive financial report, audit finds no material weaknesses

The Chandler Unified School District governing board unanimously approved the district’s annual comprehensive financial report and the single audit reporting package for the fiscal year ended June 30, 2024, at its April 9 meeting.

Josh Jumper, a partner with auditing firm Heinfeld & Meach, told the board the auditors issued an unmodified (clean) opinion on the district’s financial statements. "The financial statements were free from material misstatement," Jumper said, and the single audit reporting package—required for entities receiving more than $750,000 in federal grants—was completed without significant deficiencies or material weaknesses in internal control.

District finance staff said the auditors and district completed the Uniform System of Financial Records (USFR) compliance questionnaire, a 70‑question review required by the Arizona Auditor General. Chief financial officer Miss Berry told the board the audit found six USFR items the district must address; she described the total as "a very, very low number" given the size of the district and the volume of transactions.

Berry summarized the six findings the district reported in the USFR questionnaire, saying they mostly reflected procedural or training issues rather than control breakdowns: a cash‑and‑revenue finding involving a teacher who delayed depositing fundraiser cash; a procurement finding where a contract for band travel exceeded $100,000 and should have followed formal procurement rules because it mixed district and student activity funds; multiple student‑attendance reporting issues (errors in absence reporting and consecutive‑absence processing); and one transportation reporting calculation error tied to a new staff member’s method for averaging route days. Berry said staff are training employees and updating procedures to correct the issues.

Board member Matson moved to approve the ACFR and single audit packet; the motion was seconded by Mendoza and carried unanimously (aye vote by all members present).

The board and staff also discussed the role of the audit in the district’s bond rating. Berry said credit analysts review the district’s financial statements and audit reports when assessing bond ratings and that the district’s strong reporting contributes to a high rating.

Auditors and district staff told the board the audit timeline followed statutory deadlines, and that district staff cooperate with the auditors year‑round to answer questions and improve controls.