Dixon Unified accepts clean audits, adopts interim budget and passes package of financial resolutions

The Dixon Unified School District Governing Board on March 20 accepted both the district's financial audit and the Measure Q bond audit for fiscal year 2023-24, approved the district's second interim budget and adopted a group of resolutions designed to reduce a projected budget deficit and create ongoing reserves for maintenance, vehicle replacement and technology.

Auditor Spencer Blonda of James Marta & Company told the board the firm issued an unmodified opinion on the district's financial statements and the bond measure audit, a conclusion auditors described as a "clean opinion." Blonda said management cooperated with auditors and that the audit identified two internal-control discrepancies in receivables and payables that were corrected before the report was issued.

The board voted to accept the audits and to forward them as required. Accounting manager Hector Gonzales introduced the district's external auditors and described the audit process as a two-visit review including control testing in spring and financial testing in the fall.

The board also approved the district's second interim budget, which reflects updated revenue and expenditure assumptions through January and anticipates ongoing deficit spending in the multiyear projections. Assistant…