External auditors give Mesa Public Schools unmodified opinion; board approves audits and compliance questionnaire

Heinfeld Meach, the district’s external audit firm, reported to the Mesa Public Schools governing board on Feb. 12 that the district’s annual comprehensive financial report for the year ended June 30, 2024, received an unmodified (clean) opinion and that auditors identified no significant deficiencies or material weaknesses in internal control.

Jennifer Shields of Heinfeld Meach reviewed audit timing and scope, noted the implementation of GASB statement 100 and other accounting changes affecting presentation, and said auditors did not propose reportable audit adjustments. She summarized the single‑audit work related to federal awards and said the district expended approximately $142 million in federal awards in the audit year, with ESSER (Education Stabilization Fund) accounting for about 44% of federal spending in that year.

Shields said the firm prepared the financial statement drafts in cooperation with district staff and reported no disagreements with management and no independence issues. She also reviewed the Uniform System of Financial Records (USFR) compliance questionnaire prepared for the Arizona Auditor General and said the district’s response set contained relatively few negative responses; she described that outcome as consistent with strong district training and internal controls.

Board members asked how the district compared to peers; Shields said an average USFR compliance questionnaire yields roughly 15–17 “no” answers and that Mesa’s results were better than average for a district of this size. Member Hutchinson and other members complimented district staff for the audit preparation and noted the reports will be posted on the district website. The board approved the audits and compliance questionnaire by a 5–0 vote recorded electronically.