Board names Oak Avenue principal, accepts 2023–24 audit that lists two findings including transportation plan lapse

The Greenfield Union School District Board of Trustees introduced Cecilia Moreno Mares as the incoming principal for Oak Avenue Elementary and unanimously approved the district’s 2023–24 financial audit, which an outside auditor described as carrying unmodified opinions but containing two findings: a repeat internal-control deficiency that required adjustments to balances, and a state compliance finding that the district adopted the required home-school transportation plan after the April 1 deadline.

Cecilia Moreno Mares, introduced at the meeting and slated to begin on Feb. 11, told trustees she was “very delighted to be part of the Greenfield community and… to be appointed as the principal at Oak Avenue.” Trustees and staff praised Oak Avenue’s recent programming in culture and climate, instruction and family engagement during a presentation by school leaders.

Oak Avenue presentation: Oak Avenue interim leaders described work to improve school climate and attendance, bring back spirit events and talent showcases, and expand student leadership and PBIS (Positive Behavioral Interventions and Supports). Presenters said the school uses blended small-group instruction, daily designated English Language Development (ELD) supports and number talks in math to increase academic discourse and fluency for English learners. The site honored TK teacher Lupe Garcia and campus staff member Adan Eredia (known as “Mr. H”) for service to students.

Audit: An auditor identified the district’s financial statements and federal and state compliance as giving rise to unmodified (clean) opinions overall, but the report disclosed two findings. The first, a repeat significant deficiency in internal control, required audit adjustments to cash/investments, accounts receivable (including child-nutrition reimbursements) and a fair-value adjustment. The auditor said those adjustments were necessary to present correct beginning/ending balances in the financial statements.

The second finding (state compliance finding 2024-002) concerned home-school transportation: the auditor said the board did not adopt the required transportation plan by the April 1, 2024 deadline and instead adopted it in mid-May; the finding included a questioned-cost amount described at the meeting as “the full amount, which is almost half a million dollars.” The auditor outlined a district corrective action plan and noted a waiver process the district may pursue to avoid repayment.

The audit presentation also reviewed the district’s 2024 certificate of participation (COP) issuance used to finance facilities: the auditor described a $11,445,000 issuance that included roughly $445,000 in issuance costs and said part of the proceeds remained with a fiscal agent at US Bank; presenters and staff said approximately $2.2–$2.5 million remained with the fiscal agent at the time of the statements, available to request as construction invoices came due.

Votes and motions: The board voted to accept the auditor’s report (roll call: Trustee Arabia, Trustee Khan, Clerk Gonzales, Vice President Smith and President Jaime all voted Aye) and later approved the consent agenda, which included the formal appointment of the new Oak Avenue principal. Meeting minutes record the motions and unanimous roll-call votes; the motions’ mover and seconder were not specified on the public transcript.

What it means: The unmodified opinions indicate auditors found the district’s financial statements and compliance testing sufficient overall, but the two findings highlight year‑end accounting and a procedural deadline the board missed for a state transportation plan. District staff said they will correct the beginning balances noted in the audit, have calendared required state plan approvals for future years and will work with counsel and the county office as needed on any questioned-cost resolution.

The board set its next regular meeting for Feb. 13 with closed session starting at 6 p.m.