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Audit committee: APS to split external audit submission after federal compliance-supplement delay

October 28, 2025 | ALBUQUERQUE PUBLIC SCHOOLS, School Districts, New Mexico


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Audit committee: APS to split external audit submission after federal compliance-supplement delay
The Albuquerque Public Schools Board of Education Audit Committee received a status update Oct. 28, 2025, on the district's external audit and the Josephine Dorn Community Charter Schools audit for the fiscal year ending June 30, 2025. Courtney Jackson, chair of the audit committee, presided.

Renette Apodaca, chief financial officer for Albuquerque Public Schools, and auditors from CliftonLarsonAllen told the committee the process will be split because the final federal compliance supplement has been delayed. Sheila Quintana Filosa, CPA, director of state and local government at CliftonLarsonAllen, said the delay "will not allow us to submit the financial reporting package at the same time as a single audit as we're used to," and that the state has allowed the financial reporting package to be submitted first with the federal single audit to follow when the supplement is released.

Quintana Filosa said CliftonLarsonAllen is preparing the financial reporting package using the draft compliance supplement the district provided in the prior week and expects that split issuance will require additional documentation in audit binders and take more time than the original deadline. She told the committee the delay stems from the federal compliance-supplement issuance delay and related state guidance, not from any audit-related issue on the part of APS.

Committee members were told the split issuance means the audit committee will likely meet additional times in November, possibly December and January, before a final exit conference can occur. Jackson announced the next audit committee meeting for Thursday, Nov. 13, 2025, at 5 p.m., to be held virtually on the APS Board of Education YouTube channel.

Votes at a glance: The committee approved the Oct. 28, 2025, agenda (motion by Board Member Heather Benavides; second by Board Member Josefina Dominguez) by roll call. The committee approved the minutes of the Sept. 23, 2025, audit committee meeting (motion by Board Member Josefina Dominguez; second by Board Member Heather Benavides) by roll call. All recorded votes were unanimous "yes."

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Scribe from Workplace AI
Scribe from Workplace AI