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SFUSD audit returns clean opinion but flags after‑school sign‑in practices and falling reserves
Summary
District auditors issued an unmodified (clean) opinion on the 2012–13 financial statements but reported one finding tied to ACES sign‑in/sign‑out documentation and noted available reserves fell from about $51 million to $31 million.
San Francisco Unified School District auditors told the school board that the district’s financial statements for the year ended June 30, 2013, received an unmodified (clean) opinion, and that state and federal compliance were fairly stated. Leonard Dana, partner on the district audit, said the firm made no audit adjustments and validated the district’s unaudited actuals.
Dana said auditors found one recurring compliance issue involving ACES after‑school program attendance records. "We did notice a few sites where not everything was up to snuff," he told the board, recommending continued diligence and noting the district had already put in a corrective action plan.
Dana also flagged a long‑term trend in the district’s available reserves. "If you look at that report, you'll notice that we've dropped from, in '11, we had available reserves of a little over $51,000,000, and now we're down to $31,000,000," he said, adding the decline was planned but merited ongoing oversight.
Board members asked whether the ACES problem was districtwide or site specific; auditors said documentation problems were concentrated at some sites while others had solid practices. Staff told the board they are exploring a separate, online tracking system for the ACES program to improve sign‑in/sign‑out documentation.
The audit presentation closed with the auditors saying state filing was complete and no further audit adjustments were necessary; board members were given an opportunity to question the audit team on findings and corrective actions.
