Board accepts clean audit and LCAP midyear report; auditors note limited findings

Windsor Unified trustees voted Jan. 17 to accept the district’s independent audit for the year ended June 30, 2025, after an auditor from Christie White highlighted an unmodified opinion and a small number of reportable items.

Sarah Palafox, senior executive director at the district’s audit firm, told the board the firm issued an unmodified opinion (the best possible) on the district’s financial statements and no material weaknesses were found. Auditors did report one continuing significant deficiency related to financial reporting — specifically, an inventory‑closing entry that required an audit adjustment — and described corrective actions the district has begun to implement. The audit also noted one required state compliance finding: a missing California Department of Education kindergarten continuance form for one retained kindergartner; staff said they will ensure such forms are filed moving forward.

Trustees moved and approved acceptance of the audit after the presentation. The board also approved the LCAP midyear report and received the Williams quarterly report during the same meeting.

Next steps: District business office staff will post the audit and corrective‑action plan, implement the inventory closing entry changes, and ensure CDE kindergarten continuance forms are filed for retained students going forward.