The Benicia Unified School District Board accepted independent audit reports for the 2024-25 fiscal year after a presentation by Spencer Blanda of James Marta & Company. The auditors issued an unmodified (clean) opinion on the district financial statements and separate unmodified opinions for Measures S and C bond audits.

Blanda told the board auditors found no material weaknesses in internal controls and recorded routine audit adjustments. He highlighted that total net position increased by about $15.5 million from the prior year, that long‑term debt rose because of recent bond issuances and pension/OPEB actuarial changes, and that average daily attendance (ADA) is up about 77 students from the COVID dip. The auditors also reported district reserves of approximately 3.1%.

For the bond audits, the auditors performed performance testing of at least 80% of expenditures and found that Measure S and Measure C expenditures complied with the uses specified in the bond ballot measures. The auditor thanked district finance staff, including Trudy Barrington, for cooperation during spring and fall fieldwork.

Following the presentations, a board member moved to approve the independent auditors report for the district and the bonds; the motions passed by roll call.