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Independent audit finds unmodified opinions for Alisal Union; auditors note minor revolving‑cash and timing issues
Summary
Auditors gave the Alisal Union School District unmodified opinions on financial statements, federal awards and state awards, but reported a recurring minor internal‑control issue (revolving‑cash balance adjustment) and a late home‑to‑school transportation plan adoption; auditors recommended checklist and timing fixes.
The district’s director of fiscal services, Elaine Mendoza, introduced Kyle Montgomery of Christie White to present the annual independent audit for fiscal year 2024–25. Montgomery told trustees the audit yielded unmodified opinions on the financial statements, on federal award compliance for the three major programs reviewed (Title I Part A, Title I migrant education and Title IV Part A), and on state awards. "You'll see that the opinion in each area is unmodified," Montgomery said.
Montgomery described one recurring internal‑control finding that had been rolled forward from prior years: the general‑fund revolving‑cash balance reported in the unaudited actuals was materially misstated compared with bank statements and reconciliations as of June 30, 2025. The auditors posted an adjustment and recommended adding this balance to year‑end closing checklists to prevent future omissions. "The difference was significant enough that we did have to post the adjustment," Montgomery said.
A separate state‑compliance finding involved the district’s home‑to‑school transportation plan, which auditors found had been adopted on April 23 — after the April 1 deadline required by state guidance. Montgomery said the finding is minor in the grand scheme but recommended moving the agenda item earlier (March) to ensure timely adoption going forward; he said state reviewers (CDE and state controller’s office) determine any consequences. Trustees asked whether financial penalties or grading apply; Montgomery said auditors do not set penalties and that a summary review by state offices could follow but that, in his experience, demonstrable effort to comply typically avoids financial sanctions.
Trustees asked several clarifying questions about the revolving‑cash error and the status of migrant education funding; the auditor said the audit did not find changes to funding for the year under review. The board thanked the finance team for a generally positive audit report and noted that remaining findings appear minor and remediable.
Next steps: auditors will submit the report to the California Department of Education and the state controller’s office per regular procedures; district staff will incorporate the revolving‑cash verification and earlier agenda timing into year‑end closing and board agenda planning.
