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District audit: Ocean View receives unmodified opinions; limited federal findings noted
Summary
Auditors gave Ocean View School District unmodified (clean) opinions on financial statements and state compliance; auditors reported no material weaknesses in internal controls but identified significant deficiencies/immaterial noncompliance in audited federal programs (Title I and special education) with management corrective actions noted.
At the Jan. 27 board meeting auditors presented the fiscal-year 2025 annual audit and related federal and state compliance reviews.
Shiloh Gillespie, introduced as an audit partner, told the trustees the district received an unmodified opinion on the financial statements, which the firm described as the highest level of assurance. She said the auditors found no material weaknesses or significant deficiencies in internal control over financial reporting. On state compliance the auditors similarly reported an unmodified opinion and no material weaknesses.
The auditors also reported results from the federal single-audit work. Gillespie said Title I and special-education programs were selected for testing this cycle and that while the overall opinion on federal programs was unmodified, the auditors identified a couple of findings characterized as significant deficiencies reflecting immaterial noncompliance; the report includes management’s corrective actions. Trustees acknowledged the findings and praised the audit for its thoroughness and the district’s transparency.
Separately, the auditor presented the Measure R (Proposition 39) building‑fund financial and performance audit and said the performance-audit component found no exceptions with ballot‑language compliance; the Measure R financial statements also received an unmodified opinion.
Next steps: staff and auditors will follow through on the corrective-action responses included in the audit report; auditors indicated they are available to answer questions and will return as needed.
