PV Schools board accepts clean audit, hears two high-risk flags; several routine votes pass

The Paradise Valley Unified School District governing board on Monday accepted the district's fiscal 2024–25 audit, which auditors delivered with an unmodified ("clean") opinion while noting eight minor USFR compliance findings and two high‑risk measures identified by the Arizona Auditor General.

Auditor presentation: Missus Berrigan, who walked the board through the audit package, said the district received an unmodified opinion on its comprehensive annual financial report and that the external firm Heinfeld & Mech encountered no difficulties or management disagreements during the engagement. She told the board the district had eight minor Uniform System of Financial Records findings — better than the state average — producing a 95% compliance level. Berrigan said the Auditor General categorized the district as high risk in two areas: a one‑ and four‑year decline in weighted student count and the district's practice of redirecting district additional assistance funds from capital to maintenance and operations, a conscious district choice to prioritize staff salaries and benefits while retaining capital reserves.

Why it matters: The clean audit affirms the accuracy of the district's financial statements and compliance reporting, while the high‑risk flags signal areas state oversight will watch closely. Board members pressed staff for context about enrollment declines and the district's rationale for redeploying certain state allocations to operations.

Votes at a glance: The meeting included several formal actions: the board approved three administrative appointments (interim principals/assistant principal) by voice vote; it accepted the 2025 audit reports by roll call (Greenberg, Christiansen, Lim, Pantera and Wani each recorded "Aye"); it approved Guaranteed Maximum Price (GMP) #2 for the Indian Bend Elementary rebuild (contract 25‑017); it approved an out‑of‑state travel request for six operations staff to attend the Arizona Association of School Business Officials spring conference (the motion passed 3‑2); and it accepted multiple gifts and donations for district schools. Several votes were unanimous, while the travel request was the lone split decision.

Board response and next steps: Superintendent Doctor Corson and finance staff noted that all required reports were submitted to oversight agencies and posted publicly, including bond disclosure filings, and that the district will continue monitoring enrollment trends and capital funding choices. The board will revisit the audit materials as needed and proceed with the implementation steps tied to approved expenditures and contracts.