Moreland board accepts unmodified financial audit for year ended June 30, 2025

The Moreland School District Board of Trustees on a unanimous voice vote accepted the district's financial statement audit for the year ended June 30, 2025, after a presentation by auditor Hugo Luna of Christie White.

Luna told trustees the firm issued an unmodified opinion on the district's financial statements and found no material weaknesses or significant deficiencies in internal control. "In our opinion, the financial statements referred to above present fairly ... in accordance with accounting principles generally accepted in the United States of America," he read from the report, and he clarified the audit opinion did not assess fiscal solvency, which is evaluated separately through multi-year projections.

Luna said the district spent approximately $3,200,000 in federal funds during the year; the audit team tested the child nutrition cluster and issued an unmodified opinion on federal compliance for the tested programs. He also outlined that the federal "major program" spending threshold (used to select programs for testing) is increasing from $750,000 to $1,000,000 beginning in fiscal 2025–26.

Board members questioned the auditor about program selection and audit coverage; Luna said the team aims for about 40% coverage across programs and will select new or untested programs for review.

The board moved to accept the audit report as of June 30, 2025, and approved the motion without recorded dissent. The acceptance does not change district operations; fiscal solvency and budgetary decisions remain the responsibility of district leadership and the business office.

The auditor's full 95-page report is the underlying record for the board action and will be retained in district records.