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SFUSD board accepts annual audit after auditors report 'unmodified' opinions
Summary
Christy White Associates told the board it issued unmodified opinions on financial statements, federal compliance and state awards for year ending 6/30/2025; commissioners pressed staff for timetables on corrective actions, and the board voted to accept the audit report.
The San Francisco Unified School District Board of Education voted to accept the district's annual audit for the year ending June 30, 2025, after an auditor from Christy White Associates reported three unmodified opinions: an unmodified independent auditor's report on the financial statements, an unmodified federal compliance opinion and an unmodified state awards opinion.
Sarah Polifox, an executive senior director with Christy White Associates, presented the audit and told the board the opinions represent the best possible findings for the district. "We issued an unmodified opinion for the district, which is the best opinion that can be issued," Polifox said, and she explained the scope of testing across Title I and child nutrition programs.
Board members asked about seven findings and the district's corrective action plans, seeking clearer timelines and ownership for outstanding items such as payroll standardization and immunization-tracking responsibilities. Superintendent Hsu and staff said managers own corrective actions and staff would work to restore a public dashboard to show progress; associate superintendent Teresa Shipp confirmed a manager is assigned to immunization tracking.
The board approved the audit report by roll-call vote after debate and staff responses. Commissioners and auditors characterized the unmodified opinion as evidence the district has improved responsiveness to auditors and data systems since prior years.
Why it matters: An unmodified audit reduces legal and financial exposure and signals that the district provided the auditors with timely information. However, auditors flagged programmatic and compliance areas that require follow-up; the board pressed for clearer timelines and public monitoring.
Next steps: Staff said they would explore reinstating the fiscal dashboard to show progress on corrective actions and report back to the board by the next meeting or in the second interim report.
