Independent audit: Elk Grove Unified receives unmodified opinion; two minor findings noted

An independent audit for the year ended June 30, 2025, received by the Elk Grove Unified School District board on Jan. 13, 2026, carried an unmodified opinion on financial statements and federal/state compliance, the auditor reported.

Jeff Jensen, a partner with Crow (the audit firm), said the district’s financial statements were "free of material misstatement" and that the district continued to be classified as a low-risk auditee for federal programs. Jensen told the board the audit included an examination of federal awards (the child nutrition program this cycle) and state compliance areas; the district received an unmodified opinion in those areas as well.

The auditors identified two findings and recommendations. The first pertains to vacation accrual and compliance with district policy, a recurring comment in prior audits that the district plans to address. The second was a minor state compliance finding related to the ACES (after/before-school) program: auditors found student sign-in sheets underreported attendance by nine days; the district’s fiscal team provided a corrective plan to be implemented in fiscal year 2026.

Jensen noted there were no audit adjustments to the numbers submitted for audit, and he thanked district staff across fiscal service and school offices for their cooperation during the year-long audit process. Several board members praised the district’s work and the low number of findings for a large organization.

No board action to change budgets or staffing was taken during the meeting; the audit findings were accepted and will be addressed by the district per the corrective plans discussed in the audit report.