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External audit gives WCCUSD unmodified opinion; flags construction‑in‑progress tracking and late LCAP approval
Summary
Christie White auditors issued an unmodified (clean) opinion on the West Contra Costa Unified School District'024–25 financial statements but identified a deficiency in tracking construction‑in‑progress and a state compliance finding because the district's 2024–25 LCAP was not approved by the June 30 deadline; corrective steps are underway.
The independent auditor presenting the district’s 2024–25 financial audit reported an unmodified opinion — the highest available — on Feb. 11, while identifying two areas that need attention.
Hugo Luna of Christie White told trustees the audit firm issued a clean opinion on the district’s financial statements and federal program testing after reviewing accounts payable/receivable, cash testing, capital assets and journal entries. However, auditors found a deficiency in the district’s tracking of construction‑in‑progress: during a staff transition, project costs were not being reconciled promptly to the capital‑asset system. The district has prepared a corrective action plan and expects full implementation by July 1, 2026.
The audit also recorded a compliance finding because the district’s Local Control and Accountability Plan (LCAP) for 2024–25 was not approved by the statutory June 30 deadline. The auditor said this was a timely compliance matter that has already been corrected and is not expected to affect the 2025–26 audit.
Why it matters: An unmodified opinion means the auditors found the financial statements to be materially correct and in accordance with accounting principles generally accepted in the United States. The specific findings do not change that opinion but point to internal control and timing issues that the district should correct to strengthen fiscal oversight and state compliance.
Auditor recommendations and district response: Auditors recommended routine reconciliation of construction‑in‑progress and clearer procedures during staff transitions. The district said it has created updated tracking spreadsheets and is assigning ongoing responsibility to facilities and budget staff to reconcile work in progress monthly.
Ending: The audit presentation concluded with the auditor noting no material weaknesses in internal controls and confirming that corrective actions for the two findings are in progress.
