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Board accepts clean audit; auditors flag $34,000 in questioned ADA from immunization records
Summary
The district accepted auditors' unmodified opinion for FY 2024–25 but the audit disclosed one finding: incomplete immunization records for sampled students produced 2.23 ADA questioned, an estimated $34,000 in questioned costs the district may have to return to the state.
The Modesto City Schools Board of Trustees accepted the fiscal year 2024–25 financial statement and auditors’ report at its Feb. 10 meeting. The independent audit firm issued an unmodified (clean) opinion on the district’s financial statements, federal compliance (Title I) and state program compliance, and the auditor said bond projects tested followed applicable procurement procedures.
Auditor remarks identified one audit finding related to immunization records. In testing across four elementary schools, auditors found four students among the sample whose immunization documentation did not meet state requirements: one student lacked evidence of varicella and measles vaccination, two students had only a first dose noted, and another had a second dose recorded beyond the allowable interval. The auditor said the net effect was a questioned average daily attendance (ADA) amount of about 2.23 ADA, which translates to an approximate questioned cost of $34,000 that the district may need to return to the state.
District staff explained the finding during the meeting and said the amount will be addressed through the audit response process; trustees pressed for clarity about whether the district must repay funds and how the issue arose. The auditor confirmed that the $34,000 is the estimated question cost for those ADA units and that such amounts would need to be reconciled with the state.
The board also heard a summary of long‑term debt changes (noting new bond issuances) and that auditors reported no material weaknesses in internal controls. Board members asked follow‑up questions about charter schools’ separate audits and how the immunization finding affects attendance accounting; staff said charter audits are separate and the immunization ADA question affects the district’s reported ADA for those students in the tested schools.
