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Independent audit: Glendora Unified receives unmodified opinion but auditors flag student-count error
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Summary
Christie White and Associates issued unmodified opinions on the district's financial statements for the year ending June 30, 2025, but reported a finding that the district underreported roughly 537 free-and-reduced-price students in its child nutrition system, impacting about $393,000 in funding; district officials say they have implemented corrective reviews.
An independent audit of Glendora Unified School District for the fiscal year ending June 30, 2025, produced unmodified opinions on the district's financial statements, federal awards and state awards, the district's auditor reported at the March 23 board meeting.
"The district received unmodified opinions over those three areas," Monique Manzo of Christie White and Associates told trustees, adding that it is the "best audit opinion we could issue." Manzo noted a one-time accounting change under GASB 101 that required a restatement decreasing the beginning net position by $7,800,000; she emphasized this change is an accounting standard adjustment that does not affect cash balances.
The audit included one reported finding on state awards related to the district's unduplicated pupil count in the child nutrition system. Manzo said auditors found the district underreported approximately 537 students, which equated to about $393,000 in funding. She said district staff discovered an error in the setup of the child nutrition system and that systems and review procedures have been implemented to prevent recurrence.
Manzo described the audit process and the scope of testing, which included internal-control testing, federal testing (a single audit was required because the district expended more than $750,000 in federal funds), and state-compliance procedures. She said the auditor selected the federal portion of the special education program for testing for 2024-25.
Board members congratulated the fiscal team on the unmodified opinion and asked no further questions during the meeting. The board accepted the audit report and thanked the auditor and district fiscal staff for their work.
The audit presentation and the single finding will be reflected in the final audit report posted with district records and are expected to be addressed through the corrective actions the district described to the auditors.
