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Modesto board accepts clean audit but auditors flag attendance and state‑compliance findings
Summary
The board accepted the district’s 2023–24 financial statements and auditor's report, which included an unmodified (clean) opinion but disclosed three state‑compliance findings — notably an attendance underreporting of 60.8 ADA (an estimated ~$890,000 effect before three‑year averaging).
The Modesto City Schools Board of Trustees unanimously accepted the district’s 2023–24 financial statements and the independent auditor’s report at its Jan. 21 meeting. Auditors from Christie White issued an unmodified opinion — the highest assurance they can give — on the district’s financial statements and on federal awards testing.
But the audit disclosed three state‑compliance findings. The largest involved attendance reporting: auditors determined that support for average daily attendance (ADA) for Modesto City Elementary and Modesto High School differed from reported amounts, producing an understatement of 60.8 ADA. Auditors estimated that the understatement could translate to roughly $890,000 in additional funding, though they cautioned the final effect may change because ADA funding is based on a three‑year average.
The auditors also noted late reporting of expenditures and data for the Educator Effectiveness Block Grant (reported to the California Department of Education after the due date) and discrepancies between facility inspection (FIT) forms and the School Accountability Report Card (SARC) on a small number of site ratings. Christie White’s partner leading the audit described the firm’s role as providing reasonable assurance that the financial statements are free of material misstatement and said no material weaknesses or significant deficiencies were found in internal control testing.
Board members thanked staff and the new audit team for their work and asked follow‑up questions about the SARC/FIT discrepancies and the mechanics of ADA reporting. The board voted to accept the audit report without objection.
"We rendered an unmodified opinion," the auditor said.
The board's acceptance closes the prior fiscal year and authorizes staff to incorporate audit recommendations and follow up with state reporting as needed.
