Poway Unified accepts 2024-25 audit; no fiscal impact, four non-fiscal findings

Auditors from Wilkinson, Hedley & King presented the 2024-25 financial compliance and program audit to the Poway Unified School District board and issued an unmodified opinion on the financial statements, meaning the statements were a fair representation of the district's fiscal position.

Auditor Aubrey Mann noted four findings that did not have fiscal impact: (1) year-end closing adjustments and a recommendation to update the year-end checklist and multi-review processes; (2) associated student body (ASB) expenditures lacking documented student approvals at some sites and missing dual deposit documentation at one high school; (3) inconsistencies in attendance-verification documentation across sites and recommended training plus monthly internal reviews; and (4) an expanded learning opportunities program (ELOP) instance where one employee's health screening was not on file and a third-party contract did not require parents to provide necessary pupil health information. The auditor and district staff described corrective actions already taken or planned, including FCMAT partnership for ASB training, quarterly compliance sampling, attendance verification training and an amended ELOP contract.

Trustees moved to accept the audit and the motion passed unanimously among voting trustees present. Board members praised the audit process and the fact that none of the findings carried a fiscal impact. The district indicated it will implement the auditors' recommendations and continue updates to the board as actions are completed.