ABC Unified audit shows unmodified opinions; single immunization finding reduces ADA claim by about $4,686

The ABC Unified School District board accepted the fiscal year 2024–25 annual audit and the Measure BB bond audit at its Jan. 20 meeting after a presentation by outside auditors CWDL.

Key findings Joe Tarantino, senior manager with CWDL, told trustees the auditors issued unmodified (clean) opinions on the district’s government‑wide financial statements, federal awards (single‑audit), and Measure BB financial and performance audits. Highlights the auditors cited included:

- Total revenues of roughly $386.5 million and expenses near $396.1 million, a net decrease in government‑wide net position of about $31.8 million for the year. - Capital assets rose about $36.5 million—reflecting continuing construction and modernization work funded in part by Measure BB. - Long‑term liabilities increased with the issuance of Series C bonds (~$64.5 million). - Measure BB performance testing covered $18.2 million of $33.1 million of expenditures and found, “in all significant respects,” funds were used for authorized bond projects.

One state compliance finding The only audit exception the auditors reported related to immunization records at Palm Elementary. Auditors’ state‑compliance testing flagged one TK pupil with only one dose recorded for both measles and varicella, where two doses are required. That omission made 54 days of attendance ineligible for state ADA claim, resulting in an estimated fiscal impact of about $4,686.

Response and context Audit staff and district fiscal staff said site procedures were in place but follow-up with the family did not occur in that case; the district said it has since reviewed procedures and reinforced follow‑up at sites. The board thanked district accounting and business services staff for the cooperative audit process and for resolving prior year findings; auditors noted that several previous exceptions had been cleared.

Board questions Trustees asked where to find restricted and committed fund details (auditors pointed to Note disclosures in the financial statements and the fund balance chart in the audit). Trustees also asked about the county Office of Education’s prior budget stabilization request; auditors said the district’s adopted reductions for 2025–26 satisfied the county’s concern provided the district does not incur further deficit spending.

What this means An unmodified opinion is the highest level of assurance an auditor can give: the audit indicates the district’s financial statements are fairly presented in all material respects. The single immunization finding has a limited fiscal effect but highlights the importance of consistent site follow‑up to preserve ADA claims. The Measure BB performance audit reported no material misuse of bond funds in the tested sample.

Provenance: the audit was presented and discussed at the Jan. 20 board meeting; auditors and deputy superintendent answered trustees’ questions during public board discussion.