Auditor issues unmodified opinion on Measure M; board accepts audit report

The Moreland School District board accepted the Measure M bond fund audit for fiscal year 2024–25 after external auditor Rodrigo Castillo of Christy White presented an unmodified opinion, the highest level of assurance auditors can provide.

Castillo told trustees the audit covered the Measure M bond building fund and that the firm’s financial statement opinion found the fund’s statements to be presented fairly in accordance with generally accepted accounting principles. He said the auditors also conducted a performance audit to verify that bond expenditures aligned with voter-approved purposes.

On testing, Castillo said auditors examined roughly $7 million of non-personnel expenditures — representing about 94% of the year’s spending — and reviewed two of five contracts awarded during the year (Anderson Elementary HVAC replacement and Country Lane garden fence project) as well as one of two change orders. He reported that bidding procedures were followed for the sampled contracts, change orders did not exceed 10% of the contract value, and auditors found no instances of bid-splitting or performance-audit findings.

Following the presentation, a trustee moved to accept the audit report; the motion was seconded and the board approved it on a voice vote.

The accepted audit and performance-audit results are included in the district’s Measure M audit report. Trustees were directed to place the audit in the district record and to follow any recommended procedures in the full audit document if staff identifies corrective steps during implementation.