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External audit gives Burbank Unified's Measure ABC a clean opinion; wording on committee establishment to be corrected
Summary
CLA reported an unmodified (clean) financial and performance audit for Measure ABC, recording roughly $26 million of expenditures and concluding bond funds were spent only on voter-authorized projects; auditors agreed to revise language about the oversight committee's establishment date.
CLA senior auditor Gianna Perez presented an external financial and performance audit of Burbank Unified's Measure ABC bond fund for the 2024-25 fiscal year, telling the Citizens Bond Oversight Committee the firm issued an unmodified opinion stating the bond fund's financial statements were presented fairly.
Perez said the audit process included testing a judgmental sample of 23 transactions totaling about $20 million, representing roughly 76% of total expenditures, and that those sampled invoices and purchase orders tied back to the voter-approved project list. "Our testing concluded that the district accurately accounted for expenditures within the Measure ABC bond building fund, and that these expenditures were made solely for board-authorized bond projects," she said.
The auditor also flagged wording on page 14 of the report that used the past tense to say the district "established and appointed" the oversight committee as of June 30, 2025. A committee member had earlier raised that the phrasing could be misleading; Perez said CLA can issue a revised report to correct that language before the audit goes to the Board of Education.
Committee members pressed the auditors on internal controls and documentation. Perez said auditors found no material weaknesses, significant deficiencies, missing approvals or missing signatures for the expenditures examined through June 30, 2025. She explained that auditors matched expenditures to the district's approved project list (the Perkins Eastman master plan) when determining eligibility.
The committee discussed timing: Perez said California districts typically time audits to county submission deadlines and that this year's report was delayed in part because of a requested extension and delayed federal guidance. The auditor indicated the report is typically presented to this committee in January once the unaudited actuals are approved.
The committee thanked CLA for the work and requested that in future cycles a committee member attend entrance meetings so the committee's oversight concerns are included early. The audit is scheduled to be considered by the Board of Education at the board meeting the following day.
