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District audit finds unmodified opinion but flags recordkeeping and immunization issues
Summary
External auditors issued an unmodified opinion on Lemon Grove School District's 2024–25 financial statements but found a significant deficiency in OPEB reporting and state-compliance findings tied to fingerprinting/health screening records and missing student immunizations that affected ADA.
The Lemon Grove School District accepted its 2024–25 financial and program audit on March 10 after auditors delivered an unmodified opinion, while noting areas for corrective action.
Aubrey Mann of Wilkinson Hadley King & Co., the district's external auditor, told the board the audit covered fiscal year ending June 30, 2025 and found the financial statements fairly presented. The auditor reported total assets of $146.5 million, liabilities of about $134.0 million and a reported net position of $25.2 million.
Mann said auditors identified one significant deficiency in internal control related to the district’s OPEB (other post‑employment benefits) trust accounting: trust assets were being presented in a way that effectively double‑counted funds when combined with the actuary’s reduction of liabilities. The auditor recommended removing that separate asset reporting; staff said corrective action is underway.
Under state compliance testing auditors identified two matters requiring attention. First, in the Expanded Learning Opportunities Program audit work, district records for fingerprinting or health screenings were missing for four of 60 employees sampled; the auditor recommended an internal review and securing required documentation. Second, auditors found five students without required seventh‑grade immunizations in the attendance data, resulting in an eligibility adjustment for ADA that translated to an estimated $36,000 in lost apportionment for the periods reported. Staff told the board they are improving SIS tracking and expect to reconcile attendance and immunization records with the state; staff also reported that follow-up data reviews identified other attendance items that produced roughly offsetting upward adjustments.
Board members asked for clarification and corrective-action updates; staff said corrective action plans have been started, and that the OPEB reporting practice will be changed to prevent double counting. The board voted to accept the audit report.
