Antioch Unified auditor reports unmodified opinions, flags two minor state findings

Charles Webly of Crow LLP presented the district's fiscal-year audit and reported unmodified opinions on the district's government-wide financial statements, the federal programs audited and the state awards audit required under Education Code. The audit was submitted to the State Controller's Office by the required deadline.

Webly noted two minor state compliance findings that did not affect the overall audit opinion: an attendance testing discrepancy equivalent to approximately 0.01 ADA and one after-school program attendance count that did not match the reported number. He described both as minor and without fiscal impact.

The auditor also reported on Measure C (the prior bond): roughly $15,000 in expenditures were incurred in the fiscal year and the audit tested about $7,000 of those disbursements with no issues found. The auditor described the unmodified opinions as the highest level of assurance for an external financial audit.

Board members and staff posed no substantive follow-up questions; no formal action was required other than acceptance of the audit and posting of the report, which staff said would be completed as required.