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Auditor outlines FY26 schedule and one new accounting standard to board
Summary
An audit representative told the Berkeley SD 87 board that interim fieldwork will occur in May and final fieldwork in late August; the presenter warned of implementation of one new account standard that will change narrative reporting and budget schedules.
An auditor presenting to the Berkeley School District 87 Board of Education on April 27 said the district’s FY26 audit will proceed with interim fieldwork in early May and final fieldwork beginning in late August, and that auditors will implement one new accounting standard affecting management discussion, analysis and budget schedules.
Mister Leitkamp (presenter) told trustees: “Our audit dates are for our interim field work at the end of May, May 5th–8th, and then our final field work starts August 24.” He described plans to test controls over financial reporting, transaction cycles and segregation of duties and said auditors will focus on risks that could produce material misstatements caused by error or fraud.
Leitkamp also said the district would see slightly different narrative and reporting requirements because of a new standard to be implemented this year: “what you'll see a little bit more streamlined reporting is a little bit more informative stuff in that…management discussion and analysis, and your budget actionable schedules.”
Trustees asked procedural questions and were told the audit team is mostly unchanged from prior years. Leitkamp offered to share contact information and prior-year recordings to assist district staff during the audit process.
No formal vote was required; the presentation served to confirm scheduling and next steps for district staff and auditors.
