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Duarte Unified auditors give district and bond programs clean opinions for FY 2024–25
Summary
External auditors reported unmodified (clean) financial and compliance opinions for Duarte Unified’s 2024–25 district and Measure E/S bond audits and flagged no reportable findings; trustees moved to accept the audits after brief questions about standard "going concern" language.
Natalie Palma, an auditor with Christy White & Associates, told the Duarte Unified Board that the district’s 2024–25 financial statements, state compliance, and federal program compliance received unmodified opinions and that the Measure E and Measure S bond performance audits likewise produced unmodified opinions with no reportable findings.
"Our financial statement opinion, our state compliance opinion, and federal compliance opinion were all unmodified," Palma said during the board meeting. She summarized standard audit procedures — testing internal controls in purchasing, payroll, cash receipts and selecting samples of expenditures for the single audit of major federal programs such as the child nutrition cluster and Title I.
Palma also addressed a trustee question about standard wording that asks auditors to "conclude whether ... conditions or events raise substantial doubt about [an entity's] ability to continue as a going concern." She said the language is required in reports and that, in this case, "there isn't a going concern." Board members accepted the auditor's explanation and thanked staff for their work.
The audit presentation included additional bond‑program procedures: the auditors sampled non‑personnel expenditures (about 38% for Measure E and 33% for Measure S), reviewed change orders to verify they did not exceed 10% of total contracts, and confirmed applicable bidding procedures were followed. The auditors also verified that employees charged to bond programs held positions appropriate to bond activities.
Trustees moved to approve the annual financial audit for fiscal year 2024–25 and the Measure E and Measure S bond program audits, recording approvals without substantive comment. The board did not accept any audit findings because none were reported.
What happens next: Audited financial statements and bond performance reports will remain part of the district record and available to the community as requested. Board action at the meeting formalized acceptance of the audits and closed the fiscal‑year review for 2024–25.
