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Clovis Municipal Schools receives 'clean' 2025 audit; auditors note material weakness in accounts-payable reporting
Summary
Auditors gave Clovis Municipal Schools an unmodified opinion on the June 30, 2025 financial statements and on major federal programs, but identified one material weakness in accounts-payable reporting and a material weakness at the Clovis Schools Foundation; the district has a corrective-action plan.
AJ Bowers, partner with audit firm Car Rigs, told the Clovis Municipal Schools Board that the district's June 30, 2025 financial statements received an unmodified (clean) opinion and that the district's major federal programs'the child nutrition and special education clusters'also received unmodified opinions.
"This is what we would call a clean audit," Bowers said during the board's meeting presentation, noting the audit included testing of federal programs and state-required compliance areas. He described an unusual timeline this year caused by a late federal compliance supplement and a government shutdown, which delayed the audit process and federal filing deadlines.
Bowers said the audit identified one material weakness and one other non-compliance for the district, and that the Clovis Schools Foundation reported a separate material weakness. "We have one material weakness and one other non-compliance," he said, and auditors discussed recommendations and the district's corrective-action plan at the February exit conference.
Finance staff and Board President Cordova highlighted the substance of the findings: a material weakness tied to accounts-payable reporting timing, described by a district official as "an error on AP reporting from what should have been paid in the current fiscal year, but it was carried over," which the district characterized as a reporting error. The board was told corrective steps and a remediation plan were documented in the audit report.
Bowers also explained that auditors must test major federal awards when a district spends at or above the threshold; in Clovis's case, the child nutrition and special education clusters were selected and received unmodified compliance opinions.
The audit report was dated and submitted to state oversight in late February and released by the New Mexico audit rule process on March 30 to meet federal filing deadlines. District officials said they have implemented the corrective-action items discussed at the exit conference and will continue to report progress to the board.
What happens next: the board received the audit packet and accompanying recommendations; management will continue implementation of the corrective-action plan and report updates to the board at future meetings.
