Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Audit topic
No spam. Unsubscribe anytime.
Auditor issues unmodified opinion for Sunol Glen Unified; flags unadministered Expanded Learning program
Summary
External auditor Michael Heston said the districtreceived an unmodified opinion for 2023–24 financials and no internal‑control findings, but noted the Expanded Learning Opportunities Program (ELOP) was not administered. Trustees asked clarifying questions about the identified risks and next steps.
The district received an unmodified audit opinion for the 2023–24 fiscal year, auditor Michael Heston of Eid Bailey told the board, adding that the financial statements "presented fairly in all material respects." The auditor said the general fund increased slightly and that available reserves ended at about 19.7 percent, above the state's 5 percent minimum for solvency review.
Board members pressed the auditor to explain two items the report labeled as significant risks: management override of controls and the net pension liability. Heston said those items are identified across many clients under current auditing standards and do not indicate control failures unique to Sunol Glen Unified. He also noted the district received less than $750,000 in federal funding, so a single audit was not required. "This year, we issued an unmodified report," Heston said. "There were no findings over internal controls related to financial reporting."
