Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Audit Finance topic
No spam. Unsubscribe anytime.
Independent audit gives Middletown Unified a clean opinion, flags ASB, SARC and ELOP documentation issues
Summary
Christie White presented an unmodified opinion on Middletown Unified's FY 2023–24 financial statements and federal awards but identified findings including ASB internal control weaknesses, SARC documentation issues, a LCFF unduplicated‑count error with $27,700 questioned cost, and ELOP documentation/ratio lapses.
Christie White auditor John Peta presented the district's fiscal year 2023–24 audit and told trustees the district received an unmodified (clean) opinion across financial statements, federal awards and state compliance. He noted no material weaknesses but listed four findings requiring corrective action: associated student body (ASB) internal control documentation gaps, repeat SARC (School Accountability Report Card) documentation problems, one LCFF unduplicated‑count documentation error that extrapolated to a $27,700 questioned cost, and Expanded Learning Opportunities Program (ELOP) documentation and pupil‑to‑staff ratio recordkeeping issues.
"I'm happy to report that the district received an unmodified opinion across the board," Peta said, adding that the audit uncovered three state compliance findings and one internal control significant deficiency related to ASB. He explained the LCFF extrapolation—one of ten tested student files lacked proper documentation—led to the $27,700 calculation from the CDE template and described district corrective actions including additional ASB training, transferring middle school ASB accounts to district fiscal management and improved SARC review procedures.
Peta also reviewed corrective steps for ELOP: add an electronic signature to registration forms and maintain documentation to demonstrate required pupil‑to‑staff ratios. Trustees moved to accept the audit; the board approved the audit in a recorded motion.
