Board approves 2024–25 financial audit, auditors report one nonfinancial compliance finding

The Mendocino County Office of Education board voted to approve the 2024–25 financial audit on Feb. 12, after auditors outlined one compliance finding that carries no financial impact.

Maddie Poma, a director with Christie Weid Associates who assisted with the audit, said auditors found that an incorrect divisor (136 days) had been used in the county’s average daily attendance calculation instead of the correct 180 days, creating a reporting variance. She told the board the issue will be corrected and an added review with the attendance auditor should prevent recurrence. “Finally, all of the financial statement opinion, our state compliance opinion, and our federal compliance opinion were all unmodified which is the best opinion that you can receive,” Poma said. The auditor also noted the district’s fiscal position appears strong and that there were no material financial effects from the finding.

Chair (S1) moved to accept the audit report and the board approved the motion by voice vote. Board members thanked the audit team and staff for timely responses to auditor requests. The audit presentation included standard disclosures about GASB 101 implementation (recognition of portions of cumulative sick leave) and the county’s corrective plan for internal controls related to ADA calculations.

Looking ahead, staff and auditors said the ADA divisor issue will be corrected in reporting processes and that the audit team will follow up with attendance auditors to confirm the revised approach. No further formal actions were recorded on financial matters during this meeting.