SFUSD board accepts audit with unmodified opinions, seeks tracking dashboard for corrective actions

The San Francisco Unified School District board voted Feb. 3 to accept the independent audit for the year ending June 30, 2025, after a presentation by Christie White Associates.

Sarah Polifox, executive senior director with Christie White Associates, told the board the firm issued three unmodified opinions — the highest level of assurance — over district financial statements, federal awards and state awards, after testing programs including Title I and the Child Nutrition cluster. "We issued an unmodified opinion for the district, which is the best opinion that can be issued," Polifox said.

Board members acknowledged the positive change from previous years but pressed staff on a set of seven findings and corrective action plans included in the audit. Commissioners asked for greater clarity about timelines, ownership and how the board and public would be able to track progress. President Kim and others urged revival of a previously used fiscal dashboard to make remediation timelines and responsible managers visible.

Staff and the auditors said the district’s ability to produce requested audit data and documentation had improved markedly since earlier years when responsiveness was a chronic problem. Superintendent Hsu and senior staff said they would explore an updated dashboard and report back at the next meeting or in the second interim report.

After discussion and questions, the board took a roll‑call vote accepting the audit. Student delegates and commissioners recorded aye votes and the motion carried.

Next steps: staff committed to provide the board an update on timelines and a revised tracking approach for audit findings at a future meeting or in the district’s interim reporting schedule.