Anaheim Elementary accepts 2024–25 financial audit with two repeat findings and operational recommendations

The Anaheim Elementary School District board on Feb. 11 received and accepted the district's 2024–25 annual financial audit from Christie White & Associates, which issued unmodified opinions on the district's financial statements and on state and federal awards.

Monique Manzo of Christie White told the board auditors found no material weaknesses or significant deficiencies in internal control but reported two repeat findings carried over from the prior year. One finding involved the ACES attendance reporting reconciliation: in a sample of audited sites the district's reports understated students served by 12. The second finding involved the Expanded Learning Opportunities Program (ELOP): auditors selected samples at the five sites reviewed and found unsigned registration forms for some enrolled students. Manzo said there were no penalties resulting from those findings and recommended monthly reconciliations and improved recordkeeping to prevent recurrence.

Manzo also highlighted a new management-letter item in the audit concerning cash-receipt practices. In testing of 25 cash collections, auditors identified eight instances where deposits were not made in a timely manner. The firm recommended more frequent (for example, weekly) deposits and stronger safeguarding of collections.

Superintendent Jesus Chavarria and district fiscal staff told the board they will work with school sites and fiscal services to implement the auditors' recommendations. Chavarria thanked staff across departments and said the district will follow up in the coming audit cycle.

Board members asked clarifying questions about the sampled sites and whether the findings carried any financial penalties; auditors and staff confirmed there were no financial penalties tied to the identified issues but emphasized the importance of corrective steps. The board voted to accept the audit.