Independent Audit Confirms Strong Financial Oversight at Moorpark Unified

(Moorpark, California) Jan. 14, 2026—Moorpark Unified School District received a clean, independent audit for the 2024–25 fiscal year, confirming that the district’s financial records, internal controls and compliance with state and federal requirements are in good standing, according to auditors with CliftonLarsonAllen LLP, a national accounting and consulting firm.

The audit reviewed the district’s financial activity for the year that ended June 30, 2025.

The firm’s work began in the spring and concluded in December, said Gianna Paris, a senior accountant with CliftonLarsonAllen who presented the audit’s findings to the Board of Education on Jan. 13.

After the presentation, the Board voted 5-0 to accept the audit.

The auditors issued an unmodified, or clean, opinion on the district’s financial statements. A clean opinion means the district’s financial statements are fairly presented in accordance with generally accepted accounting principles in the United States, the audit said.

In addition to reviewing the financial statements, the audit examined the district’s internal controls over financial reporting and compliance with federal and state programs.

Paris said the audit did not identify any material weaknesses in the district’s internal controls or reportable compliance issues under federal auditing standards.

“The district’s Business Services Department was great in providing us all of the support that we needed to help implement this. We did not identify any instances of noncompliance or other matters that need to be reported under the government’s auditing standards,” Paris said during her presentation to the board.

Because Moorpark Unified used more than $750,000 in federal funds during the fiscal year, the audit included expanded testing of major federal programs, Paris said.

Those programs included the remaining Education Stabilization Fund and the Special Education cluster. Paris said the district was found to have complied, in all material respects, with the requirements tied to those programs, and no significant deficiencies were identified in internal controls over compliance.

The state of California also requires school districts to be tested in several specific compliance areas tied to funding and operations. Paris said those areas were reviewed and the district was found to have met state requirements in all material respects.

“Our opinion is that the district complied in all material aspects with the requirements issued by the state. I would like to just thank the district for their help and providing us with all the information and records that we needed to do our job and give a shout-out to Juan Pablo Herrera and Cathie Roberts. Without them, we wouldn’t have gotten this done. They were really great on giving us everything in a timely fashion,” Paris said.

The audit included one required finding related to instructional time for the 2024–25 school year.

According to Paris, two Moorpark Unified school sites were closed for a period of time in November because of the Mountain Fire and related power outages.

Those closures caused the district to fall short of the state’s required number of instructional days and minutes. The district, however, submitted a J-13A waiver request to the state, which is the standard process for emergency closures, Paris said.

At the time the audit report was issued, the waiver was still pending, which required the issue to be listed in the audit. Paris said the finding will be cleared once the waiver is approved. Many of those waivers have been backlogged due to significant fires across the state last year, including the Palisades Fire.

Last year’s audit included a finding related to cafeteria fund reimbursement claims, according to Paris. Paris said the district submitted a corrective action plan and that testing this year showed the issue had been resolved, with no related findings for this year.

The audit also reflected the district’s adoption of a new accounting standard related to compensated absences. The standard changed how certain employee leave liabilities are measured and reported, and the audit said the district applied the new requirements correctly.

According to the audit, Moorpark Unified’s financial records, controls and reporting processes met state and federal requirements and professional accounting standards. The audit also said the district’s financial statements fairly reflect its financial position as of June 30, 2025.

A copy of the full audit report was presented to the Board of Education as part of its January meeting agenda and is available through the district.