Board accepts 2023-2024 Eide Bailly audit — "unmodified opinion, no audit findings"
Vote 5-0
At the same November 21, 2024 meeting that voted to terminate Viloria's contract, the board voted 5-0 to accept and approve the 2023-2024 District Audit. Eide Bailly was scheduled on the agenda as a standalone in-person presentation (item 6.D "Auditors - Eide Baily, LLP" under Reports), with the action vote following later under Action Items - Business Services. Eide Bailly's auditor Bobby Patel characterized the result on the record: an audit is "designed to assess reasonable assurance," and "unmodified opinion is the highest level a district can earn and LBUSD earned unmodified on all levels." Mr. Dixon noted "Page 96 - no audit findings!" The H&W over-cap contribution pattern later quantified by the Bishop & Associates forensic review (September 2025) covers the same fiscal year (2023-24) included in this audit; that pattern was not identified in this routine financial audit.
People referenced
Citations (1)
- Approved Minutes — Regular Board Meeting, November 21, 2024 primary Laguna Beach Unified School DistrictLaguna Beach Unified School District · 2024-11-21
An audit is a process designed to assess reasonable assurance. Unmodified opinion is the highest level a district can earn and LBUSD earned unmodified on all levels.
Eide Bailly auditor Bobby Patel on the record at the November 21, 2024 meeting. The minutes also record Mr. Dixon's "Page 96 - no audit findings!" remark. 5-0 vote to accept and approve.