SUHSD Audit / Finance Subcommittee Meeting - October 5, 2026

The Sweetwater Union High School District Audit/Finance Subcommittee met on October 5, 2026, to review the district’s audits, finances, and procurement controls. Crowe reported that year-end audit testing is underway, with a December 7 presentation planned, contingent on release of the federal 2026 compliance supplement. The district’s unaudited actuals show a $319 million fund balance, including $40 million earmarked for the Local Control and Accountability Plan; about $12 million in expiring program funds helped offset general-fund operating costs. The district also received an approximately $10,000 refund after a completed IRS audit. A CalSTRS review remains open, with a draft report under review. The subcommittee was advised that AB 126 extends the audit filing deadline from December 15 to January 31 and adds reporting, review, and audit-acceptance requirements; staff said they still aim to meet the existing December timeline.

The California Department of Education’s periodic School Food Authority procurement review found no major findings, but identified minor corrective actions. Nutrition Services updated its code of conduct and procurement procedures, including soliciting three vendors for applicable purchases; formal bids are used above the district’s stated $350,000 federal threshold. The district said it is seeking local food suppliers where permitted, and reported that pizza purchases have declined while food and equipment costs are rising. The committee supported forwarding an update to the board allowing food-truck fundraisers under supervision and applicable requirements; a motion to forward the prior meeting minutes to the board passed. No new contract award or procurement expenditure approval was identified.