Review Agenda Item
Meeting Date: 4/27/2022 - 6:00 PM
Category: Consent Agenda
Type: Action
Subject: 14.6 Review and Potential Ratification of the Contract Amendment with Crowe for 2021-2022 Audits
LCAP (Local Control Accountability Plan) Goal:
Goal 1: All students will receive a high quality education in a safe and welcoming environment with equitable and high expectations, access to technology, and instruction in the California State Standards that prepare them for college and/or career.
Policy:
Enclosure
File Attachment:
MDUSD-District (Audit)-2022-draft-fees change.pdf
MDUSD-Bonds (MEASURES C and J)-2022-draft-fees change.pdf
Summary: At the April 14, 2021 board meeting, the board approved a contract for the 20/21 fiscal year audits for the District, Measure C, and Measure J for a total amount of $65,000 ($54k for financial statement, $5,000 for Measure C and $5,500 for Measure). The contract also included the district financial audit, and Measures C&J audits for 2021/22 fiscal year for a total amount of $65,000.
The contract stipulated that the fees for the 2021/22 fiscal year audits were subject to change if circumstances arose which require additional level of work by the auditors. The 2022 audit guide for K-12 Districts to was updated adding several new compliance testing areas including:
• Immunizations
• Educator Effectiveness
• Expanded Learning Opportunities Grant (ELO-G)
• Career Technical Education Incentive Grant
• In-Person Instruction Grant
Due to these changes, the total amount for the 2021/22 audits will be increased to $75,000 ($60,000 for financial statement audit, $6,500 for Measure C and $6,500 for Measure).
Funding: General Fund for District Financial Audit
Measure C for Measure C Audit
Measure J for Measure J Audit
Fiscal Impact $73,000
District Audit 2021-22: $60,000
Measures C and J Audit 2021-22: $6,500ea)
Recommendation: Move to approve audit contract with Crowe, LLP.
Approvals:
Recommended By:
Signed By:
Isaac Williams - Internal Auditor
Signed By:
Dr. Lisa Gonzales - Chief Business Officer
Signed By:
Dr. Adam Clark - Superintendent
Vote Results:

Original Motion
Member Linda Mayo Moved, Member Keisha Nzewi seconded to approve the Original motion 'Move to approve audit contract with Crowe, LLP.'. Upon a Roll-Call Vote being taken, the vote was: Aye: 5 Nay: 0.
The motion Carried 5 - 0
   
Linda Mayo     Yes
Debra Mason     Yes
Cherise Khaund     Yes
Keisha Nzewi     Yes
Erin McFerrin     Yes