Virtual

School Districts Virtual Conference 2025 (Day 2 Only)

Date: April 24, 2025

Time: 12:30 – 4:05 p.m. PT

CPE: 4

Overview

Financial professionals auditing school districts must stay ahead of evolving accounting and compliance challenges. Join us for expert insights on the latest industry developments, financial statement updates, internal controls, and key compliance hurdles. Learn from industry leaders as they share real-world examples and practical guidance to help you navigate the complexities of school district audits.

This half-day event is perfect for an overview of K-12 Local Education Agency (LEA) Hot Topics, or as an add-on if you attend the Governmental Accounting & Auditing Virtual Conference on April 23-24

Please note, agenda and/or speakers are subject to change.

Product Code
1000003839
Credit Type
CPE: 4
CPE-AA: 4
CPE-GT: 4
CPE-Technical: 4
YB: 4
Format
Virtual
Intended Audience
Senior-level staff and partners responsible for school district audits, large-district business staff, school district fiscal directors, county office business officials and school board members.
NASBA Field of Study
Accounting (Governmental)
Level of Difficulty
Update
Prerequisites
Working knowledge of school district auditing.
Advance Preparation
None

Learning Objectives

Identify the impact of key updates from the California Department of Education and California State Controller

Recognize key changes in school district audits

Major Subjects

California Department of Education and California State Controller updates
School district audits

Agenda

Welcome Remarks

Overview of the Expanded Learning Opportunities Program (ELO-P)
Explore the latest developments in Expanded Learning Opportunities Program (ELO-P) funding and compliance in this comprehensive session. Learn about the funding allocation process, requirements for submitting the Operational Intent Certification for FY 2025–26, and audit expectations outlined in the Audit Guide. The session will also offer insights into the Governor’s Budget Proposal and highlight essential resources, tools, and support available to help streamline program management and ensure ongoing compliance.
Speaker(s)
Lien Chew Ruthann Munsterman Dean Patterson

State Controller’s Office Update: K-12 Audit Guide and Report Certifications
The SCO’s update will include an overview of the K-12 Audit Guide changes in required audit procedures for fiscal years 2024-25 and 2025-26, and an update on the Local Education Agencies (LEAs) and School Facilities Program reports certification process, reports certification statistics, common report deficiencies, and tips on how to avoid these deficiencies in the future.
Speaker(s)
Iryna Bush Keith Jung

K-12 School Facility Program Audit Review & Full Day Kindergarten Overview

Auditor’s Perspective on the 2024-25 Audit Guide
Commentary and suggestions regarding new Audit Guide requirements, upcoming expected changes, and other relevant best practices involving the Audits of Local Education Agencies in California.
Speaker(s)
Aubrey W. Mann

Break

2024-25 Charter School Update
Discussion about the Charter School Task Force recommendations and the ways that will impact future audits.
Speaker(s)
Aubrey W. Mann

Hot Topics Roundtable
Speaker(s)
Aubrey W. Mann
Dr. Michele Huntoon

Faculty

Iryna Bush

Iryna Bush is an audit manager with the Financial Audits Bureau, Division of Audits of the California State Controller’s Office. She oversees the report certification function of the Education Oversight Unit. Iryna worked as a specialist and lead auditor on a variety of engagements within the Financial Audits Bureau including school districts, joint powers authorities, governmental funds, and quality control reviews of CPA firms. Iryna earned ...

More about Iryna Bush

Lien Chew

Lien Chew is an Education Fiscal Services Consultant with the School Fiscal Services Division at the California Department of Education. She joined the Department in 2023. Prior to this, Lien spent over 20 years with the California Department of Motor Vehicles, where she worked in the Financial Reconciliation and Reporting Units, ensuring accuracy and integrity in financial reporting.

More about Lien Chew

Michele Ann Huntoon

Keith Jung

Keith Jung has over 33 years of auditing experience with the State of California, both in conducting and supervising/managing financial and performance audits. Keith obtained his CPA certificate in 1991 while with the State Controller’s Office (SCO) Education Unit, where he performed financial and performance audits of school districts. Keith has also been an audit supervisor with the Department of General Services, Office of Public School C...

More about Keith Jung

Aubrey W. Mann

Aubrey W. Mann, CPA is a partner of Wilkinson Hadley King & Co., LLP, a CPA firm specializing in the field of K-12 education school accounting and auditing. Mann is a graduate of Southern Utah University with a bachelor’s degree in accounting, and of Washington State University with a master of business administration, with an emphasis in finance.Mann has over 20 years of experience in audits of governmental and not-for-profit clients and has ...

More about Aubrey W. Mann

Ruthann Munsterman

Ruthann Munsterman is an education fiscal service assistant with the Audit Resolution Office in the School Fiscal Services Division (SFSD) at the California Department of Education (CDE). Munsterman is responsible for the review and resolution of audit findings, instructional time audit penalty waivers, and the Educator Effectiveness program.

More about Ruthann Munsterman

Dean Patterson

Dean Patterson is an Education Administrator for the School Fiscal Services Division. He joined the California Department of Education in 2020 after ten years of teaching and administering at public schools in the state. His primary responsibilities are overseeing the funding and related requirements for Expanded Learning Opportunity Program, Special Education AB 602, the Form J-13A, and Attendance Accounting and Instructional Time.

More about Dean Patterson

School Districts Virtual Conference 2025 (Day 2 Only)

Member

Nonmember

Overview

Product Code

Credit Type

Format

Intended Audience

NASBA Field of Study

Level of Difficulty

Prerequisites

Advance Preparation

Learning Objectives

Major Subjects

Agenda

12:30 – 12:31 p.m. PT

Welcome Remarks

12:31 – 12:55 p.m. PT

Overview of the Expanded Learning Opportunities Program (ELO-P)

Speaker(s)

12:55 – 1:25 p.m. PT

State Controller’s Office Update: K-12 Audit Guide and Report Certifications

Speaker(s)

1:25 – 1:50 p.m. PT

K-12 School Facility Program Audit Review & Full Day Kindergarten Overview

1:50 – 2:15 p.m. PT

Auditor’s Perspective on the 2024-25 Audit Guide

Speaker(s)

2:15 – 2:25 p.m. PT

Break

2:25 – 3:15 p.m. PT

2024-25 Charter School Update

Speaker(s)

3:15 – 4:05 p.m. PT

Hot Topics Roundtable

Speaker(s)

Faculty