Jeanette Garcia of Jeanette L. Garcia & Associates presents her findings contained in the "Audit Report for Year Ended June 30, 2025" at the Feb, 12, 2026 meeting of the Lucerne Valley USD's Board of Trustees. Photo by Peter Day
By Peter Day
LVUSD Media
Typically, a school district’s annual financial audit may find several items — from small to large — that need attention. But this year’s “Audit Report for Year Ended June 30, 2025” presented by Jeanette L. Garcia to the Lucerne Valley USD’s Board of Trustees on February 12, 2026 showed the district’s financial report was about as spotless as they come.
Of the several factors Garcia is tasked by the state to scrutinize, “We found that you were in compliance with every single one,” she said. “In fact, we did not have any audit findings this year.”
Garcia credited the open — and frequent — communication between herself and the Lucerne Valley USD’s business department for the impressive result. “I think part of this is because of the communication that we have with the district,” Garcia said. “Olga (Fisher, assistant superintendent of business) calls me a lot. We email a lot, but that’s good. I encourage that because I would rather her ask a question before she goes down the wrong path, and so I think that's helped a lot to get us to where we have no findings.”
California Education Code requires school districts to have an annual financial and compliance audit that addresses several key areas:
“The first one is our opinion on the financial statements, whether or not they're fairly presented in accordance with generally accepted accounting principles, and I can say that they are,” Garcia said.
Garcia also looked at how the district complies with federal programs. “Because you receive over $750,000, we have to test your compliance on federal laws and regulations. We found that you were in compliance with everything that we tested.”
Finally, the audit scrutinized the district’s state compliance.
“Every year the California Education Audit Appeals Panel issues what we refer to as the audit guide, and it’s about this thick with dozens and dozens of state requirements that we had to test over here. And we found that you were in compliance with every single one. In fact, we did not have any audit findings this year.”
Garcia added that the audit also included following up on findings from the previous year, “And all those were taken care of and fixed. So overall it was a very good audit. Very good.”
School board member Jessica Risler said, “I really, really appreciate all your hard work and dedication to work. You are part of our community.” School board president Jason Hansen echoed Ms. Risler’s words, “Well, you're definitely part of the team.”