Independent Audit Engagement Letter for 2025-26 School Year
The official document
What the district published
This is the source material — exactly as released by RUSD. The plain English translation below is this site's version, written for community members who shouldn't need a budget degree to understand where their school dollars go.
Original PDF coming soon — check reedschools.org for the source document.
In plain English
What this document actually says
This is an engagement letter from Stephen Roatch Accountancy Corporation confirming their contract to audit Reed Union School District's financial statements for the year ending June 30, 2026. This is year 3 of a 3-year contract. The audit will examine all district funds, financial activities, and compliance with state and federal regulations. The auditors will review financial statements, internal controls, budget compliance, pension liabilities, and other post-employment benefits (OPEB). They will test revenue recognition, accounts payable, and management controls. The audit follows Government Auditing Standards and California K-12 audit requirements. The auditors will issue opinions on whether the district's financial statements are accurate and fairly presented.
What this means for your family
This audit ensures the district is properly managing taxpayer money and following financial regulations. Independent auditors verify that funds for teachers, programs, and facilities are being tracked correctly and spent appropriately. The audit provides transparency and accountability for how the district handles the budget that supports students' education. Families can access the final audit report to understand the district's financial health.
Summaries are AI-assisted and based on the original district document shown above. Nothing has been editorialized — interpretations are clearly labeled. This site is maintained by Lina Godfrey's campaign as a community resource.