Richard (district auditor) told the board auditors follow a state auditor guide that requires governing boards to review and approve an annual fraud risk assessment. He said the assessment for fiscal year 2025 earned 350 points — a low-risk score for an entity of the district's size and staffing levels.

Richard explained the assessment framework evaluates internal controls and separation of duties. He said the assessment is completed by the entity and must be board-approved as part of the state audit process. Board members made a brief motion to approve the assessment for FY25; the motion passed by voice vote.

No particular corrective actions were noted; Richard encouraged board members to take the state training available through the state auditor’s office. The assessment will be filed as part of the district’s audit documentation.