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Board approves amended auditor contract as state agencies prepare separate internal‑controls review; board agrees to extend superintendent search

September 11, 2025 | Winston Salem / Forsyth County Schools, School Districts, North Carolina


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Board approves amended auditor contract as state agencies prepare separate internal‑controls review; board agrees to extend superintendent search
The Winston‑Salem/Forsyth County Schools board on Thursday approved an amendment to the district’s audit contract with Forvis‑Mazars that changes the audit due date after the State Board of Education and the Local Government Commission signaled they will commission a separate review of district internal controls. The board also reached consensus to extend the timeline for the superintendent search and to ask the State Board of Education to assist in finding an interim superintendent after Interim Superintendent Moore’s term ends.

Interim Superintendent Moore and district auditors told the board that Forvis‑Mazars has been conducting the annual financial statement audit but asked to pause finalization of the report because the scope of the separate internal‑controls review requested by the state auditor and approved by the State Board is unclear and might affect the district audit’s findings. Forvis‑Mazars advised the district that until the scope and results of that additional review are known, the final audit could be impacted; the firm requested a contract amendment to change the December 31 due date to an open date pending the other engagement.

Moore described prior payments and the district’s interim deficit situation: she said three large payments to vendors now total “just over $15,000,000,” and that the district still owed the Department of Public Instruction (DPI) about $3.4 million (rounded), owed its child nutrition fund about $2 million, and estimated $15–20 million of internal reclassifications or shortfalls in local capital and grant funds. Moore said the district’s revised deficit estimate, pending the audit, was about $37 million; she said the DPI payment ultimately made was lower than the $8.5 million the board requested from the county because charter schools must receive a portion.

Board members asked for clarity about who will pay for the state‑requested audit of internal controls (Moore said the district is responsible for that cost) and whether the district’s routine annual audit can proceed while the separate review is under way. Moore said Forvis‑Mazars will continue interim procedures and would present a substantive update to the board on Oct. 28, but that the final report cannot be completed until the other engagement concludes and Forvis‑Mazars can consider any findings that might be material to the financial statements. The state board has set a deadline of Nov. 4 for the district to present a good‑faith repayment plan and indicated repayments should begin no later than Jan. 20.

On the superintendent search, the board said Summit Search Solutions’ proposed timeline to finish before the holidays appeared unrealistic; members unanimously agreed to extend the search timeline, pursue an interim to cover the school year, and accept assistance from the State Board of Education in identifying an interim candidate. Board member Watts moved the auditor contract amendment; the motion passed unanimously after discussion.

District staff also presented budget amendment and transfer materials to recognize carryover federal grant funds and to reflect the county‑provided funds used to repay DPI for last year’s deficit; the board approved the consent slate and the auditor contract amendment as action items during the meeting.

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Scribe from Workplace AI
Scribe from Workplace AI