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Board accepts 2023–24 audit; auditors report unmodified opinion and two compliance findings
Summary
The board accepted the district's 2023–24 audit after an auditor presentation that noted an unmodified opinion, removal of longstanding internal-control findings on activity funds, and two compliance findings (late submission and a budget variance).
NATCHITOCHES, La. — The Natchitoches Parish School Board voted Feb. 11 to accept the district’s 2023–24 annual audit after a presentation by auditor Jennifer Hawkins.
Hawkins told the board the auditors issued an unmodified opinion and found no material weaknesses in internal control. She said a longstanding internal-control finding related to school activity funds was removed this year after the district strengthened procedures. ‘‘Within the last several years, Mr. Lee and Dr. Eloy, they have worked really hard to get the schools to implement a lot of procedures,’’ Hawkins said.
The audit did include two compliance findings. Hawkins said the first was a late submission of the audit report to the legislative auditor (the report deadline is Dec. 31) and the second was a budget finding: state law requires a budget amendment when an unfavorable variance exceeds 5 percent, and auditors found such a variance tied to summer-school expenditures.
Why it matters: An unmodified opinion signals that auditors believe the district’s financial statements present fairly in all material respects; the removed activity-fund finding indicates improvements in local controls. The compliance findings will remain in the audit record and were discussed as items the district will address.
Board action: A motion to approve the audit was offered by (as recorded) Steven Harris and seconded by Russ Dansley; the board approved the audit on a roll-call vote with all members present recorded as voting yes.
Other audit details: Hawkins highlighted net-position and fund-balance figures, noting a positive change in net position and an unassigned general-fund balance she reported as available for spending. She also summarized statewide agreed-upon procedures that flagged missing policy language on ethics, incomplete documentation of certain bank reconciliations, and the inherent risk when single employees handle cash collections. Hawkins said the district had applied for a 90-day extension to the legislative auditor and expected to file within the extension window.
Ending: The board accepted the audit and encouraged staff to continue implementing the improved controls Hawkins described. No sanctions or financial penalties were imposed at the meeting; Hawkins said late submission findings do not automatically carry a fine but remain on the record unless cured.
