Auditors give Roswell schools an unmodified opinion for FY23‑24; report flags a few control findings

Independent auditors presented the Roswell Independent School District’s fiscal year 2023‑24 audit and gave an unmodified (clean) opinion on the district’s financial statements and on two major federal programs examined in the single audit.

The auditor said the unmodified opinion indicates the financial statements are presented fairly in accordance with U.S. governmental accounting standards. The single audit included Title I and the Education Stabilization Fund; auditors issued unmodified opinions on compliance for those programs.

The audit report included findings: auditors reported one significant deficiency related to internal control over financial reporting and one other noncompliance finding. In the single audit, auditors reported one significant deficiency related to Title I that staff described as a procedural mismatch expected to be resolvable.

Audit staff noted the report timeline experienced state‑level review delays: fieldwork was completed in October and the district submitted materials to the state by the November deadline, but the state’s review delayed public release until March.

During question and answer, auditors recommended the district follow up on findings and said they would review corrective actions in next year’s audit. Board members asked about the audit committee and the entrance conference process; the auditors and district staff said they would coordinate an entrance conference for the current year’s audit.

Board member Miss Sanchez moved to accept the FY2023‑24 audit report; the board approved the motion by voice vote.

The auditor told the board the firm will continue to assist the district with federal‑grant compliance questions and that the district should implement corrective action on the findings and report back during the next audit cycle.