Auditor gives Linn‑Mar a clean opinion; federal grants and child‑nutrition program tested

An independent auditor told the Linn‑Mar Community School District board that the district’s year‑end audit resulted in unmodified — or clean — opinions on its financial statements and on compliance with government auditing standards.

Mia, the engagement auditor, summarized three audit components: the financial statement audit, a government‑auditing‑standards review of internal controls and a federal single‑audit of federal grant programs. She said the district received an unmodified opinion on the financial statements and no internal‑control material weaknesses were reported under government auditing standards.

Key numbers: the auditor reported the district expended $3,000,000 in federal grants for fiscal year 2024. The largest federal program was the Child Nutrition Cluster, with approximately $1,800,000 in expenditures; that program was tested for compliance and also received a clean opinion with no findings.

The auditor also noted a statutory reporting section (Part IV) that included two common items for Iowa districts: certified enrollment and supplementary weighting; she characterized those as routine and not significant. The audit produced a board‑communication letter and a control‑deficiency letter; the latter contains management advice rather than reportable findings. Mia said the district has made strides in procedures and policies and that some prior audit findings have been cleared.

Board member Melissa asked whether the auditor had policy or procedural recommendations. Mia pointed to the control‑deficiency letter for specific items — for example, early‑retirement documentation occasionally not matching plan requirements — but confirmed there were no significant items to report.

The auditor invited questions and did not identify any required corrective actions other than the routine items listed in the statutory section.