District auditor issues clean opinion; board accepts audit and requires action plan on findings

Acuity partner Glenn Kearns told the board the district’s 2023–24 financial audit earned an unmodified (clean) opinion. The auditor reported positive changes in net position and improvements in record keeping and controls compared with prior years.

Kearns said the district had a positive change in net position when accounting for noncash depreciation and that general‑fund results showed management monitoring revenues and expenditures. Compliance testing of federal and state grants found no major compliance failures. Audit findings were limited and largely carried over from prior periods; management has already taken steps to address most control issues, Kearns said.

The audit report listed a handful of findings, including a gift‑card control issue and a payroll‑check handling item tied to payroll timing. Jane Noffsiger, the district business manager, told the board those issues have been remediated (gift‑card controls tightened and office managers trained) and that payroll timing procedures will change so that July/August pay handling complies with audit guidance while still accommodating employee preferences where feasible. The business manager must file an action plan with the Secretary of State addressing the audit comments.

Board members praised the work to improve controls and accepted the audit report; the board voted to approve the audit and directed staff to submit the required remediation plan to state officials.