Manchester School District accepts unmodified FY24 audit; auditors flag missing written Title I allocation method

The Manchester School District Board of Trustees accepted an unmodified audit opinion for the fiscal year ended June 30, 2024, while auditors reported a federal-compliance finding that the district did not have a written methodology for allocating state and local funds to Title I programs, district officials said at a special meeting.

The finding was described by Cheryl Pratt of Plaza and Sanderson, the firm that conducted the audit, who told trustees the firm issued an unmodified opinion on the district’s basic financial statements and found no material weaknesses, no significant deficiencies and no material noncompliance with state or federal law. "You did receive an unmodified opinion on your financial statements with no material weaknesses, no significant deficiencies, and no material noncompliance with state or federal law," Pratt said during her presentation.

Pratt said the district received and expended just over $62,000,000 in federal funds during FY24; the auditors tested roughly $9,600,000 in Title I funds, about $1,600,000…