The State Auditor's Office is issuing an unmodified, or "clean," opinion on the Law Enforcement Officers' and Fire Fighters' Plan 2 Retirement Board's schedule of expenditures for the period July 1, 2023, through June 30, 2024, auditors told the board at its May 28 meeting.

Jordan Prince, auditor in charge at the State Auditor's Office, said the office found no significant deficiencies in internal control, no material weaknesses and no instances of noncompliance that were material to the board's financial statements. "We are issuing an unmodified clean opinion on the board's schedule of expenditures," Prince said at the meeting.

The auditors focused testing on salaries, wages and benefits, checking completeness, occurrence and presentation and disclosure in the schedule of expenditures. Prince said the audit identified no material misstatements that required correction and that audit costs were in line with estimates. The State Auditor's Office told the board the final audit report is scheduled for publication on the SAO website on June 2.

Board members expressed thanks to audit staff for timely cooperation during the exit conference. The auditors said they provided a draft report and a packet of management information during the meeting and that future audit schedules were planned for fall and winter 2025.

No board action was required or taken at the meeting on the audit results; the presentation served as the SAO exit conference and notice of the forthcoming report.