Suffolk board hears Cherry Bekaert audit overview as members debate deeper "forensic" review

Good evening. At an April 10 work session, the Suffolk City School Board heard an overview from Cherry Bekaert auditors about how the school division’s financial statements are audited and debated whether to order a deeper, targeted review after years of public questions about spending.

Cherry Bekaert engagement partner Laura Harden told the board the schools’ audit is performed as part of the City of Suffolk’s annual comprehensive financial report and under generally accepted auditing standards issued by the American Institute of Certified Public Accountants. “There is not a separately issued audit opinion for Suffolk Schools, as there's not a separate financial statement,” Harden said, and she described a risk‑based process that begins with understanding internal controls, follows testing of payroll and disbursements, and reconciles state and federal program reports. “We can't test 100% of the transactions,” she said. “We do make fraud inquiries ... but we are not out looking specifically for fraud.”

Why it matters

Board members and several public speakers said distrust about how tax dollars are spent has persisted in the community and asked whether the standard audit is sufficient. The board discussed options that go beyond the standard financial statement audit — for example, agreed‑upon procedures to test specific transaction samples, an internal‑controls review, or a forensic engagement targeted at possible wrongdoing or systemic weaknesses. Harden said Cherry Bekaert can perform those alternative engagements but they are outside the scope of the routine financial statement audit.

What auditors told the board

Harden said the firm follows the Virginia Auditor of Public Accounts specifications for local government audits and tests items such as VRS (Virginia Retirement System) reporting, procurement compliance,…