Independent auditors issue clean opinion on Plum Borough SD 2024 financials; board moves financials forward

Auditors from MarDusil presented the Plum Borough School District's fiscal year 2024 audit and reported an unmodified (clean) opinion with no audit findings or management letter comments. The board voted to move the audited financial statements forward for approval.

"We will be issuing an unmodified opinion, which is the highest level of opinion that you can get in the audit," said Amy Lewis, MarDusil, summarizing audit deliverables including single‑audit reporting for federal programs. Lewis said there were no internal control weaknesses to report and no material audit adjustments posted.

The firm audited the child nutrition program as the major federal program and reported no findings for the single audit. Lewis also told the board that financial statement disclosures were "neutral, consistent, and clear" and that no new accounting standards materially affected the statements.

Board members praised the business office. "I would just add Doctor Anderson that, you know, as mister Manzer and his leadership in the business office ... I think this Board has heard me say on numerous times, looking at our overall budget compared to other similar districts, we do a lot with the person that we have here," one board member said. Mr. Manzer, the district business officer, thanked his team for their work with the auditors.

The chair recorded "5 to move the financials forward." No detailed roll‑call vote with names was read into the record during the discussion.