Auditors give West Allis-West Milwaukee School District 'unmodified opinion'; one material weakness noted

Auditors from Baker Tilly told the West Allis-West Milwaukee School District Board of Education at a workshop that they issued an “unmodified opinion” on the district’s financial statements and found no compliance issues in the federal single audit, while noting a single material weakness tied to the auditors preparing the financial statements.

The finding matters because an unmodified opinion means the auditors judged the district’s statements free of material misstatement and consistent with accounting principles. The single material weakness arises because Baker Tilly helped prepare the financial statements, footnotes and grant schedules — a practice the auditors said is common and requires disclosure when the auditor contributes to preparation.

Michelle Walter, senior manager at Baker Tilly, summarized the audit scope and results and said the district’s reporting has improved markedly over the last five years. She said, “We issued what is called an unmodified opinion,” and explained the district’s financial statements include an emphasis-of-matter…