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Appleton Area School District audit: auditors issue clean opinion, note pension valuation adjustment
Summary
CliftonLarsonAllen presented the 2023–24 annual audit and issued a clean opinion on the district’s financial statements; auditors reported a material adjustment tied to supplemental pension valuation and identified internal-control findings related to outsourced preparation of financial statements.
Leah Lasecki, lead auditor with CliftonLarsonAllen, presented the Appleton Area School District's 2023–24 audit to the Board of Education and delivered a clean audit opinion on the financial statements.
Lasecki told the board the firm performs two distinct audits for the district: the financial statement audit and a federal/state compliance audit. She said the district also receives an examination of its DPI aid certification. For 2023–24 the auditors tested four federal programs (the child nutrition cluster, Title I, ESSER and the 21st Century Community Learning Centers grant) and two state programs (equalization aid and the school-based mental-health services grant).
The audit report contained no internal-control…
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