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County audit yields ‘clean’ opinion; auditors field questions about pensions, OPEB and pooled treasury
Summary
Independent auditors presented a clean (unmodified) opinion on San Bernardino County Superintendent of Schools’ 2023–24 financial statements. The board and auditors discussed long-term pension and OPEB liabilities, scope and sampling of the audit, and where to find more detail on pooled treasury and pass-through special education funds.
Nigro & Nigro presented the San Bernardino County Superintendent of Schools’ 2023–24 audit to the county Board of Education and issued an unmodified (clean) opinion on the financial statements.
The auditors summarized their multistage process: site visits, interim testing (controls and compliance), and a final year‑end review that ties the unaudited actuals to supporting documentation. "This is an unmodified or a clean opinion," auditor Jessica Barry told the board, explaining that the firm found the financial statements to be "presented fairly in all material aspects."
The nut graf: the report showed no audit findings for the fiscal year, but board members pressed auditors and staff on large reported liabilities and reporting practices that can be hard for the public to read. The conversation focused on the difference between fund‑based reports (the day‑to‑day budget) and the government‑wide statements that…
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