State auditors give Baldwin County Board of Education unmodified opinion on fiscal 2024 finances and federal programs

Cindy Wilson of the Alabama Department of Examiners of Public Accounts presented the board’s fiscal audit June 17, saying auditors issued unmodified opinions on both the district’s financial statements and its major federal programs for the year ending Sept. 30, 2024.

Wilson told the board the audit covered the period Oct. 1, 2023, through Sept. 30, 2024, and was conducted in accordance with generally accepted auditing standards and government auditing standards. The department also audited major federal financial assistance programs, applying the Uniform Guidance (2 CFR Part 200). The major federal programs reported were the special education cluster and the education stabilization fund.

Wilson said the auditors selected Baldwin County Preparatory Academy, Daphne High School, Spanish Fort (transcript reads "Spanish Fort Bridal School" — transcript spelling retained for provenance), and Florence Mathis Elementary for comprehensive testing; all other schools received limited testing. She said the full report is available on the Alabama legislature’s website under the Examiners of Public Accounts tab.

Why it matters: an unmodified opinion indicates the auditors found that the district’s financial statements were presented fairly in accordance with generally accepted accounting principles for the audited period, and that the audited federal programs met reporting requirements under the Uniform Guidance.

Direct quote: Cindy Wilson said, “We issued an unmodified opinion on the board’s financial statements as of and for the period ended 09/30/2024.”

Ending: Wilson closed by thanking central office staff for cooperation during the audit process and noting the full report’s online availability.