State audit finds Cullman County Schools' financial statements presented fairly; no findings

April Purser, audit manager for the Alabama Examiners of Public Accounts, told the Cullman County Schools Board of Education that the auditors issued an unmodified opinion on the system's financial statements for the period Oct. 1, 2023, through Sept. 30, 2024.

The audit also produced an unmodified opinion on the board's major federal financial assistance programs, Purser said, specifically naming Title I and COVID‑19 education stabilization funds. “We issued an unmodified opinion on the board's financial statements, which is the best opinion we can issue with no audit findings,” Purser said.

The audit was performed under generally accepted auditing standards and government auditing standards to determine whether the board complied with applicable laws and regulations and to render an opinion on the financial statements, Purser said. The full report is posted on the Examiners of Public Accounts website; Purser provided navigation instructions for finding the file.

Board members publicly thanked central office staff after the presentation. Dr. Barnett, the superintendent, acknowledged the work of the system's finance team and singled out the chief school financial officer and bookkeepers for praise during the board meeting.

Why it matters: An unmodified opinion indicates auditors found no material misstatements in the district's financial reporting and identified no reportable deficiencies in federal program compliance for the audited year. The result is routinely used by lenders, bond rating analysts and state oversight bodies as an indicator of fiscal controls.

Where to find the report: Purser said a copy of the complete audit is on the Examiners of Public Accounts website under audit reports.