State auditor issues unmodified opinion on Randolph County Schools' FY2024 finances

An auditor from the Office of Public Examiners told the Randolph County Board of Education on May 20, 2025, that it issued an unmodified opinion on the district's financial statements for the fiscal year ending Sept. 30, 2024, and an unmodified opinion on the district's major federal financial assistance program, the child nutrition cluster.

The auditor said the audit covered the period Oct. 1, 2023, through Sept. 30, 2024, and was released to the public April 11, 2025. The audit was performed “in accordance [with] generally accepted auditing standards” and the applicable federal uniform guidance, the auditor said. “We issued an unmodified opinion on the board's financial statements as of and for the period 09/30/2024,” the auditor said. The auditor also said, “We also know that no matters to indicate that the board had not complied in all material respects with applicable laws and regulations.”

Why it matters: an unmodified (clean) opinion indicates the auditor concluded the district’s financial statements are presented fairly in accordance with generally accepted accounting principles and that, in the auditor’s review, there were no material findings of noncompliance for the period covered. The child nutrition cluster was identified as the district’s major federal program and likewise received an unmodified opinion, which affects federal grant oversight and future audit risk assessments.

The auditor said the work also included testing compliance with applicable laws and regulations and federal requirements under Title 2 of the U.S. Code of Federal Regulations, part 200 (the uniform guidance). Board members were given the chance to ask questions after the presentation; the auditor then moved on to the next agenda item.

The audit presentation does not record any formal board action tied to the report itself; the auditor presented findings and left the board to note the report in the meeting record.