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Auditor gives Aberdeen School District a clean opinion; no internal-control findings or federal program findings reported
Summary
External auditors reported an unmodified (clean) opinion on the district's financial statements, no internal-control findings and no compliance findings for audited federal programs (special education and Title I). The auditors noted an OPEB valuation report arrived later than usual.
The Aberdeen School District 06-1 received a clean financial audit and a positive single-audit review of federal programs at its board meeting on March 1.
Tara Enquist, the audit partner presenting the report, told the board “the opinion this year is an unmodified or clean opinion.” She said the audit identified no internal-control findings and no instances of noncompliance for the district or the foundation.
Under Uniform Guidance (the single-audit review of federal programs), Enquist said auditors examined special education and Title I and found both to be clean with no findings to report. She added that last year’s findings — material journal entries and overspending in the capital outlay fund — had been resolved.
Enquist said timing for the audit was affected by a delayed OPEB (other post‑employment benefits) valuation report that arrived in February rather than January, but she characterized the overall result as “a very clean audit this year.” She said the audit team did not identify any corrected misstatements and that standard risks auditors test for — management override, revenue recognition and estimate-based balances such as pensions and OPEB — were addressed in their procedures.
Board members asked routine clarifying questions about due-from-other-governments balances (grant timing) and about financing leases; the auditor explained those items are typically timing or classification issues rather than control failures. The board voted to accept the audit report during the meeting's business agenda.
