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Kershaw County auditors give district a clean opinion despite delayed federal guidance
Summary
District auditor Larry Finney told the Kershaw County School District board the district will receive an unmodified opinion for the year ending June 30, 2025, while the federal OMB compliance supplement delay means final financials will follow after the supplement is issued.
Larry Finney, serving as auditor for the Kershaw County School District, told the board on Monday that auditors will issue an unmodified (clean) opinion for the fiscal year ending June 30, 2025. "For this year end, 06/30/2025, the district is gonna receive an unmodified opinion," Finney said, adding that the finding most stakeholders fear did not occur.
Finney said the audit timetable was affected by a federal government shutdown that delayed the Office of Management and Budget's compliance supplement, which guides auditors’ testing of federal programs. "If you will at least send a good final draft by the December 1 deadline, and then once the supplement comes…
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