State auditor reports unmodified opinion on Randolph County Schools fiscal 2024 audit

An auditor from the Office of Public Examiners told the Randolph County Board of Education on May 20 that the district's financial statements for the fiscal year ending Sept. 30, 2024, received an unmodified opinion and that the board had no material noncompliance findings.

The auditor presented the district audit covering Oct. 1, 2023, through Sept. 30, 2024, and said the report was released publicly on April 11, 2025. The audit was conducted ‘‘in accordance with generally accepted auditing standards and government auditing standards’’ and with the requirements of Title 2 of the U.S. Code of Federal Regulations Part 200, the auditor said. The office also identified the Child Nutrition cluster as the board’s major federal financial assistance program.

"We issued an unmodified opinion on the board's financial statements as of and for the period 09/30/2024," the auditor said, adding there were "no matters to indicate that the board has not complied in all material respects with applicable laws and regulations." That language indicates the auditor found the district's financial statements presented fairly in accordance with generally accepted accounting principles.

Board members did not record further questions or requests for action on the audit during the meeting. The auditor concluded the presentation and the board proceeded to other agenda items.

The audit cited federal guidance for single audits and federal awards; the board will receive the audit report as part of its public record and may refer any follow-up matters to staff for monitoring.