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Dare County Schools accepts clean audit, auditors flag $178,000 food-service budget overspend
Summary
Auditors delivered a clean (unmodified) opinion for fiscal 2023–24 but reported program losses — school food service lost $373,009.53 and childcare lost $22,003.97 — and noted a finding that food-service expenditures exceeded appropriations by $178,000 because budget amendments were not prepared in time.
The Dare County Board of Education accepted the district’s 2023–24 audit on Dec. 9 after a presentation by Paul Carson of Anderson, Smith & Wike. Carson said the audit opinion on the financial statements was clean and unmodified but that several program funds showed operating losses.
Carson told the board the school food service program reported a loss of $373,009.53 for the year, a deterioration the auditors attributed primarily to higher food costs and…
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