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School board accepts audit and authorizes $1.74M transfer from depreciation reserve under WY statute
Summary
Auditor presented an unmodified opinion; the board accepted the audit and approved a transfer under Wyoming Statute 21-13-504 that authorizes up to $1,740,263 from the depreciation reserve fund for 2024–25.
The Lincoln County School District No. 2 board accepted its annual audit after auditor Mr. Isaac reported a clean (unmodified) opinion on the district’s financial statements. Mr. Isaac highlighted the statement of net position, fund-level budget-to-actuals, pension notes and a federal-expenditures schedule showing about $6.5 million in federal assistance to the district over the audited year.
After discussi…
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