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Auditor reports ‘unmodified’ opinion as district flags Cook County tax delay; reserves and capital transfers highlighted
Summary
External auditors told the Proviso Township High School District 209 board they expect an unmodified audit opinion for the district’s financial statements while a Cook County delay in property-tax distribution has left the district with temporary cash pressure; auditors reviewed fund balances including capital transfers and life-safety reserves.
The district’s external auditor reported that, based on work completed to date, it expects an unmodified opinion on Proviso Township High School District 209’s audited financial statements while one federal compliance (single-audit) item remains pending federal guidance.
At the board meeting, the auditor from Baker Tilly told trustees the audit procedures are mostly complete and that the pending single-audit follow-up stems from a delayed federal compliance supplement. "An unmodified audit opinion is the highest level of assurance…
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