Independent audit: Hermiston SD 8 receives unmodified opinion for fiscal year ending 06/30/2025
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Summary
External auditor Rebecca Ramos reported an unmodified (clean) audit opinion for the district’s financial statements for year ending 06/30/2025, with no findings of noncompliance or internal‑control weaknesses; ESSER ARP I was identified as the major federal program tested.
Rebecca Ramos of Anderson, Boyle and Ramos presented the independent auditor’s report for the fiscal year ended June 30, 2025, telling the board the firm issued an unmodified opinion and identified no material misstatements, no disagreements with management and no findings of noncompliance.
Ramos summarized the audit process, saying auditors review invoices, bank statements, grant documents and other records on site before finalizing the report. She noted the district adopted a new GASB accounting standard this year because it was required, which appears in the financial statements.
On state‑specific reporting and compliance, Ramos said the auditor’s review of Oregon requirements (deposits of public funds, bidding, school funding and other state rules) showed no noncompliance. The auditors also tested internal controls and compliance over major federal programs and reported no weaknesses; for 2025, ESSER ARP I was the only major federal program selected for testing.
Board members asked about reported teaching‑staff counts and differences in how licensed staff are enumerated in various reports. District staff explained that historical comparisons changed after the district opted out of the ESD and that licensed staff categories now include nurses, psychologists, speech language pathologists and other district‑level licensed employees; that change affected the teaching‑staff to enrollment ratio reported in the packet.
The audit was included on the consent agenda and adopted by the board without objection.