Ogden City School District’s independent auditors told the board that they issued a clean opinion on the district’s financial statements and found no material weaknesses in internal control, and the board voted to accept the audit as presented. "We have issued a clean opinion," lead auditor Paul Skeen said during the presentation of the annual audit, adding that auditors found "no material misstatements" and no reportable deficiencies in internal control.

Skeen and district staff said federal compliance testing was delayed because federal guidance arrived late, but auditors expect to complete the federal package before the state deadline. Skeen told the board the federal guidance was issued the Tuesday before Thanksgiving and the district "anticipates being able to issue that before Christmas," which meets the state auditor's Dec. 31 due date.

The auditors’ slides showed year‑to‑year trends the board should monitor: a substantial run‑down of federal ESSER COVID relief revenue, a marked reduction in capital spending compared with fiscal 2024 as several large projects wrapped up, and a declining enrollment trend. "When enrollment is shrinking, not just here, but statewide, that revenue source is contracted," Skeen said, referring to the state's weighted pupil unit (WPU) formula that determines per‑pupil state funding.

Board members asked technical questions about the material presented. One member asked whether a slide represented fund balance or capital expenditures; the auditor clarified it showed remaining fund balance after prior capital spend. Another asked why the district's per‑student spending differed from figures reported by the State Board of Education; staff and auditors explained the district’s per‑student number includes additional items that the state deliberately excludes from its calculation.

After discussion, Board member Peterson moved to accept the audit report (with the federal package to be accepted separately), and Vice President Anderson seconded. The board recorded an 'Aye' vote and accepted the audit report.

What comes next: auditors will complete federal compliance testing and issue the related report before the state deadline, district staff said. The presentation highlighted declining enrollment and reduced capital spending as items the board and staff will continue to watch when planning budgets and capital priorities.