Auditor gives Hudsonville schools an unmodified opinion; single-audit filing delayed pending federal guidance
Get AI-powered insights, summaries, and transcripts
Subscribe
Summary
An outside auditor told the Hudsonville Public School District board the audited financial statements received an unmodified opinion, but the district’s single audit for federal awards remains in draft while the U.S. compliance supplement is pending, delaying final filing.
An auditor presenting at the Hudsonville Public School District work session said the district’s financial statements received an unmodified opinion and praised the business office for conservative budgeting and strong fund balances. “We have an unmodified opinion on the financial statements,” the auditor (Speaker 4) said, describing that as the highest level of assurance the firm can provide.
The presenter said the single audit — the federal awards schedule and related letters — is finished in draft but cannot be finalized until the U.S. Department of Education (the federal compliance supplement) issues the rules auditors must follow for fiscal 2025. “They’ve yet to issue their compliance supplement,” the auditor said. The district’s draft single-audit work will be checked and filed once the compliance supplement is released, provided there are no significant changes.
The presentation highlighted revenue and expenditure trends. The auditor attributed a roughly $4 million revenue decrease in 2025 to the wind-down of ESSER funds and reported the district’s general-fund balance at about 29% of expenditures, slightly above the local average. The presenter said budget variances were positive (about $2.8 million total variance, roughly 2.6% of a roughly $100 million budget) and described the results as evidence of fiscal discipline by the business office.
Board members asked when the single-audit package would be finalized. The auditor reiterated the package is ready in draft and will be filed after the compliance supplement is published and reviewed; if the supplement introduces significant changes, additional testing could be required, he said.
Next steps: the auditor will monitor publication of the federal compliance supplement and expects to finalize and submit the single audit after that guidance is available. The board gave no formal vote during the presentation.
Sources/provenance: material presented by the district’s external auditor (Speaker 4) at the work session; draft single-audit language and PowerPoint provided to board members.