Tonganoxie USD 4 audit returns unmodified opinion; district reports nearly $19.5M on hand
Summary
Gordon CPA issued an unmodified (clean) opinion on USD 4’s financial statements for the year ended June 30, 2025, and the district reported just under $19,500,000 in cash across funds. Auditors reported no recommendations to communicate.
Sean Gordon, an auditor with Gordon CPA, told the Tonganoxie USD 4 Board of Education on Dec. 8 that the firm issued an unmodified opinion on the district’s financial statements for the fiscal year ended June 30, 2025. “This paragraph states that we’ve issued the district … an unmodified opinion,” Gordon said, calling it “the highest and cleanest auditor’s opinion that we can” (SEG 032-037).
Gordon walked the board through the report sections, including the summary statement of receipts, expenditures and unencumbered cash, and noted the district reported just under $19,500,000 on hand at June 30, 2025 (SEG 045-047). He also described the single‑audit work the firm performed on child nutrition grant activity and said the district complied with applicable federal and state requirements related to that grant (SEG 073-081).
On the audit’s findings and recommendations, Gordon told the board there were none to communicate. “We did not have any auditor’s recommendations to communicate to you again,” he said (SEG 087-089). Board members thanked the auditor for the work and for staff assistance during the process (SEG 098-105).
The presentation served as an informational review; board members did not take action on the audit report at the meeting. The district’s full audit report is included in the board packet and will be kept with official minutes.
