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Independent audit issues clean opinion for Henry County schools financials

Henry County School Board · January 9, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

An independent auditor delivered an unmodified (clean) opinion for fiscal year 2025 and summarized fund balances, pension/OPEB footnotes and compliance sections; the board was advised where key statements and footnotes appear in the report.

The district’s independent audit report for fiscal year 2025 received an unmodified (clean) opinion, the auditor reported to the Henry County School Board. The auditor said the audit was performed in accordance with applicable auditing standards and that financial statements include capital assets and long-term liabilities such as pension and other post-employment benefit (OPEB) obligations.

The presentation called the board’s attention to specific pages in the report: the balance sheets and statements of activities, combining statements of revenues and expenditures, required footnotes on pensions and OPEB, and compliance sections covering major federal programs and state law compliance. The presenter noted that, while the school board is a component unit of the county, the board maintains its books on a modified cash basis and that fund balance and footnote information appears at the back of the financial statements.

Board members requested time to review the full audit packet and were advised follow-up questions could be scheduled at upcoming work sessions. The auditor confirmed that all opinions related to the compliance sections and internal controls were clean for the county and school board portions of the report.