District auditor issues clean opinion; fund balance stands at about $15.9 million
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Summary
Auditor Scott Klier delivered a clean (unmodified) opinion on the 2024–25 comprehensive annual financial report, noted a fund balance of about $15.9 million, no material weaknesses, and 17 consecutive years earning ASBO excellence in financial reporting.
Scott Klier, the district’s independent auditor, presented the 2024–25 annual comprehensive financial report and told the board the district received an unmodified (clean) opinion.
Klier commended district business staff for filing reports ahead of state deadlines and for internal controls. "The independent orders report is an unmodified opinion, which is a clean opinion," he said, and added that the district had no material weaknesses or significant deficiencies.
He reported a fund balance "just over $15,900,000" (reported on record) and said the district has capital reserve, maintenance reserve and a $1,000,000 emergency reserve set aside under state rules. Klier said the audit found no federal or state program findings for this audit cycle and noted the district’s 17 consecutive ASBO International certificates of excellence in financial reporting.
The audit presentation covered financial results, management discussion and analysis, 10‑year statistical schedules and the single audit section for federal/state grants. Klier said major federal programs reviewed included IDEA and that historic COVID funds had been a recent focus of audit work.
Board members thanked the business office staff; Klier recognized individual staffers by name for their assistance during fieldwork.
Ending: The auditor closed after questions. The board took no action other than accepting the presentation and moved on to committee reports.