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External auditors give Rockingham County Schools a clean opinion; one compliance finding noted

Rockingham County Board of Education · January 28, 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

External auditors told the board the district received a clean, unmodified opinion on the 06/30/2025 financial statements, general fund balance rose about $1.4 million year over year, and one compliance finding concerned a child nutrition inventory entry that required a material journal adjustment.

Paul Carson of Anderson, Smith and White told the Rockingham County Board of Education that the firm issued a clean, unmodified opinion on the district’s audited financial statements for the year ended June 30, 2025. "It is a clean, unmodified opinion," Carson said, adding that the auditors consider the financial information reliable and free of material misstatement.

Carson highlighted fund-level results, saying the district’s general fund balance was about $4.0…

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