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

Jan 28, 2026

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.

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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.

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