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Independent audit gives Forest Grove unmodified opinion, flags account consolidation and reporting items
Summary
Audit managers from Paul Rogers & Company reported an unmodified opinion for the fiscal year ended June 30, 2025, recommended reducing excess bank accounts and noted reporting items for budget over-appropriations and teacher experience data; single-audits for a COVID asset program and migrant education passed without findings.
Paul Rogers & Company audit managers presented the district’s financial audit for the year ended June 30, 2025, and reported an unmodified (clean) opinion on the district’s financial statements.
The auditors said the audit has four thematic parts: (1) the financial statement audit that supports the unmodified opinion; (2) tests for compliance with state reporting requirements (such as teacher-experience reporting); (3) federal single-audit work over grant awards; and (4) a statement that no management letter was issued because auditors did not identify any material weaknesses or significant deficiencies.
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