Auditor issues clean opinion; board approves audit and personnel items, including rental manager funded by enterprise account

External auditor Dave McNally of Holt McNally & Associates told the Robbinsville Board of Education he issued an unmodified (clean) opinion on the district's 2025 financial statements and found no reportable weaknesses in internal control or compliance.

"We issued what's called an unmodified opinion," McNally said, adding that the firm also issued a clean report on internal control and a clean single-audit report for major programs. He reviewed fund-balance details as of June 30, 2025, including encumbrances, capital reserve, maintenance reserve and an overall decrease in fund balance for 2025 of roughly $444,008.66 as presented in the audit materials.

Board members asked about the adequacy and legal constraints of reserves. When asked what would happen if the district attempted to use restricted reserves for operating expenses, McNally said an auditor would note it in the report and the county could become involved — in extreme circumstances a state monitor might be assigned — but he said he had not seen such a case escalate to withheld state aid in his experience.

Following the presentation, the board approved the audit report and the superintendent's personnel and policy action items. A roll call for the monthly personnel and business resolutions recorded affirmative votes from the present board members (motion passed with one member absent). The personnel motion was recorded as passing; roll-call names recorded in the meeting included affirmative votes from Doctor Gold, Miss Hildangelo, Mister Howard, Miss Lehman, Mister Nandan, Mister Ray, Doctor Piero and Mister Olberth; Miss Bandukta was absent.

The board also approved hiring a facilities rental manager. Administration said the rental enterprise fund — not the general operating levy — will pay the part-time manager, who was posted at roughly $30 per hour; administrators said the rentals program has grown and helps fund facility maintenance and improvements without tapping taxpayers directly.

"It is paid 100% by the facilities rental program," an administrator said, and the district plans to use rental revenues to fix items such as auditorium lights, dance-floor repairs, scoreboards and other facilities improvements.

Next steps: The audit materials will be posted on the district website and were already available on the state site; the auditor will be available to answer follow-up questions, and the district will monitor the rental program's revenue and staffing impact in future audits and budget reports.