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Oak Park–River Forest audit: district earns clean opinion; board approves $434,470 Chromebook purchase
Summary
Auditors gave Oak Park–River Forest SD 200 an unmodified (clean) audit opinion for FY2025 and a top financial-profile score; the board approved routine consent items including a $434,470 purchase of incoming-student Chromebooks and certified the class of 2026 graduates.
Auditors presented an unmodified (clean) opinion for the district’s fiscal year ending June 30, 2025, and highlighted a top financial-profile rating. McKay Thor, audit principal from Waterblock Hayman, told the Oak Park–River Forest SD 200 Board of Education on Jan. 29 that the district received a score of 4 on the state financial profile and that the audit returned a clean opinion.
The audit presentation included a review of fund-level statements and footnotes, with Thor citing property taxes as the primary revenue driver and payroll and capital projects as the main expenditure pressures. He also noted that upcoming changes to GASB standards may alter future report formats.
Following the audit briefing, the board approved routine consent items in a single motion. The consent agenda included approval of open and closed meeting minutes, personnel recommendations (new hires and resignations), the 2026–27 school-year meeting calendar, committee appointments, and the purchase of incoming-student Chromebooks for 2026–27 at a cost of $434,470. The board also authorized destruction of closed-session audio recordings through March 2024 as presented.
The board then moved to certify the class of 2026 graduates "as presented," and the motion passed by roll call.
Board and staff comments during the audit discussion focused on transparency, controls, and the district’s handling of a large capital project, which is reflected in debt and capital asset disclosures. Thor and district staff emphasized strong preparation and documentation that supported the district’s certificate of excellence in financial reporting for the prior year.
Next steps: administration will circulate the audit packet and follow up on any committee-level questions. The district’s budget and financing implications tied to capital projects remain part of ongoing fiscal planning.
