Audit finds no findings; Jackson County Schools sees fund‑balance dip

Auditors from Anderson Smith and White presented a clean set of audit reports for Jackson County Public Schools on Jan. 20, reporting no audit findings and an unmodified opinion on the district’s financial statements for the fiscal year ended June 30, 2025.

Andy Deal, a partner at Anderson Smith and White, told the board the firm issued an unmodified report — the highest level of assurance an auditor can give — and that the district’s compliance reports for federal and state major programs were also unmodified with no findings. “An unmodified report is the cleanest report you can get,” Deal said.

Key figures from the financial presentation: the district’s general fund began the year at about $2.9 million and closed the year with roughly $2.3 million, a decrease of approximately $657,000. Deal noted the decline was common statewide after COVID relief funding expired. He also highlighted the Child Nutrition Fund had a reported cash increase of $71,000 for the year but that amount reflected a $500,000 transfer from the county; without that transfer the nutrition fund cash flow would have been negative.

Deal said retirement and post‑employment health care contributions have risen sharply — retirement costs increased from about $4.2 million (2019) to about $6.6 million — and he warned districts face higher costs without matching increases in state allotments. “Our revenues are going down and our costs are going up,” he said.

A board member moved to accept the audit and the board approved the motion by voice vote.