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Auditors report unmodified opinion; single-audit delayed pending federal guidance
Summary
CLA presented an unmodified opinion on Harford County Public Schoolsfinancial statements for year ending 6/30/2025, noted a paper-entry material weakness tied to a system conversion, and said the federal single-audit report is paused pending OMB guidance.
The board received the annual comprehensive financial report for the fiscal year ending June 30, 2025, and auditors told trustees they will issue an unmodified opinion on the systemfinancial statements. Deborah Judd, assistant superintendent for business services, introduced Bill Early of CLA and Amanda Hank, HCPS director of finance, who accompanied the presentation.
Bill Early of CLA said the audit produced "an unmodified opinion once again on their finished statement," the highest level of assurance auditors give. He told the board the audit team uses a risk-based approach that includes IT and revenue-recognition testing, and that auditors also prepare an internal-control and management letter for governance.
Early reported one material weakness related to a system conversion and described it as "a paper entry, financial statement reporting entry only," a correction that affected only financial reporting and not cash. He also described two past adjustments tied to year-end timing of invoices and revenue recognition that were not material to the audit opinion.
Early said the federal award audit (the single-audit report) remains in process but is affected by a delay in OMB guidance. "The draft was issued this summer, however, it was never finalized," he said, and auditors are working with the Maryland State Department (MSD) and professional bodies on timing and potential extensions.
Board members asked follow-up questions about the scope of the findings and next steps; the audit team said any additional technical or IT observations would be addressed in management communications and that the companion federal compliance testing will continue once final OMB guidance is available.
The presentation concluded with the auditors thanking the HCPS finance staff for cooperation and noting CLA remains under contract to continue serving as the districtauditor.
Next steps: auditors will finalize management letters and the federal awards report when the OMB compliance guidance is finalized; the board will receive any required follow-up documentation in subsequent meetings.
