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Independent auditors give Greenfield Unified an unmodified opinion; minor control issues noted
Summary
Christie White and Associates presented a clean (unmodified) audit opinion for 2024–25, reporting $80.9M in capital assets and $95.1M in long‑term liabilities; auditors flagged two internal‑control deficiencies and prior‑year adjustments including a $549,212 transportation reimbursement issue.
Andrew Upton of Christie White and Associates presented the district’s 2024–25 financial audit to the board, reporting an unmodified (clean) opinion and no material weaknesses in internal controls. "An unmodified opinion is the best opinion possible," Upton said, while also describing two significant deficiencies that auditors expect the district to correct during the coming year.
Key figures cited: capital assets totaled approximately $80.9 million (an increase of about $3.27 million from the prior year), and long‑term liabilities were about $95.1 million (a decrease of roughly $6.4 million). Auditors noted internal‑control lapses such as seven purchase orders dated after vendor invoices and one student‑activity (ASB) check issued before services were rendered. The report also documented a prior‑year transportation reporting issue that resulted in a corrected reimbursement amount of about $549,212; auditors and staff characterized that as a timing and paperwork issue that was corrected in the current year.
Board members asked detailed questions about pages in the audit’s back section showing schedule-of-findings entries and the transportation adjustment; auditor and staff explained those were prior‑year matters with corrective action taken. A trustee moved to approve the audit "as presented;" the motion was recorded in the transcript, but the transcript segments provided do not contain a formal roll‑call result in the supplied range.
What it means: An unmodified opinion indicates auditors found the district’s financial statements materially correct within standard audit scope. The board and finance staff will need to continue addressing internal‑control recommendations (timely purchase orders, deposit and check timing) and maintain corrective action plans already underway.
Next steps: Staff and the district’s finance office will implement recommended procedural corrections and return any required responses to the auditor’s finding schedule.
