Auditor tells Brookings‑Harbor board the district received a clean opinion

Timothy Lamont, an audit manager at PolyRogers, told the Brookings‑Harbor School District board on Feb. 18 that the firm issued an unmodified opinion on the district’s basic financial statements and found no reportable exceptions under state minimum standards or federal awards rules.

"We issue an unmodified opinion on the basic financial statements," Lamont said. "This means you got a clean opinion with no reservations." He added that the auditors encountered no difficulties obtaining records and that no management letter was issued because they found no major findings.

Board members thanked the finance team for timely responses to audit requests. The chair praised district staff and singled out the finance team for what she called thorough work that made the audit process run smoothly.

The clean opinion means the district’s financial statements fairly present its financial position under generally accepted accounting principles; Lamont said the auditors did not identify any compliance issues requiring corrective action. The board moved on to other agenda items after briefly recognizing the finance staff’s role in producing the clean audit.

The board recessed later in the meeting to an executive session to evaluate the superintendent’s employment; no personnel actions were taken in public at the Feb. 18 session.