Tiffany Dawson presents 2025 audit: no fraud found; auditors flag budget, payroll and capital-asset issues

Tiffany Dawson presented the 2025 annual comprehensive financial report to the meeting and said auditors issued an unmodified opinion on the district's financial statements while identifying three findings that require management attention.

Dawson, the report presenter, told attendees that auditors "gave you an unmodified opinion on your financial statements," a clean opinion indicating the statements conform to generally accepted accounting principles. She also said, "We did not identify any fraud" in the financial statements.

The audit flagged three specific findings. First, Dawson said auditors identified a compliance issue with the state budget act where a revenue fund had expenditures in excess of the state’s 5% threshold, a matter the auditors characterized as noncompliance requiring corrective action. "We did have 1 instance of non compliance with respect to the budget law," Dawson said.

Second, auditors found a payroll‑withholding liability that was…