Auditor gives Rockwall ISD unmodified opinion; uniform-guidance opinion delayed until OMB issues supplement

Claire Wootton, director in Weaver and Tidwell’s audit practice, presented the district’s audited financial statements to the board and reported an unmodified opinion on the financial statements and no findings of material weakness or significant deficiency.

Wootton told trustees the audit team completed testing of federal awards, including the child nutrition cluster, and identified no material weaknesses or significant deficiencies. She said the auditor’s opinion on uniform guidance (the single-audit portion covering federal awards) remains in draft because the federal Office of Management and Budget (OMB) had not issued the 2025 compliance supplement; that delay affects all entities that receive federal funding. Wootton said the Texas Education Agency has extended the deadline for final submission accordingly.

After the presentation, Trustee Amy Hilton moved to approve the annual comprehensive financial report for the fiscal year ending June 30, 2025; the motion was seconded and approved by the board (recorded as 6 in favor, 0 opposed, 1 absent).

Why it matters: an unmodified opinion and no control findings indicate auditors did not identify material reporting problems for the district’s financial statements. The temporary hold on the uniform-guidance opinion means the district cannot yet submit the single-audit opinion to TEA until the OMB compliance supplement is issued.

Quotes: "We have issued an unmodified opinion over those financial statements," Claire Wootton said, adding that the single-audit letter has a draft stamp pending the federal supplement.

Next steps: the administration will submit the completed single-audit opinion to TEA once the OMB compliance supplement is released and the draft is finalized.