Auditors report unmodified FY25 opinion for Aurora East USD 131, note two recurring findings

Auditors from Crow presented the district—s fiscal-year 2025 audit to the Aurora East USD 131 Board on March 16, telling trustees they expect to issue an unmodified opinion on the district—s financial statements.

Christine Torres, a partner at Crow, said the audit work covered financial-statement balances and federal program compliance for Title I, ESSER and Medicaid, and that testing of those major programs found no control or compliance findings. Torres said the auditors also issued a government-auditing-standards report that includes two recurring findings: Crow assisted the district with preparing the financial statements and the schedule of expenditures of federal awards, and the district should implement a secondary review of transactions posted by the treasurer.

Torres described implementation of a new accounting standard on compensated absences (sick and vacation accruals), which requires expanded measurement of liabilities and additional coordination between HR and finance. She said the district—s transition to new financial software increased audit complexity because data for different parts of the fiscal year resided on both the old and new systems and auditors had to reconcile those sources.

District staff noted that operations and maintenance fund balances increased and capital-projects balances were negative as of June 30, 2025, owing in part to recognition of bond proceeds in O&M that will be spent from capital-projects accounts. The auditors said external timing and delayed federal grant testing guidance contributed to additional work but did not alter the overall, positive audit result.

The board did not take additional action on the audit presentation at the March meeting; auditors said formal issuance of the reports was expected within a week.