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Boyle County auditor issues unmodified opinion for 2024–25 audit

Boyle County Board of Education · March 12, 2026
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Summary

Auditor Denise M. Keene told the Boyle County Board of Education the 2024–25 audit received an unmodified opinion on the financial statements and on compliance for all major programs; the board received the report at its March 12 working session.

Auditor Denise M. Keene presented the Boyle County Schools’ 2024–25 audit at the board’s March 12 working session and said auditors issued an unmodified opinion on the district’s financial statements and on compliance for all major programs.

The unmodified opinion—often described as a "clean" audit—means the auditor found no material misstatements in the financial statements and found the district in compliance for major federal and state programs for the audit period. Ms. Keene reviewed the report with the board but the minutes do not record any follow-up motions or requests for additional audit work.

Board members accepted the report as presented. The working session minutes do not list specific findings, dollar adjustments, or recommendations beyond the issued opinion; any further action or formal acceptance was not recorded at this meeting.