Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Audit topic
No spam. Unsubscribe anytime.
Audit: Poly Rogers reports unmodified opinion; GASB 96 not yet implemented
Summary
Auditors told the Astoria SD 1 board they issued an unmodified opinion on most reports, noted the district has not implemented GASB Statement 96 (a government-wide reporting item), and identified recurring administrative recommendations about business-office capacity and fidelity insurance.
An audit manager from Poly Rogers and Company told the Astoria SD 1 board on April 8 that the district received an unmodified opinion on the bulk of its fiscal reporting, while the audit included a government-wide disclosure related to GASB Statement 96 that the district has not yet implemented.
David Bletzo, an audit manager, said the firm examined compliance with generally accepted accounting principles, state municipal audit law (including bid-quote compliance and teacher experience reporting), and federal spending (triggering single-audit review). He said the auditors found no issues with state minimum standards and that Title I and the child nutrition cluster passed separate federal single-audit testing without findings. "You're not getting audited because of anything you did wrong. It's a matter of public law," Bletzo said while opening the presentation.
Bletzo explained the GASB Statement 96 item appears on the government-wide statements and "has no impact on your funds or what you budget for or really what money you spend on an annual basis," but remains an item the district must address for comprehensive reporting. The audit letter also identified several recurring recommendations the auditors bring to many local governments: business-office staffing considerations, noting that one staffer (Mindy) performs multiple functions; a reminder to document government activities in minutes; fidelity-insurance coverage thresholds relative to cash-on-hand; and a hosting/data-risk note because the district contracts with the ESD for accounting software.
The auditors proposed technical updates the district should track in coming years (GASB 101 and other forthcoming statements) and recommended review of stale bank reconciliation items that might be referred to the state unclaimed property office. A board member moved to approve the June 30, 2025 financial audit and a colleague seconded the motion; the motion was placed on the record during the meeting.
The board did not read a roll-call tally into the record in the transcript provided; the audit presentation and the motion were the principal actions on the agenda item. The auditors said they were available to walk through the full report with board members and staff.
