Auditors issue clean opinion for Bossier Parish schools, report misappropriation and control weaknesses

The finance committee of the Bossier Parish School Board heard a presentation May 7 from audit manager Amy Tons of Alan Green and Williamson LLP, who said the auditors issued an unmodified (clean) opinion on the system’s June 30, 2025 financial statements.

Tons told board members the comprehensive financial report shows the district’s financials “were fairly stated” and directed trustees to the management discussion and analysis for year‑over‑year context. She said auditors also issued a clean opinion on tested federal programs (Title I, Title II and the special education cluster) but reported several required findings and comments.

The auditors reported finding 2025‑1, described as a “misappropriation of public funds” related to the student activity (band) fund at Airline High School. According to the presentation, the matter was identified by the district’s accounting staff rather than the audit team; the school system notified the sheriff, the district attorney and the legislative auditors as required by law. The auditors said they must still report the item as a finding because it involves misappropriation even though the system’s staff made the initial discovery.

A second finding (2025‑2) involved internal‑control deficiencies over payroll and federal‑program time certifications. Tons said the auditors found instances — including one employee — where time certifications or supervisor review were not completed timely and where federal‑program work was not adequately documented, a requirement under federal uniform guidance.

The auditors also issued a management‑letter comment about capital‑asset listings and depreciation schedules that required updates for duplicate or omitted items; auditors said the schedules were materially correct after corrections.

Tons told the board the statewide agreed‑upon procedures noted exceptions tied to minutes and bank reconciliations, which she attributed in part to the district’s transition to a new ERP system. She also described routine difficulties statewide in reconciling October‑1 class‑size snapshots from the LDOE EdLink system.

The presentation closed with the auditors’ recommendation that the district follow up on the identified internal‑control items and strengthen time‑certification and asset‑tracking processes. The finance committee did not take formal action on the audit presentation during the meeting; the report was presented for discussion.