Madison County Board audit: state examiners issue unmodified opinion, report no findings

Mr. Smith, representing the Alabama Department of Examiners of Public Accounts, told the Madison County Board of Education on May 14 that the fiscal-year 2025 audit covering Oct. 1, 2024–Sept. 30, 2025, earned an unmodified opinion and contained no findings.

"We issued an unmodified opinion on the board's financial statements as of and for the year ended September 30, 2025," Mr. Smith said, adding that an unmodified opinion "means that the financial statements are presented fairly in accordance with generally accepted accounting principles." He also said the department issued an unmodified opinion on the board's major federal financial assistance program, the child nutrition cluster.

The audit report was released April 24, 2026, the auditor said. The local schools selected for comprehensive testing were Walnut Grove Elementary School, Endeavor Elementary School, Spartman Middle School and Spartman Ninth School; all other schools were subjected to limited testing. Mr. Smith said the audit was conducted in accordance with generally accepted auditing standards and government auditing standards and with the requirements of Title II, Part 200 (uniform administrative requirements, cost principles and audit requirements for federal awards).

Board members congratulated central office staff after the presentation. The auditor concluded by thanking district staff for their cooperation and noting the report is available on the examiners' website.

The board moved on to administrative items after the audit presentation; Mr. Smith said questions could be directed to the Montgomery office of the examiners.