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Independent auditors give Kenosha Unified a clean opinion on 2024 financials
Summary
CliftonLarsonAllen auditors reported a clean, unmodified opinion on Kenosha Unified's fiscal 2024 financial statements and found no material weaknesses or compliance findings in the federal and state programs sampled.
CliftonLarsonAllen's audit team reported a clean, unmodified opinion on Kenosha Unified School District's financial statements for the year ended June 30, 2024.
Amber Jowisky, the CLA principal on the audit, told the board the auditors found the financial statements to be materially correct based on their risk-based testing and materiality thresholds. "That's a clean, unmodified opinion, the highest opinion we can provide from an audit standpoint," she said. The auditors performed federal and state compliance tests on selected programs (Title I, child nutrition, state special education and general aids) and reported no findings.
Auditors noted one accounting estimate that warranted disclosure to governance: the district's other postemployment benefit obligation. The auditors also said they had no disagreements with management and no uncorrected misstatements that rose to a material level.
Board members asked clarification questions about sampling procedures and program selection; auditors explained sample sizes are based on risk and population considerations.
No board action was required on the audit presentation; the board received the information as part of the meeting record.
