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Board accepts FY2025 audit after presentation showing clean opinion and fewer findings
Summary
Following a presentation of four audit documents, the board accepted the Baboquivari Unified School District #40 fiscal year 2025 audit reports. The presenter said auditors issued a clean, unmodified opinion and noted fewer findings than the prior year.
Board members reviewed the district's fiscal year 2025 audit materials and voted to accept the annual reports during the Jan. 12, 2026 meeting.
An external presenter summarized four documents in the board packet: the comprehensive annual financial report (including an unmodified audit opinion), the federal single-audit report, the Uniform System of Financial Records (USFR) compliance questionnaire and a governance-communication letter. "We issued an unmodified... a clean unmodified opinion for fiscal year 25," the presenter told the board, noting improvements from the prior year and that the district had applied for the certificate of excellence in financial reporting.
The presenter described federal-program testing (single-audit) conducted because the district exceeded federal thresholds, and said auditors found no material weaknesses or significant deficiencies in internal control, though some USFR compliance items were noted (timely deposit of cash receipts, one missing receiving report, and a small set of student-attendance documentation issues). The presenter told the board those issues were relatively small and that the district showed improvement year over year.
Administration recommended acceptance of the audit reports; a motion was seconded and the transcript records that the motion carried.
The board's acceptance begins the formal public record for FY2025 audit documents; auditors and staff said they will follow up on the enumerated USFR items and on single-audit reporting reconciliations.
