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Auditor: Union County projects unmodified opinion; finds food-service inventory control deficiency and notes $500,000 safety grant
Summary
Auditor Andrew Dobson told the board the district’s audit is projected to yield an unmodified opinion but flagged a significant deficiency in food-service inventory controls; staff also reported a $500,000 state school-safety grant for the high school and career center.
Andrew Dobson of Holiday Schwarz and Company briefed the Union County Board of School Trustees on the district’s 2024–25 audit status on Nov. 24 and projected an unmodified (clean) audit opinion once the federal compliance supplement is released. Dobson told trustees the final single-audit opinion is delayed by the federal compliance supplement but that audited numbers are stable and the firm expects to issue the opinion after the supplement is published.
Dobson highlighted a significant deficiency in food-service inventory controls after year-end counts showed discrepancies. He said food-service staff recounted and reconciled the counts and recommended implementing stronger procedures: two-person counts with third-party review, training for managers and backup managers, and random testing at each location.
Key financial points presented by the auditor: the district’s general fund fund balance was reported at roughly $7.6 million (about 20% of FY25 expenditures), the district’s projected audit opinion and major-program compliance testing (Title I spending of about $1.7 million, roughly 22.3% of federal expenditures) were projected to be unmodified, and several non-material accounting adjustments (prepaids and subscription-based IT licenses) were disclosed.
The meeting also included administration announcements that the district received a $500,000 state safety grant earmarked for safety upgrades at Union County High School and the career center. The superintendent said the funds will be used for facility safety improvements.
Why it matters: A projected unmodified opinion indicates auditors found the financial statements reliable, while the inventory finding points to control weaknesses the district must fix to avoid future risk. The $500,000 safety grant is a material one-time funding boost earmarked for high-school safety upgrades.
Auditor remarks and next steps: Dobson said auditors will submit a draft to the state and finalize the audit once the federal compliance supplement is issued; the district’s finance staff will implement the inventory-count procedures and related training. Trustees thanked finance staff for timely work and asked for corrective plans to be implemented.
Provenance: Auditor presentation and discussion of findings occurred during the audit brief to the board; the inventory-deficiency discussion and corrective actions were part of that briefing.
