District auditors report clean opinion, no reportable findings

Smith & Company auditors told the Anderson District 3 school board that the district’s financial statements, internal controls and single-audit compliance testing received unmodified (clean) opinions.

David Smith, the auditor introduced by board staff, summarized the results: “We didn’t have any findings that we had to report,” and said only minor adjustments were necessary after testing. He described the audit as typical but noted it reflected reliable month-to-month financial information used by district staff.

Board members pressed auditors about areas requiring heightened attention. Smith cited internal controls generally — procurement policy and bank reconciliations — as examples of processes the board should continue to monitor but said nothing in this year’s work indicated systemic control breakdowns. On activity funds, Smith said lower cash handling and increased online platforms reduce exposure but still warrant routine oversight.

The presentation included that the audit covered three sets of standards: generally accepted auditing standards, governmental auditing standards and Uniform Guidance for federal programs. Smith also cited positive record keeping in the district’s food-service program and thanked district staff for cooperation.

The board did not take formal action on the audit other than discussion; follow-up materials (the full audit report and a more detailed board report) were provided to members for review.

Next steps: staff will continue routine monitoring of procurement practices and activity-fund controls and will bring any administrative recommendations to the board if identified.