State examiners give Montgomery County Board of Education a clean audit; district outlines corrective actions

An auditor from the Alabama Department of Examiners of Public Accounts told the Montgomery County Board of Education July 14 that the district's financial statements for the year ended Sept. 30, 2025, received an unmodified opinion but included two findings at LAMP High School for weaknesses in receipts, deposits and ticket‑sales procedures.

"We issued an unmodified opinion on the board's financial statements as of and for the fiscal year ended 09/30/2025," said the examiner presenting the report. The audit also issued an unmodified opinion on the district's major federal financial assistance programs, the examiner added.

The audit identified two formal findings: "Finding number 2025‑1: LAMP did not follow established procedures related to receipts and deposits," and "Finding 2025‑2: LAMP did not follow established policies and procedures related to ticket sales," the examiner said. The full report is posted on examiners.alabama.gov under audit reports.

District Chief School Financial Officer Miss Watkins presented the district's corrective‑action response and described steps already in place. "The district has established comprehensive training programs for our local school bookkeepers and principals that include annual financial training, monthly refresher trainings, individualized technical assistance and opportunities to shadow experienced bookkeepers," Watkins said. She added athletic‑director training has been provided to address gate‑receipt controls and that local accounting staff perform mini‑audits at year end.

Watkins said the May financial snapshot shows roughly $113 million in the general fund as presented, but much of that is restricted by purpose: "Of the $113,000,000 that's in the general fund, you'll notice the grand majority of those funds are tied into funding sources that can only be spent according to how they can be. For example, transportation has $7,800,000. Those funds can only be spent on transportation." She said the district's discretionary operating funds total about $71,400,000.

Watkins told the board the decrease in fund balance compared with the prior year primarily reflects capital projects that the district is covering from the general fund while awaiting bond proceeds, a process she said should be completed in mid‑August.

Board members asked clarifying questions. Dr. Kim asked whether the roughly 7.4 percent difference compared to the prior year was due to capital spending; Watkins confirmed the capital work (for example, on Percy Julian) explains the movement.

Other routine items raised during the financial presentation included a bid tabulation for replacement of a freezer/cooler at Pintlala School and a note that the post‑issuance compliance policy had been provided to the board in writing; the district's attorney was not present to speak to that policy.

Votes at a glance - Agenda approval (motion moved and seconded): approved unanimously. - Consent agenda items 15a–15g: approved unanimously. - Personnel items 16a–16e (certified, classified, supplemental, teams, addendum): approved unanimously.

What happens next: The audit report and the district's corrective action are on the record; the board will receive any follow‑up from the state examiners as appropriate and Watkins said staff will continue monitoring and training to address the findings.

Reporting note: Quotes and attributions in this article are drawn from the July 14, 2026 board meeting presentation and the district's CSFO response to the auditors.