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Auditors to conduct 2025 financial audit for Ninnekah Independent School District No. 51
Summary
Britton, Kuykendall & Miller told the Ninnekah Board and superintendent it will audit the district's combined fund-type financial statements for the year ended June 30, 2025, and report on supplementary schedules including the SEFA.
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Britton, Kuykendall & Miller confirmed in a November 10, 2025 engagement letter that it will perform the audit of Ninnekah Independent School District No. 51's combined fund-type and account group financial statements for the year ended June 30, 2025. "We are pleased to confirm our understanding of the services we are to provide for Ninnekah Independent School District No. 51 for the year ended June 30, 2025," the firm wrote.
The letter specifies the audit will be conducted in accordance with auditing standards generally accepted in the United States (GAAS) and Government Auditing Standards. The firm said it will also report on supplementary information that accompanies the financial statements, notably combining financial statements by fund type and the Schedule of Expenditures of Federal Awards (SEFA). The auditors emphasized the objective is to obtain "reasonable assurance" that the financial statements are free from material misstatement and to issue an auditor's report with opinions about fair presentation under the regulatory basis required by the Oklahoma State Department of Education.
