Auditor outlines scope and September timeline for Barker Central School District fiscal‑year audit

Seth D. Hennard of Lumsden and McCormick told the Barker Central School Board of Education Audit Committee on June 9 that the firm’s audit of the district’s fiscal year ending June 30, 2025, will begin June 9 and conclude with a report to the board in September. He reviewed audit responsibilities, planned deliverables and the draft schedule that places the final report to the board in September.

Hennard described the audit approach and the major focus areas the firm will examine, including the basis for materiality and the accounting standards that are newly effective or becoming effective for the district. He said required communications will be provided to the committee, that standard procedures include interviewing one board member about key topics, and that the audit will revisit items the firm noted in the prior year as well as any findings from the past fiscal year. "He anticipates the audit to start June 9th and conclude with the report to the Board in September," the committee record states.

The committee received the overview as informational; no formal action on audit procedures was taken at the meeting. The audit is scheduled to be conducted by Lumsden and McCormick and reported back to the board during the September meeting cycle.