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School board approves 2024——2025 financial audit; auditors report clean opinion and $2.18 million net increase
Summary
Auditors from Patillo, Brown & Hill presented an unmodified opinion on the district's financial statements and federal programs, noted a lingering significant deficiency expected to be resolved in fiscal 2026, and reported a roughly $2.183 million net increase in the general fund balance (about $1 million of which was insurance proceeds). The board approved the audit by voice vote.
Patillo, Brown & Hill LLP presented Brenham ISD's annual financial report for fiscal year 2025 and said the firm issued an unmodified (clean) opinion on the financial statements and on federal programs reviewed under single-audit procedures.
"We have rendered an unmodified opinion," lead auditor Paula Lyle told the board. Lyle said the auditors reviewed federal-award compliance for Title I and the special-education cluster and found no material noncompliance for the programs examined.
Lyle said the district's general fund ending balance was "almost $6,000,000," and the net change in fund balance for the year was about $2,183,000. She explained roughly $1.2 million of that increase related to insurance proceeds and subsequent repair costs (about $1,000,000 of insurance proceeds plus other expenditures), while roughly $1,000,000 reflected operational savings that could remain in fund balance.
Board members asked whether insurance proceeds were earmarked; the auditor and staff clarified that the insurance receipts were not necessarily restricted and that some repair work had been completed while other work remained. Lyle said the previously reported finding had improved and was expected to be resolved in fiscal year 2026; she characterized that item as a "significant deficiency," not a material weakness, and said it did not affect the unmodified opinions.
A board member moved to approve the 2024——2025 district financial audit as presented; the motion was seconded and the board voted in favor. The presiding officer declared the motion carried.
