Audit partner: Brownfield ISD's draft audit yields clean opinion; single-audit threshold noted

The board received a presentation of the district's draft 2024'25 financial audit from the audit partner.

"Then I am Casey Gas. Title is the audit partner in charge of your 2425 financial audit," Casey Gas (S11) told trustees and walked the board through the document. He said staff had done the right work but federal delays prevented issuing a final audit: the federal compliance supplement and TEA's new upload module were not yet available. "The district did receive the unmodified opinion or the clean audit opinion," Casey said, and added that the single-audit (triggered this year because the district received over $750,000 in federal dollars) also received a clean opinion.

Casey highlighted key financial points: a $4,000,000 capital outlay this year that affected the general-fund change, timing differences related to the district's year-end change and a reported net cash position that trustees should monitor. He also flagged a management comment about ESL program compliance that will be visible to TEA and noted the district must continue to track budget amendments and overspending in certain functions.

There was no formal board action because the audit is a draft; Casey said he will provide the final certificate when the federal supplement and TEA module are available. Trustees thanked the auditor for the presentation and asked follow-up questions about schedules and year-end timing.