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Jenison audit yields unmodified opinion; auditors note food-service surplus and ESSER spending
Summary
External auditors gave Jenison Public Schools an unmodified (clean) opinion for 2024–25 with no federal-award findings; auditors noted GASB 101 restatement for compensated absences, bond spending totals for the year, full spending of ESSER funds and an excess balance in the Food Service Fund.
Maner Costerisan representative Joel Korson presented the district's 2024–25 audit and reported an unmodified opinion — the highest level of assurance that financial statements are presented fairly in all material respects. Korson said auditors found no findings, significant deficiencies, or material weaknesses related to federal awards, with the Special Education Cluster selected for testing.
Korson noted a GASB 101 restatement of the July 2024 compensated-absence balance, and reported continued spending on school building and site bonds: $1.4 million spent on the 2020 bond and $6.0 million on the 2024 bond in the fiscal year. He also said roughly $343,000 of Elementary and Secondary School Emergency Relief (ESSER) funds were spent in the year and that all ESSER funds have been expended. A management letter indicated the Food Service Fund currently holds an excess balance; the Food Service Department is developing a plan to utilize those funds in accordance with program guidelines.
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