The Howell Public Schools District has again received an unmodified opinion on its annual financial audit. An unmodified opinion is the highest level of assurance, indicating that the audit team did not identify any material weaknesses or instances of noncompliance in the district’s accounting practices or financial records.
In their review of the district’s federal grants, including the food service cluster, the auditors found that the district complies with all federal grant and funding guidelines and is considered a low-risk auditee. The audit team will also issue the district an unmodified opinion for its federal grants audit. The federal audit was conducted using the draft 2025 Compliance Supplement, as the federal government has not yet issued the final version. However, no changes are expected between the draft and final documents.
This year’s audit was conducted under newly implemented Governmental Accounting Standards Board (GASB) standards, which change how employee leave, such as vacation or sick time, is reported. Under these new rules, school districts must now record the value of unused leave that employees have earned but not yet taken or been paid for. This provides a more complete picture of the district’s financial obligations to its staff.
Auditors reported that Howell Public Schools’ per-pupil expenditures align with those of similar districts. The audit also noted that the district has maintained a healthy fund balance with a spendable fund balance of 17.6%.
“Howell Public Schools is committed to being fiscally responsible, and receiving an unmodified opinion with no material weaknesses highlights the work our district and Board of Education have done to ensure we are responsible financial stewards,” said Superintendent Erin J. MacGregor. “The audit results show that we are properly managing our resources and aligning them with the needs of our students. I would like to recognize Ben Engelter, our Assistant Superintendent of Business and Finance, and the entire Business Office for their outstanding work on this audit.”
Plante Moran performed this year’s audit.
