Board of Education of Polk County Schools
June 30, 2024
Audit Presentation
Opinion - Unmodified (Clean)
We have audited accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Polk County Board of Education, as of and for the year ended June 30, 2024 and the related notes to the financial statements, which collectively comprise of the Polk County Board of Education’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Polk County Board of Education as of June 30, 2024, and the respective changes in financial position, and cash flows, where applicable, thereof and the respective budgetary comparison for the General Fund, the State Public School Fund, the Other Special Revenue Fund, and the Federal Grants Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance
Audit Report: Page 15
Governmental Funds Balance Sheet
Audit Report: Page 14
School Food
Service
Audit Report: Page 23
Auditor Reports - Compliance
Audit Report: Page 62, 64, & 67
Audit Findings & Questioned Costs
Audit Report: Page 74
Revenue Over Time
COVID-19 Related Revenue
Fund Balance Over Time
Retirement Contributions
Andy Deal, CPA
828-234-1811
adeal@asw-cpa.com