HCS reports perfect audit

HALEYVILLE    - For the first time in at least 30 years, the audit report for Haleyville City Schools was presented at an open meeting, with the school system’s new auditor giving what he referred to as one of the best and most positive financial findings for the system’s 2023 audit.
“We appreciate him being great to work with and timely, which is something we have been seeking for the last couple of years,” emphasized HCS Superintendent Dr. Holly Sutherland, when introducing the new auditor, CPA Greg  Guin of Guin & Parish, LLC of Winfield
Sutherland noted this auditor was different than the auditor previously used by the system. Guin & Parish came on site to work with local officials regarding the audit, as opposed to the past auditor, who worked remotely.
“That helps everyone have smooth communication and know exactly what we’re looking at,” Sutherland pointed out. “We appreciate the fact that you, yourself, came on site and did the majority of that audit and made sure we were on track, especially this first time.  The transition was much easier than I think we ever anticipated.”
At the Haleyville Board of Education’s August 19, working session, Guin began his report by commending Sutherland, Chief School Financial Officer Candy Marbutt and the entire staff, citing what is often a difficult year--the year an auditor does a first report on an entity.
“They were amazing to work with,” Guin noted. “The hardest part is basically getting what you asked for in a timely manner. Candy and her staff were immediate with information, as well organized as a central office, of any type client I have ever dealt with.”
Guin then commended the system’s audit as a whole.
“It’s the best report you can get across the board,” he pointed out. “There’s no findings on the federal side. There’s no incidents or problems that were noted.
“Your financial statements were clean,” Guin stated. “You have an excellent staff here, but the great thing that the board of education has that a municipal government doesn’t have is because all of your federal monies are passed through the Alabama Department of Education, then your direct monies, for the most part, are coming through, outside of taxes.  They are coming  from the department of education.
“They have a vested interest and requirement to monitor you as a sub-recipient.  It was a perfect audit. You did an excellent job,” Guin said.
Guin directed the attention of Sutherland, the board and visitors to the main points he wanted to discuss concerning the system’s 2023 audit findings.
“In an audit, you want to get an unmodified -  or what is called a clean - opinion.  We’ve got that all the way across the board,” Guin pointed out.
“Everything we found was found to be perfectly in line; no major adjustments were made, in fact, very little adjustments. The adjustments we did make to your accounting records, were a few adjustments Candy proposed we make.  They were immaterial, nothing of any substance,” Guin explained.
There were no findings, material weaknesses or significant deficiencies concerning internal control over financial reporting, according to Guin.
 “That deals with internal controls, evident in a central office, by the segregation of duties, the number  of staff you have, how well everybody does their job,“ Guin explained.
“There were no issues found of any non-compliance, so that is a clean opinion, as well,” he noted.