SIDNEY, Neb. — The Sidney School District Board of Education received a positive audit review for the 2024-25 fiscal year during its meeting Monday.

Julie Peetz of Rauner and Associates, P.C., presented the annual audit, noting the district received a clean, or unmodified, opinion.

“We’re here to report on the 2024-2025 school audit,” Peetz said. “You might notice that we’re a little late. We usually come and see you in December. The federal government shut down for a while, and they didn’t get all the reports that we needed, so they gave us a grace period.”

Peetz said the audit was ultimately filed with the state of Nebraska on Dec. 15.

She told board members the clean opinion is the most important outcome of the audit and reflects positively on the district’s financial reporting.

“That’s a good report to have each year,” Peetz said.

Peetz also discussed the district’s management letter, which highlighted a few areas for improvement. Those included certain funds operating at a deficit and ongoing concerns related to the segregation of duties.

She noted the segregation of duties issue is common among many Nebraska school districts due to staffing limitations but encouraged board members to continue reviewing bills and financial statements to help address the concern.

The audit covers the district’s financial practices and compliance for the 2024-25 fiscal year.