Lower Dauphin School District

Public school districts in the Commonwealth of Pennsylvania are required to submit annual local audits to the state Department of Education. The audit reviews financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the school district for the previous school year.

 

These financial statements are the responsibility of the school district’s management. The auditor's responsibility is to express opinions on these financial statements based on their audit.

 

The auditors conducted their audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that they plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.

 

Below is the local audit report for the school year ending June 30, 2023: