The Hillsboro R-3 School District continues to uphold a strong standard of fiscal responsibility, earning the highest possible audit opinion—an unmodified opinion, commonly known as a clean audit—for the 2025 fiscal year.
The audit was presented to the Board of Education and approved at the Board’s meeting on December 18, 2025.
Following a comprehensive review of the district’s financial records, auditors from Mueller Oberkfell & Jones, LLC concluded that Hillsboro R-3’s financial statements are accurate, complete, and presented fairly in all material respects.
“I am pleased to report that we issued an unmodified opinion, which means the financial statements are presented fairly in all material respects,” said Hope Hernandez, Audit Associate with Mueller Oberkfell & Jones, LLC. “In other words, it was a clean audit with no material errors or issues noted. This is the highest level of assurance that can be provided and the best opinion a district can receive.”
In addition to the clean audit opinion, the review confirmed that Hillsboro R-3 is fully compliant with Missouri laws and regulations, including budgetary and disbursement procedures, accurate attendance and transportation records, and other statutory requirements.
Hernandez further commended the district’s efforts, stating:
“I would like to congratulate the district on an excellent audit and commend the administration and staff for their continued diligence and attention to detail.”
Commitment to Transparency and Stewardship
Superintendent Dr. Jon Isaacson emphasized that the audit results reflect more than strong accounting practices; they reflect the district’s values.
“Our district recently completed its annual independent financial audit and received the highest possible audit opinion. This outcome confirms that our financial records are accurate, our internal controls are sound, and our reporting meets the most rigorous professional standards,” Isaacson said.
“More importantly, this audit reflects our commitment to transparency, accountability, and responsible stewardship of public resources. Every dollar entrusted to this district represents the hard work of our community, and we take that responsibility seriously.”
Dr. Isaacson added that strong financial management enables the district and Board to remain focused on core goals.
“Sound fiscal practices allow us to focus on what matters most—supporting students, staff, and classrooms—while maintaining the trust of our taxpayers,” Isaacson said. “We are proud of this result, grateful for the diligence of our Director of Finance, Jennifer White, and the entire central office team, and committed to continuing practices that ensure long-term stability and public confidence.”
A Strong Foundation for the Future
The clean audit reinforces Hillsboro R-3 School District’s reputation for responsible financial management, careful oversight, and long-term planning—supporting stability today while keeping the district focused on student success for the future.