Audit Report Graphic

WDMCS Audit Results in Favorable “Unmodified Opinion”

At the Board of Education’s Dec. 9 , 2019 meeting, the Board accepted and placed on file the audit report for the year ending June 30, 2019.

Mia Frommelt, partner with the West Des Moines Community Schools’ (WDMCS) independent accounting firm Bohnsack & Frommelt, LLP, provided the following highlights and findings.


WDMCS revenues totaled $145,610,338 for the year ended June 30, 2019, a 3.8% increase from the prior year.  Expenses for operations for the year ended June 30, 2019 totaled $145,531,032, a 2.3% (decrease) from the prior year.  


There were no findings to report on compliance and internal control matters.  Bohnsack & Frommelt LLP reported one finding over federal awards. The summary of audit results are found on pages 122 through 126 of the report.  

The WDMCS Board of Education has a fiduciary responsibility to provide oversight of the district’s operations and financial transactions.  Oversight is typically defined as the “watchful and responsible care” a governing body exercises in its fiduciary capacity.

Download Audit Report (156-page pdf)