×

Understanding the difference: objective audits vs. subjective opinion

I am writing this letter in response to a letter written about an apology owed to an APS school board member. The author of that letter has the events turned around.

At the APS board meeting the district received a perfect audit conducted by an independent, outside CPA firm. The firm praised APS staff for flawless records, strong internal controls, and full compliance, resulting in the highest audit rating available for public schools.

Such an outcome reflects exceptional professionalism by the APS business office and staff, particularly the associate superintendent for business and operations, who oversaw the work

that led to this achievement.

It was therefore surprising and concerning to hear one board member, Monica Dziesinski, challenge the validity of this audit by suggesting that a “subjective audit” should be performed.

Audits, by definition, are objective. They are based on verifiable financial records, standardized accounting principles and documented controls. This objectivity is precisely what gives an audit its credibility and legal standing.

A subjective review, by contrast, relies on personal opinion, perception, or feelings rather than measurable facts.

While subjective opinions may have a place in policy discussions or goal setting, they are not an appropriate substitute for an independent financial audit, nor would they

carry any professional or regulatory weight.

Troubling was the attempt to publicly challenge and seemingly embarrass the associate superintendent during the presentation of these results. Notably, no other board member joined

in this line of questioning, perhaps recognizing both the strength of the audit and the inappropriateness of undermining staff during what should have been a moment of recognition

and gratitude.

Effective governance requires a clear understanding of professional processes and respectful engagement with district staff. If anyone deserves an apology it’s Mary Lyon, associate

superintendent.

Vicky Lindsay

Alpena

Newsletter

Today's breaking news and more in your inbox

I'm interested in (please check all that apply)
Are you a paying subscriber to the newspaper? *
   

Starting at $3.50/week.

Subscribe Today