Vestavia Hills board accepts unmodified audit, approves March financials and routine items

The Vestavia Hills City Schools Board of Education accepted an unmodified auditor’s opinion for the fiscal year ending Sept. 30, 2024, and approved the district’s March 31, 2025, financial statements at its meeting.

Jason, an auditor with Carr, Riggs & Ingram, told the board the firm issued an unmodified opinion on the district’s financial statements and described the audit as a high‑level financial statement audit that includes testing and confirmations. He said the audit included a single‑audit review of federal awards (child nutrition) and reported no findings for the district in the areas tested.

Courtney Brown, the district’s finance staff member, reported that as of March 31 the district had collected 94.6% of budgeted ad valorem tax revenues (compared with 102.5% at the same point last year), earned $151,415 in interest income in March, and had general‑fund expenditures and transfers of 55.6% of budget. Brown told the board month‑to‑month collections typically “trickle in” and expected additional tax receipts over the coming six months.

Board members approved the monthly financial statements and check register, and the meeting record shows motions and seconds followed by “all in favor” for several routine items. The board also approved consent items including disposal of board property and approval of overnight in‑state and out‑of‑state field trips.

The board approved several other administrative items during the meeting: the 2025–26 parent/student handbook, academic calendars for 2026–27 and 2027–28, and a redesigned job description for an accounting clerk (the item was described as a reclassification/redesign of an existing vacant payroll position, not the creation of a new position). Board discussion noted the job description redesign will shift duties to include some accounts‑payable responsibilities.

Jason and Brown pointed board members to a required‑communications letter in the audit booklet that discusses estimates used in financial reporting (pensions and other post‑employment benefits) and other standard audit matters. Bank reconciliations were reported current as of March 31, 2025.

Votes at a glance - Approve financial statements and check register as of 03/31/2025 — Motion: approved (mover/second not specified in the record). - Approve consent items (property disposal, field trips) — Motion: approved. - Accept Carr, Riggs & Ingram audit opinion (unmodified) — Motion: accepted. - Approve 2025–26 parent/student handbook — Motion: approved. - Approve academic calendars 2026–27 and 2027–28 — Motion: approved. - Approve job description for accounting clerk (redesign of vacant payroll position) — Motion: approved.

Board members thanked finance staff and the auditors for the work preparing the report. The audit firm representative said he could review further details on request; no audit findings were reported at the meeting.