Carson City trustees accept clean FY2024 audit, discuss outsourcing substitute staffing and approve 2025–26 calendar

The Carson City School District Board of Trustees on Tuesday accepted the district’s FY2024 financial report and audit, discussed a proposed partnership with EDUStaff to manage substitute staffing, approved the district’s 2025–26 academic calendar and directed staff to explore converting the annual employee-recognition board meeting into a standalone reception-style ceremony.

The audit acceptance, made by motion and unanimous vote, came after auditors told trustees the district received a “clean opinion” on its financial statements and showed a healthy general fund balance as of June 30, 2024. The board spent much of the meeting on a presentation and questions about EDUStaff’s substitute staffing model, including recruitment, training, benefits and the fiscal trade-offs. Trustees then approved the draft calendar for the 2025–26 school year, which will be submitted to the Nevada Department of Education for final approval. Trustees also voted to direct staff to research venues and logistics to turn employee recognition into a reception rather than a standard board meeting.

The audit Dava Silva, the lead auditor who presented the FY2024 independent audit, told the board the district received an unqualified—“clean”—opinion and that the audit found no statutory violations to report under NRS 354.624. Silva said the firm performed roughly 250 hours of audit work, recorded three to four audit adjusting entries that have been posted to the district’s records, and identified the Public Employees’ Retirement System (PERS) actuarial liabilities and the district’s OPEB figures as the most significant accounting estimates in the financial statements. He also said no audit recommendations rose to the level of requiring inclusion in the audit report.

Why it matters: a clean audit and a healthy general fund are signals banks, grantors and state officials use to evaluate fiscal stewardship. The…