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Board approves consent agenda, audit and proposed budget publication; votes recorded unanimous
Summary
The Fort Smith School District board approved the consent agenda, accepted the district audit for year ending June 30, 2024, and authorized publication of a proposed budget of expenditures and tax levy for fiscal year 2026–27. All three motions passed unanimously by recorded roll or voice votes.
The Fort Smith School District Board of Education approved three routine but significant items during its meeting: the consent agenda, the annual audit report for the year ending June 30, 2024, and the proposed budget of expenditures with tax levy for fiscal year 2026–27 to be published as required by law.
Motion to approve the consent agenda was moved by board member Richardson and seconded by board member Lott; the board recorded the motion as passing by a vote of 6 in favor, 0 opposed. One board member earlier indicated an abstention would be required on a single consent‑agenda subitem (item 8), and that abstention was noted on the record prior to the motion. The minutes record final approval of the consent agenda as 6 in favor, 0 opposed.
The board then accepted the district’s audit report as prepared by Shibisch and Associates CPA. Auditor Mark Lux summarized the audit work and said the firm issued an unmodified opinion for the financial statements prepared on the regulatory basis of accounting. The audit motion passed by a vote of 6 in favor, 0 opposed.
Finally, the board approved a proposed budget of expenditures and tax levy for fiscal year beginning July 1, 2026, and ending June 30, 2027, for publication as required by Arkansas law. That motion was moved by Richardson and seconded by Whitaker and passed 6‑0.
Votes at a glance
- Consent agenda: Moved by Richardson; seconded by Lott. Vote: 6 yes, 0 no. Note: one member earlier indicated an abstention on consent item 8 (not removed from the agenda).
- Audit report (year end 06/30/2024): Motion to accept audit as prepared by Shibisch and Associates CPA. Vote: 6 yes, 0 no.
- Proposed budget/expenditures and tax levy (FY 2026–27): Moved by Richardson; seconded by Whitaker. Vote: 6 yes, 0 no.
Each approved item will be reflected in the board’s official minutes and the audit report and proposed budget will be filed as required by state regulations.
