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Okaloosa district audit shows no findings; board notes drop in one-time federal ESSER funds, rises in facilities and instruction spending
Summary
At a school board workshop, staff reported an audit with no findings and board members discussed the year-over-year decline in ESSER funding alongside increases in facilities and instructional expenditures.
Okaloosa County School District staff told the school board at a workshop that the district’s recent audit showed no findings, and board members used the report to explain changes in year-to-year revenue and spending.
The audit presentation, summarized by Miss Perry, showed a drop in federal ESSER (Elementary and Secondary School Emergency Relief) funds compared with the prior year and offsetting increases in both facilities and instructional spending. "Miss Perry having no findings in audit, which I have a lot of experience looking at audits, is excellent. So thumbs up," said Dr. White, a board member.
Board members noted that while overall grant revenue fell — a decrease discussed as roughly from about $42,000,000 to about $34,000,000 year to year in the presentation — capital spending for facilities, acquisition and construction increased by about $16,600,000 and instructional spending increased by about $16,700,000. "The public needs to know because the number one question I get from my constituents is about money," Dr. White said, adding that the district’s financial records show those changes.
Superintendent Chambers and staff explained the reduction was tied to the wind-down of one-time ESSER funding and that the district had spent or set aside much of those funds in prior years. "We had expended most of that to make sure that we could use it and set money aside," a staff member responding to the board said during the discussion.
Board members also praised community contributions and fundraising. One board member noted the district has received more than $380,000 from community sources this fiscal year.
The discussion occurred during the audit and consent-review portions of the workshop; board members referenced the full audit documents and the consent agenda, which included multiple routine budget and appropriation items recommended by the superintendent. No formal vote outcome on the audit itself was recorded in the transcript.
