The Alva Public Schools Board of Education on an item heard at its regular meeting accepted the district audit, approved the consent agenda including finance and purchase orders, authorized two professional hires and accepted a $30,000 donation from Mountain State Bank for an elementary outdoor classroom and auditorium risers.

The district auditor told the board the state-level financial opinion is unqualified but federal reporting produced an adverse opinion because the district reports on a modified cash basis rather than on U.S. generally accepted accounting principles. “The opinion for the state of Oklahoma is an unqualified opinion, which is what you want,” the auditor said. The auditor also said the district met single-audit thresholds and had no current-year findings for major federal award programs.

Why it matters: accepting the audit and approving routine finance items confirms the board has reviewed the district’s year-end finances and federal program compliance. The actions also authorized staff hires and accepted donor funds that will be used for an elementary outdoor classroom and auditorium equipment.

Key audit and finance details
- The auditor described the district’s accounting as a modified cash basis (revenues recorded when received; expenses when encumbered).
- The auditor reported a year-to-date general-fund collections figure of about $13.36 million through December and detailed invested balances: roughly $4.396 million in the general fund, $2.969 million in the building fund, about $190,000 in the child nutrition fund, and about $260,000 in a gift fund. The auditor said the district was subject to Uniform Guidance because federal expenditures exceeded $750,000 this year and reported no current-year financial statement findings.
- The board’s finance presentation noted December month collections outpaced the same month last year and that the district purchased buses this year (paid from the building fund), which increased building-fund outflows.

Votes at a glance
- Audit report: motion to approve carried (roll call recorded: Barton — yes; Hanson — yes; Kane — yes; Pingleton — yes). Outcome: approved.
- Consent agenda (items 3.1–3.11, including minutes, finance report, purchase orders, activity fund items and child nutrition report): approved by roll call. Outcome: approved.
- Employment offers (two professional positions for 2024–25): motion to approve offers carried by roll call. Outcome: approved.
- Donation: board voted to accept a $30,000 donation from Mountain State Bank to fund an outdoor classroom at Washington and new risers for the elementary auditorium. Outcome: approved.

Supporting details
- Purchase orders called out in the meeting included an $8,400 order to Compass Athletics for basketball uniforms; an order to Jostens for 2025 diplomas; a PO to Junior Library Guild for middle school books; and a CDWG order for print/network equipment. Building fund work included a PO to Alfalfa Electric Cooperative for HVAC/heater repair and a $7,000 PO to A to Z Theatrical Supply for stage lighting repairs. The child nutrition fund included an $8,000 PO to Heartland Auto Corp related to dishwasher installation/service.
- The auditor noted the district reports capital expenditures by expensing purchases when acquired rather than recording depreciation, which contributes to the federal reporting qualification (adverse opinion) because financial statements are not prepared on an accrual basis.

Next steps and context
- The board approved the items by roll call and moved on to administrative reports. The agenda included a planned executive session to evaluate the superintendent under 25 Oklahoma Statutes §307(B)(1).