Auditors give Eau Claire Area School District a clean opinion; board approves audit, consent items and monitoring reports

CliftonLarsonAllen auditors told the Eau Claire Area School Board that the district’s 2023–24 financial statements received an unmodified, or “clean,” opinion, and the board voted to approve the audit at the meeting.

April Anderson, the principal auditor for CliftonLarsonAllen, presented an executive audit summary that reiterated the firm’s unmodified opinion and disclosed no material weaknesses or significant deficiencies in internal control. The auditors also reported no compliance findings for the federal and state programs they tested.

Key figures highlighted by the auditors included a $7.3 million decrease in the general fund balance during the year (the district had budgeted an $8–9 million decrease), an unassigned fund balance of about $31 million (21.5% of annual expenditures), outstanding general obligation debt of roughly $120 million and an estimated other post‑employment benefits (OPEB) liability of about $42 million. The capital projects fund showed a $98 million increase tied to recent issuances and was expected to decline to $77 million as projects progressed. The auditors also noted the district’s debt usage at about 10.8% of its statutory debt limit.

After the presentation, the board approved the 2023–24 audit by roll call. Chair Nordeen thanked the district finance team, noting the value of “boring” audits that keep finances aligned with district values.

The board also approved the superintendent’s consent agenda, which the district said included human-resources items, open enrollment for 2025–26, administrator contract renewals, referendum project bids, gifts totaling $90,739.41 for Nov. 1–Nov. 30, 2024, payment of bills in the amount of $7,696,113.90 and net payroll of $5,551,166 for Dec. 1–Dec. 31, 2024. The superintendent’s consent agenda passed on a roll-call vote; the board then approved the board consent agenda (which included ratification of the ECASD and ECAE master agreement) also by roll call.

The board reviewed two monitoring reports and voted both in compliance: OE‑11 (asset protection) and OE‑5 (student success). On OE‑11, Superintendent Johnson reported full compliance for purchasing, insurance and purchasing procedures; board members asked for added context on OPEB and requested follow‑up materials such as the most recent actuarial study and talking points for community inquiries. On OE‑5, the district reported continued progress on curriculum review, guaranteed and viable curriculum work, and the development of universal, tier‑2 and tier‑3 supports; board members asked that program reviews and continuous‑improvement artifacts (for example, parent letters, committee agendas and dual‑immersion transition planning) be made available in future monitoring cycles.

Before adjourning, the board also heard routine reports on recognitions, public forum comments and candidate interviews related to the appointment of a board member.

Actions at a glance: 2023–24 audit approved (unmodified opinion); superintendent consent agenda approved (includes gifts $90,739.41; bills $7,696,113.90; net payroll $5,551,166); board consent agenda approved (including ratification of ECASD–ECAE master agreement); OE‑11 and OE‑5 both approved as compliant.