Board approves minutes, policy rescind, boundary change and superintendent contract; auditors report clean opinion

The Madison Metropolitan School District Board of Education took several administrative actions Monday, approved multiple consent motions, and received a clean audit from external auditors WIPFLI.

Key board actions at a glance - Minutes approved: The board approved minutes of the Dec. 19, 2024 regular meeting; the motion passed as recorded at the meeting. - Policy rescission: The board voted to rescind the long‑distance phone calls policy (Policy 2601); trustees said the policy had become obsolete. The motion passed. - Consent agenda: The board adopted the consolidated motions listed in the electronic agenda for Jan. 27, 2025 as presented; no separations were recorded. - Boundary change resolution: The board adopted a resolution agreeing to detach specified territory from the Verona Area School District and attach it to MMSD and directed district clerk to file required notices; the resolution cites Wisconsin statute procedures and the board sent a certified copy to Verona and to the state boundary appeal board. - Other actions: The board approved (a) an application under the administrators retirement plan; (b) open‑enrollment capacity determinations (several specialized programs were declared closed to open enrollment this year and others left open); and (c) authorization to submit a notice of claim in a federal case as listed on the agenda. - Superintendent contract extension: The board approved a one‑year extension of Superintendent Joe Gothard’s contract through June 30, 2027, effective July 1, 2025.

Financial audit: unmodified opinion, one state reporting issue External auditors WIPFLI presented the district’s annual financial statements and single‑audit package and issued an unmodified (clean) opinion on the financial statements. Auditor Rob Ganshaw told the board WIPFLI found no material weaknesses or significant deficiencies in internal control and no federal noncompliance.

Single‑audit detail and corrective item WIPFLI identified a single state reporting noncompliance related to special‑education transportation reporting. The auditors said the sampled reporting resulted in an over‑claim for certain special‑education transportation entries that were also reported on the regular transportation table; the estimated overstatement was under $10,000 and the auditors did not record a questioned cost. District staff reported they have implemented additional checks and revised procedures to prevent recurrence.

Fund balance and cash flow Comptroller Natalie Roo and the auditors reviewed fund‑balance totals and cautioned trustees about cash‑flow timing even though the district closed the year with increased fund balance. Key figures reported by WIPFLI and district staff included an unassigned general‑fund balance of roughly $9.31 million at year‑end and total fund balance of about $115 million. The auditors said the unassigned general fund represented about 18.4% of general fund expenditures on a GAAP basis; the Government Finance Officers Association (GFOA) guideline cited during the presentation is roughly 17% (two months of operating expenditures) as a minimum target. Board members discussed whether the district’s fund‑balance policy should be revised and how fund balance interacts with short‑term tax‑levy cash borrowing.

Next steps and board comment Board members thanked the finance team and auditors for a clean audit. Trustees asked staff to return with comparative district data and recommended policy language for review at an upcoming retreat and committee meetings. The board adjourned after approving the motions on the published agenda.

Ending: The board’s actions were procedural and administrative; no new policy on charter authorization or immediate Kennedy Elementary boundary decisions were taken at the meeting.