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Lincoln County school board approves consent agenda, adopts two policies for first reading and accepts clean audit
Summary
At its Jan. 6 meeting the Lincoln County School Board approved the consent agenda including student overnight trips and surplus declarations, approved two policy changes for first reading, accepted an unqualified audit of school activity funds and approved several budget amendments and financial reports.
The Lincoln County School Board on Jan. 6 approved a series of routine and financial items, including a consent agenda of minutes and student overnight trips, accepted an unqualified audit of the schools’ activity funds and approved budget amendments for district and federal grant funds.
The actions matter because they clear administrative business related to student activities, clarify two policies brought forward for board review and finalize interim financial adjustments that affect program budgets and federal grant reporting.
Board members moved and adopted the consent agenda, which included approval of minutes from meetings in December 2024, approval for faculty use and student overnight trips for Lincoln County High School, and a list of Title IX items to be declared surplus. The board then approved two policy additions—Policy 3.2101 (special advertising and promotion on Lincoln County Public School grounds) and Policy 3.210 (naming rights)—for first reading, meaning the policies will continue through the board’s review process before final adoption.
Miss Barnes, who presented the school activity funds audit, told the board the audit yielded an unqualified (clean) opinion. She said the combined schools’ internal funds held approximately $982,000 in assets and about $24,000 in accounts payable, leaving combined fund balances of about $958,000; she also said total fund balances increased by roughly $82,000 from the prior year. The auditor noted a portion of balances were restricted to specific clubs or athletics. “We issued an unqualified…clean opinion on the audited financial statements in accordance with the internal school funds manual,” Barnessaid during her presentation.
The board approved budget amendments for the general-purpose (fund 141) and federal programs (fund 142) budgets. For fund 141 the board approved line items presented as $1,250 for CTE/rural STEM collaboration (Lincoln County STEM night), $5,000 for a CTE-related grant and an $80,000 budget setup tied to a donation from a private company received late in fiscal year 2023–24. For fund 142 the board approved a $75,000 setup for the ATSI federal grant, a revision listed as “1,030.2” in the record for ePlan (format not specified), and a $19,448.61 revision on the ESSER federal grant budget. The board also accepted combined financial reports for funds 141, 142, 143, 146 and 177.
Superintendent-level summary items were presented to the board during the meeting: Doctor Heath reviewed the TISA outcomes funding for the district, reporting an outcomes-based allocation of $289,367 tied to last year’s student assessment and growth results; the board was advised this funding is typically not budgeted in advance because it is determined after assessment results are finalized.
Votes were conducted by voice; where individual roll-call votes were not recorded in the transcript, the board recorded outcomes as voice approvals ("aye/oppose") and the clerk noted motions carried. No individual vote tallies or dissenting roll-call votes were specified in the record.
The board closed the business portion of the meeting after motions to accept reports and amend budgets passed.
