Waynoka Public Schools board accepts qualified 2023–24 audit; board approves calendars, policies and personnel actions

The Waynoka Public Schools Board of Education voted to accept the district's 2023'24 annual audit, heard a financial overview from the district's auditor and approved a series of routine and personnel items, including the 2025'26 school and daycare calendars and the reemployment of the elementary principal for 2025'26.

The audit was presented by Jay States, CPA (transcript also references "Dave Stays"). States said the auditor issued a qualified opinion for the 2023'24 audit because fixed assets were not presented on a roll-forward schedule. He said the district's regulatory (cash) basis was used for reporting revenue when received and expenditures when purchase orders are issued. States described the letter of internal control as a clean opinion with one finding: a single activity-fund receipt not posted in February that caused a bank reconciliation discrepancy; staff said the matter has been discussed with activity custodians and will be corrected.

Board members heard a line-by-line overview of funds and balances. The presenter reported the general fund had $875,000 in cash and $77,397 in investments, with a reported total cash figure given as $8,272,000. The general fund showed an overall decrease in fund balance of roughly $674,000 after accounting for encumbrances; the building (capital projects) fund reported an ending fund balance of $3,534,000 and an increase during the year of about $417,000. The auditor noted building bonds outstanding of $8,825,000 (2018 issuance, payoff noted as June 2028) and another building bond balance of $420,000 (issuance noted as 2023, payoff May 2025). The district reported federal award expenditures of $267,000 and remaining CARES/CRRSA/ARP-era child nutrition funds of about $41,000.

After the presentation, a motion to accept the 2023'24 audit carried. Board members also approved the 2025'26 Waynoka Public Schools calendar and the 2025'26 daycare calendar. Two software service agreements (agenda items 9 and 10) were tabled. The board approved amendments or adoptions to board policies in agenda items 11(a) and 11(b).

The board held an executive session under Title 25 O.S. Section 307 to discuss personnel matters. On return to open session the board accepted four resignations (Bridget Myers; Bailey Stevens; Christina Homer, resignation effective March 13; and one other listed as "Christine" in the record) and approved hiring a support employee, Sonja Whiteney, pending a successful background check, with a start date of March 24. The board also voted to renew the employment of Patricia Burrow as elementary principal for the 2025'26 school year.

Other business: the board discussed the student-transfer policy, noting the district's classroom capacity is set at 20 students. Board members said only one class currently exceeds that limit and indicated no change to the capacity at this time. The board also approved declaring a district property (listed as a 2010 suburban surplus property) as surplus and authorized the superintendent to advertise and set a date, time and place to open bids.

During the meeting school leaders reported on student activities and programs: February's word of the month was "cooperation"; FFA and FCCLA activities were highlighted; a field trip to the Oklahoma History Center; pre-K through sixth-grade vision and K'6 hearing screenings; an AR reading incentive trip to an Oklahoma City NBA-related event; junior-high and high-school sports updates; 4-H and FFA livestock show qualifiers and scholarship winners; and upcoming parent-teacher conferences and spring break.

Votes at a glance (as recorded in the meeting): - Acceptance of the 2023'24 audit: approved (motion moved; second by Kayla Boyle). - Consent agenda (items 5a'5m): approved as one vote. - Waynoka Public Schools 2025'26 calendar: approved. - Waynoka Public Schools 2025'26 daycare calendar: approved. - Software service order agreements (items 9 and 10): tabled. - Amend/adopt board policies 11(a) and 11(b): approved. - Student transfer policy / FTE capacity (capacity set at 20): no change; board approved maintaining capacity. - Declare 2010 suburban property surplus and authorize advertising for bids: approved. - Accept resignations (four employees): approved. - Hire support employee Sonja Whiteney (pending background check): approved; start date March 24, pending background check. - Reemploy Patricia Burrow, elementary principal, for 2025'26: approved.

The board was briefed on monthly expenditures, building-fund activity (bond payments), child nutrition revenues and expenses (noted a $23,000 shortfall attributed to unpaid parent balances), daycare revenues (down) and activity-fund custodial procedures. The auditor encouraged board members to review the full financial statements and accompanying notes for additional detail.

No further business was recorded and the meeting was adjourned.