North Polk board approves fiscal 2024 audit, open‑enrollment caps and several routine contracts

The North Polk Community School District Board of Education accepted an unmodified audit opinion for fiscal year 2024 and approved several routine items, including open‑enrollment caps for the 2025–26 school year, an update to policy 605.03 R1, a contract to refinish the high‑school gym floor and Polk County's hazard mitigation plan.

The audit presentation opened the substantive portion of the meeting. "So this is just a nice way of saying this is an unmodified opinion that we've issued on the financial statements," said Nick Staley, CPA and partner with TrustPoint (rebranded from Schnur and Associates), summarizing the auditors' findings. Staley told the board revenues rose to about $35 million for the year and that the audit disclosed no material weaknesses in internal control or noncompliance with federal award requirements.

Why it matters: an unmodified opinion signals the auditors found the district's financial statements present fairly in all material respects, a key assurance for school officials, taxpayers and lenders. Board action on routine contracts and policy changes keeps construction and operations moving while the district prepares for a voter decision on a time‑limited levy in 2026.

Board actions and key context

- The board voted to accept the fiscal 2024 audit report after the presentation and a brief round of thanks to district staff and the auditors. Motion: approve fiscal year 2024 audit report. Motion maker and seconder recorded in the minutes as Ashley (mover) and Kyle (second). Outcome: approved (voice vote).

- The board approved caps for open enrollment for the 2025–26 school year; the administration explained caps per grade serve as a tool to leverage incoming tuition revenue and manage class size while accommodating resident students. Motion: approve open‑enrollment cap numbers for 2025–26. Motion maker and seconder recorded as Ashley (mover) and Kyle (second). Outcome: approved (voice vote).

- The board updated policy 605.03 R1 to remove language that previously allowed students to participate on reconsideration review committees, to align with recent changes in state law. Motion: approve update to policy 605.03 R1 (Objection to instructional materials). Motion maker and seconder recorded as Kyle (mover) and Icker (second). Outcome: approved (voice vote).

- The board accepted a bid from BB Sports Flooring to sand, stain and finish the high‑school gym floor per the quoted proposal; the contract includes a material deposit. Motion: approve BB Sports Flooring per the quote. Motion maker and seconder recorded as Keith (mover) and Ashley (second). Outcome: approved (voice vote).

- The board approved Polk County's Hazard Mitigation Plan; the administration noted the county plan supports eligibility for certain grant funds. Motion: approve Polk County Hazard Mitigation Plan. Motion maker and seconder recorded as Kyle (mover) and Icker (second). Outcome: approved (voice vote).

Meeting procedure and public items

The board handled routine procedural items early in the meeting, including appointing Keith Borman to act as board secretary for the session and approving the consent agenda. The board acknowledged two communications: a Prairie Meadows/Polk County donation of $24,635.32 and congratulatory correspondence from the Iowa High School Speech Association for student achievements.

Ending

Board members praised district staff for the audit work and for operational efforts that keep classrooms and construction projects moving. Several board members also encouraged community engagement with upcoming district decisions and events.

Votes at a glance

- Fiscal year 2024 audit report: approved (motion by Ashley; second by Kyle). Vote tally: voice vote "Aye" (minutes do not record individual roll‑call votes). - 2025–26 open‑enrollment caps: approved (motion by Ashley; second by Kyle). Vote tally: voice vote. - Update to policy 605.03 R1: approved (motion by Kyle; second by Icker). Vote tally: voice vote. - BB Sports Flooring contract for gym floor: approved (motion by Keith; second by Ashley). Vote tally: voice vote. - Polk County Hazard Mitigation Plan: approved (motion by Kyle; second by Icker). Vote tally: voice vote.