Auditors issue clean opinion for Battle Creek Public Schools; single‑audit remains in draft
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Summary
Auditors gave Battle Creek Public Schools an unmodified (clean) opinion on general-purpose financial statements but said the federal single audit remained in draft pending the federal compliance supplement; the board also reviewed an enrollment drop of about 82 students and fund‑balance effects.
Auditors told the Battle Creek Public Schools Board on Nov. 17 that the district received an unmodified — or clean — opinion on its general‑purpose financial statements for the year, with no material weaknesses or significant deficiencies identified.
An auditor said the single audit, which tests federal expenditures such as child nutrition and federal grants, remains in draft because the federal compliance supplement has been delayed. "We had an unmodified or clean opinion, which is the highest level of assurance that we can provide," an auditor said. The single‑audit work was finished but cannot be final‑released until the federal supplement is issued, the auditor said.
Finance staff presented slides showing a slight decrease in total general‑fund revenue driven largely by reductions in federal (COVID‑era) funding. Enrollment was reported to have decreased by approximately 82 students, which staff estimated would reduce funding by about $788,000. Presenters said state and local funding increases offset some of the federal decline, and that expenditures rose because of capital projects and contracted services.
Trustees asked clarifying questions about slides and percentage allocations. Finance staff explained that capital outlay and purchase services increased as a share of expenditures while salaries and benefits remain a large line item; one chart showed fund balance equal to roughly 24.6% of expenditures, a level presenters said provides a 45‑day operating cushion while state aid is delayed early in the school year.
Trustee McClenny moved and Trustee Perry seconded a motion to adopt the 2025 financial audit as presented; the transcript records the motion and appreciation for audit staff, but an explicit roll‑call tally for adoption is not included in the provided segments.