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Special‑education costs and negative tuition fund top Appoquinimink audit concerns; district to build reserve
Summary
Officials said the district faced a tuition‑fund deficit (a $1.5M payable to Christina School District) and were advised to build roughly $4.5M carryover to cover early‑year payrolls; trustees and experts also discussed billing practices that may have left $50K–$60K a year uncollected.
Subject‑matter experts highlighted that the district’s tuition fund was effectively negative going into fiscal year 2026 because of a roughly $1,500,000 payable to Christina School District for FY25 services. The report recommended creating a tuition carryover reserve sufficient to cover at least seven payrolls and startup costs; experts estimated that reserve at about $4,500,000.
Trustees asked for clarity…
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