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Bath County board accepts clean FY24 audit, approves two construction change orders and bus purchases
Summary
At its Oct. 20 meeting the Bath County Board of Education received a clean FY24 audit, approved two small construction change orders (a $2,026 soffit adjustment and a $7,873 compressor relocation), accepted a KET technology offer, approved purchase of two buses, and adopted a revised expense‑reimbursement policy.
Bath County Board of Education members on Oct. 20 accepted a clean independent audit of the district's FY24 financial statements and took a series of routine fiscal and construction votes, including approval of two contract change orders and the purchase of two buses.
An auditor presenting the district's annual financial report said, “In our opinion, the financial statements are fairly presented ... with generally accepted accounting principle,” and reported no material weaknesses or significant deficiencies in internal control. The auditor summarized key figures from the FY24 statements: beginning cash of about $20.3 million, ending cash of about $25.8 million (an increase of roughly $5.5 million); general‑fund revenues of about $18.4 million and expenses of about $18.6 million; total assets near $72.4 million and total liabilities near $43.5 million. The auditor also reported a clean single‑audit for federal programs, with ESSER identified as the district's major program (about $6.1 million of ESSER spending within total federal awards of roughly $10.5 million).
Following the audit presentation the board considered two construction change orders tied to ongoing projects. Staff described a $2,026 change‑order request to lower a soffit in a double‑height entry to clear new sprinkler and ductwork; the board approved the PR25 soffit change order (BG22‑376) by voice vote after a motion from Carla and a second from John. The board also approved PR22, an air‑compressor relocation and related power and condensate work for the layback/phase‑2 project, at $7,873 after staff said an inspector required the unit be moved to a different closet within the same lab area and the contractor confirmed required connections were included in the price.
Board members also voted to accept KET's first offer of assistance for technology funding (staff reported $19,602) with matching funds required from the district; that motion was moved by Brenda and seconded by Carla. The board approved the purchase of two school buses (both to be purchased from the general fund rather than financed through KISTA this year), after staff confirmed the buses are diesel and provided brief cost/feature notes. The board adopted the second reading of revised policy 3.225 on classified employee expense reimbursement (a $59 per‑day per‑diem for out‑of‑town/overnight travel).
On School Resource Officer (SRO) contracts, members raised concerns that contract language could make the district responsible for SRO services performed outside the district's scope (questions included overtime/rollover clauses and where SROs would return if not assigned to the district). The board voted to task the board attorney to make recommendations on revising SRO contract language and related agreements; staff said the sheriff's office and county contract arrangements remain in effect while revisions are prepared.
Most votes were carried by voice vote. The audit report and the FY24 annual financial report will be submitted as required; the auditor reminded the board the AFR deadline is Nov. 15.
Next steps: staff will submit the audited AFR by the Nov. 15 deadline, continue punch‑list work for construction projects, and prepare contract language recommendations from counsel on the SRO agreements.
