Independent auditor reports no federal findings; district records monthly finances and child nutrition shortfall
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Summary
Juniper CPA reported that the FY 2024–25 financial statements fairly reflect the district's position but noted fixed assets were not listed (a common school reporting practice); single-audit testing of federal programs found no findings. Deputy treasurer reported October balances and a $17,800 child nutrition shortfall driven by equipment replacement.
Juniper CPA representative Joseph Carter presented the Tahlequah Public Schools FY 2024–25 audit to the board on Nov. 18, saying the district's financial statements "accurately reflect" the district’s financial position but that, as is common for schools, fixed assets were not listed in the report — a presentation choice that required a qualification in the auditor's opinion.
Carter said the district underwent a single audit this year and the audit tested federal awards including child nutrition, Title I and innovative literacy programs; he reported "no findings or questions" related to the federal programs and invited trustees to review the acknowledgement and signature pages.
Separately, the deputy treasurer reported month-end balances for October: total district funds of $15,842,487.90; general fund receipts for the month of $101,115.76; a general fund cash balance of $7,340,750.60; building fund balance $6,954,908.19; bond funds $404,678; and a sinking fund of $194,247.98. The activity account balance was reported as $1,220,157.28. Trustees asked for clarification about a roughly $10,948.73 increase in electric costs from last October; the deputy treasurer and operations staff said they are tracking elevated usage in specific locations and will monitor the accounts.
Staff also reported child nutrition served 74,527 meals over 17 serving days this month and recorded a negative variance of $17,800, which staff attributed in part to a freezer replacement that posted as a lump expense in the month’s reports. The district said it is working with its child nutrition contractor to monitor monthly results and remain committed to the Community Eligibility Provision (CEP) program to provide meals for all students.
Board members had no audit findings to question; the auditor noted one disposition item in the prior-year findings section and explained notation in the report. The board acknowledged the need to notarize the auditor's acknowledgement page before filing.