The Shawnee Heights Board of Education unanimously accepted the district's 2024 audited financial statements and the single-audit report and approved a series of capital purchases and change orders.

Miss Kayla Williams presented the audit, explaining auditors perform procedures to obtain reasonable assurance about whether the financial statements are free from material misstatement. She said the district has a state waiver to present financials on the regulatory basis (an accounting basis other than GAAP) and that auditors issued an unmodified opinion on the regulatory-basis financial statements. Williams said there were no audit adjustments and no findings or material weaknesses in the single-audit work related to federal grant programs (the Child Nutrition Program and ESSER funds). She identified a significant accounting estimate—net pension liability—that the audit team reviewed and found appropriate.

On capital items, the board approved three HVAC unit contracts after a state bid process: McElroy's for Shawnee Heights Middle School at $69,675; the winning bid for Shawnee Heights High School North Wing (Crews/Cruz listed in the transcript) at $54,900; and McElroy's for South Elementary at $30,005.75. The board also approved a Barrington roof change order of $138,865.70 after a presentation that the roof section (Section K) above the main entrance required removal to the hard deck and re-slope work; insurance coverage was noted in the presentation.

Austin Dinger presented a MacBook replacement proposal for the high school, noting Apple offered an education discount that reduces cost. Mr. Dinger said the purchase would place devices on a six-year cycle with payments spread over three years; he reported the invoice covers roughly 1,200'1,250 MacBooks (and screens plus AppleCare) and that the three-year cost after the discount is roughly $1.1 million (the transcript includes multiple numeric variants; the district will provide final contract figures when vendor contracts are returned for signature). The board approved the MacBook purchase 6-0.

Votes at a glance: the board approved the 2024 audited financial statements and single-audit report, three HVAC contracts, the Barrington roof change order, and the MacBook replacement purchase; all passed by unanimous vote.