Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Finance Audit Security topic
No spam. Unsubscribe anytime.
Comal ISD receives unmodified audit opinion; TEA intruder-detection audit findings summarized
Summary
External auditors gave Comal ISD an unmodified (clean) opinion on the 2024–25 financial statements and reported higher fund balances; district staff also summarized corrective actions from TEA intruder-detection audits and said specific findings cannot be discussed in open session.
Whitley Penn audit partner Patrick Simmons reported an unmodified (clean) opinion on Comal ISD’s 2024–25 financial statements at the board’s Nov. 20 meeting and said auditors planned to issue the federal single-audit report once the OMB compliance supplement is released.
Simmons summarized key financial figures included in the board packet: an increase in the general-fund balance of approximately $3.1 million to an ending balance of $98.8 million, a debt-service increase to about $29 million and a capital-projects fund balance that reflects activity from the district’s most recent bond program (capital projects ending fund balance summarized as $349 million). The auditors reported that approximately 60% of general-fund expenditures were for instructional services and that unassigned fund balance was roughly 32% of expenditures — a level auditors said is above TEA’s benchmark of about 90 days of operating reserves.
On campus safety, district staff Corby Wunderlich and Doug Whitehead presented corrective actions taken after Texas Education Agency intruder-detection audits, first initiated by TEA in June 2022. Staff listed key steps: in-person training for campus staff on door security, a school-safety improvement plan that prioritizes maintenance and timely completion of exterior-door work orders, and review of findings with the district school-safety and security committee. Presenters said "specific details of the findings are prohibited from being discussed in open sessions as per TEA guidelines."
Board members praised staff and auditors for the clean result and improved fund balances. David Krasinski moved to approve the annual comprehensive financial report; the motion passed 6–0. Auditors noted no internal-control findings for the major federal program reviewed (the special-education cluster) and said the federal single-audit package will be issued separately when the compliance supplement is available.
The board took the measure to approve the audit and accepted staff briefings on intruder-detection corrective actions; no additional open-session actions on safety findings were taken Nov. 20 because TEA guidance limits discussion of certain audit details in public meetings.
