The Worthington Public School District board received the 2024–25 audit and a monthly financial overview on its November agenda. Helen Hoefker, presenting the audit, said the auditors "did issue an unmodified clean report" and found no exceptions or modifications that required altered reporting.

Helen walked the board through fund-level numbers, directing trustees to the audit booklet. She reported general fund revenues just over $67,072,000 (about 1.4% over budget) and general fund expenditures of just over $59,624,000 (about 5% under budget), which contributed to an increase in the general fund balance of roughly $7,545,000. Helen also summarized food-service, community-service, capital-projects and debt-service fund results and explained single-audit thresholds for federal grant spending.

Carmen presented the monthly revenue/expenditure guideline report for the period ending Oct. 31, 2025, noting the district is four months into the fiscal year and revenues are running at 28.78% compared with last year. Carmen said the district will present an updated budget after the new year to incorporate revised forecasts and carryover projects (for example a roofing project deferred to 2026).

Board members asked clarifying questions about the composition of "general education aid" (state aid components and enrollment impacts). Administration cited higher interest income, an increased current levy and enrollment growth as drivers of revenue above budget.

The board formally approved the auditor’s 2024–25 audit report on a motion by Matt, seconded by Laurie.

Next steps: Administration will prepare an updated budget after year-start revisions; auditors and staff will continue to provide fund-level detail to the board and committees as requested.