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Salina USD 305 board accepts FY2025 audit; auditors report clean statutory-basis opinion
Summary
The Salina Public Schools board accepted its fiscal year 2025 audit after an auditor reported a clean statutory-basis opinion, noted a net increase in federal reimbursements and no material weaknesses in sampled grants; the board approved receipt of the audit unanimously.
Harold Mays of Adler & Gattert presented Salina USD 305's fiscal year 2025 audit, telling the board the district received a clean opinion on the statutory basis financial statements under the Kansas Municipal Accounting and Auditing Guide and that no material weaknesses were identified in the audit testing of federal grant compliance.
Mays summarized key figures, saying the district's beginning fund balance of about $48,000,835 rose to roughly $49,527,000, driven in part by federal grant reimbursements that materially increased revenues this year. He said federal awards required additional audit procedures because of the volume of federal funding and that the auditors spent extra time testing major programs, including Head Start, ESSER III and special education grants. He reported the district spent $18,021,234 in federal funds during the year and defended the district's internal controls for those programs.
Board members asked clarifying questions about the audit results and were thanked by trustees for maintaining strong records. A board member moved to accept the audit as presented; the motion was seconded and approved by voice vote, 6-0.
The vote to accept the audit completes the statutory receipt requirement for the district's FY2025 audit and does not by itself change district budgeting or policy. The board will receive and may act on any follow-up recommendations from staff or auditors in a subsequent meeting.
