Emporia USD 253 board accepts clean FY25 audit; single-audit clean for federal grants
Summary
The Emporia USD 253 Board accepted the preliminary fiscal year 2025 audit with an unmodified opinion and an unmodified single-audit opinion for federal grants; the board approved the audit 7–0.
The Emporia USD 253 Board of Education on Monday accepted the district’s preliminary fiscal year 2025 audit, receiving an unmodified opinion on the district’s regulatory-basis financial statements and an unmodified single-audit opinion for federally funded programs.
Sean Gordon of Gordon CPA told the board the independent auditors’ report contained an “unmodified opinion on regulatory basis of accounting” for the year ended June 30, 2025, and noted the district reported just under $39,000,000 on hand. Gordon said auditors focused single-audit procedures on the child nutrition cluster and the IDEA special-education grant and found no issues that would change the opinion.
Board Member (Speaker 9) moved to approve the fiscal-year 2025 audit as submitted; the motion was seconded and the board approved it by a 7–0 vote. The speaker list for the presentation included interim assistant superintendent Josh Schwartz, who introduced Gordon, and Gordon, who answered board questions about the audit scope and sampled grants.
The audit presentation included standard notes to the financial statements and fund breakouts showing receipts, expenditures and unencumbered cash. Gordon said the draft report reflected strong financial and internal-control management by district staff, and he stood for questions from board members before the motion to approve.
