The Urbandale Community School District board on a 7–0 roll-call vote approved the district's fiscal year 2025 audit after an auditor summarized the results and answered board questions.

The auditor reported the district received an unmodified opinion on its financial statements, the highest standard auditors can issue. The report included an emphasis-of-matter paragraph tied to implementation of a new accounting standard for compensated absences; the change required the district to recognize additional sick-leave liabilities and resulted in roughly a $1,000,000 restatement to beginning fund balance, according to the presentation.

The auditor also said there were no internal-control findings and no compliance findings in the government-auditing-standards review and that the federal single-audit had no findings. The district expended about $2,800,000 in federal funds and the child nutrition cluster represented about $1,600,000 of that total, the auditor reported. For 2025 the district's revenue was presented at about $75,500,000 and governmental expenditures at about $74,900,000; debt outstanding at year-end was reported at about $85,000,000.

"We received an unmodified opinion on the financial statements," an auditor said during the presentation. "There was an emphasis of a matter paragraph within that opinion" tied to compensated absences and the related restatement.

Board members asked clarifying questions about elements of the report, including the nature of the compensated-absences restatement and the district's revenue and expenditure drivers. After discussion, a board member moved to approve the audit; the motion was seconded and a roll-call vote recorded seven yes votes, and the motion passed.

The board also moved the consent agenda later in the meeting; the consent items were approved 7–0. The audit approval completes the district's annual acceptance of audited financial statements and the auditors said staff will provide the final report and required communications as a follow-up.