North Polk board receives clean FY24 audit, approves new enrollment caps, gym refinishing and hazard plan; PEPL renewal set for March 4 vote

The North Polk Community School District Board of Education on Tuesday heard an unmodified audit opinion for fiscal year 2024 and approved a slate of routine and planning items, including open-enrollment caps for 2025–26, a contract to refinish the high school gym floor and Polk County's hazard mitigation plan. The board also discussed the upcoming voter decision on the district's physical plant and equipment levy, which is set to sunset June 30, 2026.

Auditor Nick Staley, CPA and partner at TrustPoint, told the board the audit produced an unmodified opinion — the highest level of assurance — and that auditors found no material weaknesses in internal control or noncompliance with federal or state award requirements. "So this is just a nice way of saying this is an unmodified opinion that we've issued on the financial statements," Staley said during his presentation.

Why it matters: An unmodified opinion indicates the district's financial statements "present fairly in all material respects" for the year ending June 30, 2024, which supports transparency to taxpayers and to state reviewers. Staley highlighted two findings of lesser significance: a variance in certified enrollment data that the district reported to the Iowa Department of Education and has since addressed by letter, and a small deficit (about $250) in a student activity account (reported as girls' basketball) that the auditor recommended the district eliminate by transferring funds within student activity accounts.

Board members praised district staff for the audit process. One board member said the report's results "make us very happy to see again the processes and things that we have in place," and thanked business office staff for their work.

Other business and background details

- Open-enrollment caps: The board approved grade-level caps intended to keep class sizes manageable while allowing some nonresident students to enroll. District staff explained the caps are a tool to manage space and staffing between the October enrollment count (which determines state funding) and the following September when funds arrive. Staff said openings for 2025–26 include first grade (three slots), second grade (about seven slots), seventh grade (five slots) and positions at the high school (ninth through twelfth grades). The district said third, fourth, fifth, sixth and eighth grades are closed to new open-enrollment applications. The district noted currently open-enrolled students already counted toward those sections. Accepted open-enrollment paperwork is due Feb. 1 with a March 1 deadline for grades 1–12; kindergarten open enrollment runs through Sept. 1.

- Physical plant and equipment levy (PEPL): Superintendent Michael Klein told the board the voter-approved PEPL (levy rate $1.34) is scheduled to expire June 30, 2026. Klein said the district will ask voters on March 4 whether to continue the $1.34 levy. The district will hold an informational session on Monday, Feb. 24, from 5:30 to 7 p.m. in the high school Collaboration Center to answer questions. Klein said PEPL proceeds support buses, technology, security and facility needs.

- Construction and facilities: The construction manager reported progress on the CTE addition (temporary heat in place; planned concrete pours when weather permits; target substantial completion July 30), turf installation and concession/dugout work for the athletic fields. A warranty walk for multiple site projects is scheduled for March 10 so contractors can address items during spring break.

- Property insurance and other budget pressures: Administrators told the board property insurance costs rose roughly 10% for the coming year, bringing annual property coverage to just under $600,000. Board members and staff discussed state supplemental student aid scenarios and how modest percentage increases at the state level (the most recent proposals discussed ranged from about 2% to 3.5%) compare with district cost pressures such as insurance and benefit increases.

- Donations and recognitions: The board acknowledged a combined Prairie Meadows and Polk County grant/donation of $24,635.32 to the district and congratulated students recognized by the Iowa High School Speech Association.

Votes at a glance

- Appoint board secretary: Motion to have Keith Borman act as board secretary. Outcome: approved (no negative votes recorded in the meeting transcript). Notes: mover/second not specified in transcript.

- Approve meeting agenda (consent agenda): Motion to approve the meeting agenda; outcome: approved.

- Approve FY24 audit report: Motion to approve the fiscal year 2024 audit report. Motion recorded as moved by Ashley and seconded by Kyle; outcome: approved.

- Approve 2025–26 open-enrollment cap numbers: Motion to adopt the proposed open-enrollment caps for 2025–26 (staff presented grade-by-grade caps and rationale). Motion recorded as moved by Ashley and seconded by Kyle; outcome: approved.

- Update to policy 605.03R1 (reconsideration of instructional and library materials): Motion to approve the update removing student participation from review committees to align with changes to state law. Motion recorded as moved by Kyle and seconded by Iker; outcome: approved.

- Approve vendor to refinish high school gym floor: Motion to hire BB Sports Flooring for sanding, staining and finishing per the quote, including a material deposit. Motion recorded as moved by Keith and seconded by Ashley; outcome: approved. Contract detail: a material deposit of $19,419 was quoted to begin ordering materials; remainder to be paid upon project completion. The project quote includes a larger North Polk logo, lane-area staining and other finish options; district staff said they will ask whether stencils are reusable.

- Approve Polk County Hazard Mitigation Plan: Motion to approve Polk County's hazard mitigation plan as presented by Polk County Emergency Management; outcome: approved.

How the board voted: The transcript records each motion carried with board members saying "Aye"; no "No" votes or abstentions were recorded in the portion of the transcript provided.

Ending: The board moved on to member comments, including recognition of staff who attended a national educational conference, encouragement for public support of booster activities, and reminders about upcoming family-teacher conferences and postseason athletics. The meeting adjourned after a motion to adjourn.