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Fridley superintendent outlines statutory operating debt plan, cites audit delays and coding errors
Summary
Superintendent Dr. Lewis told the board the district's audit remains open because auditors and the Minnesota Department of Education have identified coding errors dating to 2017; she detailed an SOD corrective plan built on enrollment stabilization, program expansion (setting 4), expense control and a 2% annual SOD reduction target.
Dr. Lewis told the Fridley Public Schools board on Feb. 17 that the district's external audit remains incomplete because auditors and the Minnesota Department of Education (MDE) have identified long‑running coding errors dating back to 2017. "Our auditors really want to be diligent…they continue to believe that we have coding errors back to 2017," she said.
The superintendent framed open enrollment, special‑education program growth and operational fixes as central to the district's path out of statutory operating debt (SOD). She said Fridley meets the statutory SOD plan guideline already submitted to MDE and emphasized that state oversight requires a detailed corrective plan and regular reporting until debt is eliminated. "The plan for Statutory Operating Debt…is really built on staying the…
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