Farmersville Unified accepts clean audit, notes compliance findings; board authorizes non‑reelection notices in closed session
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Summary
Auditors presented a 2024–25 unmodified opinion but flagged a significant deficiency on indirect cost rates and a state‑compliance unduplicated‑pupil‑count error (~7% in tested sample). The board accepted the audit and, after closed session, approved resolutions authorizing notices of non‑reelection for probationary certificated staff (vote: 4–0, one absent).
Farmersville Unified School District auditors presented an unmodified (clean) opinion for the 2024–25 audit but noted two findings the district must correct, and the board later approved personnel resolutions in closed session that authorize notices of non‑reelection.
Deandre Narcisse of Christie White & Associates told the board the audit opinion was unmodified and that ‘‘we issued an unmodified opinion on the audit,’’ meaning the firm found the financial statements and tested compliance areas presented fairly. He also summarized two areas requiring attention: a significant deficiency related to the district’s indirect cost‑rate calculations and a state‑compliance finding on the unduplicated pupil count. On the latter, Narcisse reported that 3 of 40 tested students were misclassified for meal‑status reporting, an error rate of about 7 percent that the firm deemed immaterial to the financial statements but worthy of corrective actions.
The board accepted the audit report by motion and vote during the meeting. District staff told the board they would prepare corrective action plans and provide additional training for staff who complete meal forms and post costs to federal programs to prevent future findings.
Earlier in the meeting, district business services staff reviewed the COP (certificate of participation) debt-service schedule for capital projects. They said the aquatic‑center COP is about $4.4 million and will not be fully paid until 2038, while the stadium COP was paid off in August 2025.
Closed‑session action: After adjourning to closed session, the board reported in open session that it approved motions authorizing the superintendent to issue notices of non‑reelection for probationary certificated employees. The board read resolution identifiers into the record and summarized the roll‑call result as four ayes, zero noes, and one absentee. The minutes show motions in closed session (by John Alvarez and others) and authorization to the superintendent to proceed with required notices.
Legal and procedural context: The board met in closed session under Government Code provisions cited on the agenda for labor negotiations and personnel matters (GC 54957.6, GC 54957) and for anticipated litigation (GC 54956.9). The meeting minutes note no other closed‑session action beyond the personnel resolutions.
What’s next: District staff said they will return with corrective‑action plans to address audit findings and will continue to implement internal controls for indirect cost rates and meal‑status reporting. The board did not discuss further public details about the specific employees involved in the personnel resolutions at the open meeting.
