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Audit shows no findings as district reviews general fund and readies budget committee openings

North Santiam SD 29J Board of Directors · January 15, 2026
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Summary

The district's business office reported a higher-than-projected ending fund balance, $26,382 in community donations, and an audit with no findings; the board moved to open four budget-committee seats for appointment through June 2027.

Rhonda, the district's business and fiscal services director, presented a general-fund overview and the annual audit. She told the board the district has a year-to-date revenue picture with payroll and payroll-related costs comprising roughly 80% of general-fund expenditures and that the district's net position increased by about $696,000 in the audit.

Rhonda said community donations totaled $26,382 (donations directed to specific programs such as negative lunch balances, holiday assistance and weekend food programs). On the audit Rhonda reported "no findings" from the external auditor (Acuity) and summarized the auditors' message that more than half of district spending flows directly to classroom instruction.

Administrators also announced openings on the district budget committee: four positions (numbers 8, 9, 10 and 11) to be filled by appointment through June 2027. The board moved and seconded a motion to declare those positions open; administration said applications will go live the next day and appointments will be brought to the board at a subsequent meeting.

Board members asked clarifying questions about capital-asset book value versus market value and debt-service schedules; the business office explained the capital-asset figure is a depreciated book value and that long-term liabilities remain significant but have declined by about $3.9 million.