Auditors give Muskogee schools a clean opinion; board approves bond-sale resolution, emergency plan and standing resolutions

The Muskogee School District’s independent auditors on Tuesday delivered a clean opinion on the district’s FY2025 financial statements and reported no significant deficiencies, the district’s auditor told the board.

"In our opinion, the financial statements material respects the respective financial position of the governmental activities, each major fund and the aggregate remaining fund information of the Muskogee School District I 20 Muskogee County as of 06/30/2025," said Michael Kemper, partner at Jenkins and Kemper, during the board’s exit conference.

Kemper said the audit did not identify reportable conditions related to the financial statements and described the federal‑program testing performed this year, including ESSER and Title I clusters.

Later in the meeting the board’s finance presenter summarized year‑to‑date figures through February and said the district’s general fund revenue for FY2024–25 was about $31,000,000 and that FY2025–26 revenue is running roughly $1,000,000 higher than last year. The presenter reported total expenditures through February of about $30,700,000 and said the district is currently spending less than it is taking in this fiscal year.

The board approved a set of standing resolutions (items a–k), which included the minutes from the prior meeting, a schedule of payments and encumbrances, and listings of purchase orders. The presenter also called out purchase orders over $15,000 for items such as fleet fuel and a contract for next year’s audit with Jenkins and Kemper. The board approved a three‑year lease‑purchase to replace the district telephone system, estimated at about $26,000 per year.

On bond matters, the board approved a resolution to determine maturities and set a date, time and place for the sale of the district’s general obligation building bonds as described on the agenda. The agenda text included an amount printed as $1,010,800,000; the board approved the resolution as presented.

The board also approved the district emergency response plan, which officials said is the same plan used in prior years and is posted on the district website for public access.

Votes at a glance - Approve standing resolutions (items a–k): motion by Committee member (speaker 4), second by Committee member (speaker 7); outcome: approved (voice vote). - Approve engagement with bond counsel (Floyd and Driver PLLC): motion approved; mover/second not specified in transcript; outcome: approved. - Approve resolution setting sale details for general obligation building bonds: motion by Clerk (speaker 1), second by Chair (speaker 2); outcome: approved (voice vote). - Approve district emergency response plan: motion/second not clearly recorded; outcome: approved (voice vote).

Why it matters: The auditor’s unqualified opinion signals that the district’s FY2025 financial statements meet generally accepted accounting principles in the auditors’ view; the bond resolution and standing resolutions set administrative and financing actions that shape the district’s cash flow and capital financing options for the coming years.

What’s next: The board moved its audit exit conference earlier in the agenda to accommodate the auditor’s presentation. The approved lease‑purchase and bond‑sale resolution will proceed through the administrative steps outlined in the agenda and by the district’s financial advisers and bond counsel.