Auditor delivers clean opinion; district directs 80% of spending to classrooms, auditor says

Craig, the district’s auditor, joined remotely and summarized the fiscal-year audit: the auditor issued a clean opinion with no findings and said the district’s financial statements are presented in accordance with accounting principles. He reported general fund revenues of about $15.3 million and noted state funding makes up the majority of that total (roughly 78% in his remarks). Craig highlighted that approximately 80% of general fund spending goes to instruction and student support, with district administration and support near 9%.

Craig walked the board through fund‑balance details: an unassigned portion that declined from the prior year (figures discussed in percentage terms), restricted fund balances for staff development and student activity (about $490,000), and targeted operating‑capital funds earmarked for phone and server updates. He also described expected capital projects (sidewalks, doors, bathroom renovations) and noted planned uses of capital funds for indoor air-quality and LED lighting work.

On food service and federal funding trends, Craig said food-service fund balances rose during pandemic-era funding and that recent state policy made meals free for students, increasing participation and revenues; federal reimbursements have declined in absolute terms. He emphasized enrollment trends matter because state aid is largely enrollment-driven and a change of several dozen students materially affects revenue.

Board members thanked the auditor; Craig said he would follow up with any final deliverables and that the audit would be submitted by the state deadline.