Business manager reports healthier cash position; audits show continuing deficiencies, executive-session motion

Business Manager Sam Dell told the Hackberry Elementary School District #3 governing board on Jan. 13 that the district’s cash position had improved compared with the prior year and that additional funding is expected.

Sam Dell reported that as of Nov. 30, 2025 the district had approximately $52,000 more in the bank than on the same date the previous year, and he said the district is projected to receive an estimated $150,000 to $200,000 in additional funds. He also noted the Student Council reported a balance of $4,342.47 at the end of November, not yet including approximately $700 from a December silent auction.

On audits, the board was told that FY24 and FY25 audits are in progress and that Dan Johnson, the auditor, is expected to present findings at the April board meeting. The administration reported continuing deficiencies from prior audits plus new items requiring corrective action; one notable audit finding was identified as requiring discussion in executive session. Pam Adams moved to go into executive session to discuss audit findings; the motion appears in the transcript but no second or vote details are recorded in the minutes that were provided.

District administration said it has compiled a punch list of documentation the Auditor General requested to move off the corrective action plan and has set a target to complete the Uniform School Financial Report (USFR) packet and supporting items by March 31. Administration indicated that if documentation is supplied promptly, Auditor General staff may consider that the final review.

The board did not record additional financial actions during the meeting beyond the audit-related motion and the informational budget update.

The district expects Dan Johnson to appear at the April meeting to present formal audit findings.