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Hackberry School District board identifies $78,000 FY24 cash variance, approves FY26 budget revisions
Summary
At its Sept. 9 meeting the Hackberry School District (4371) Governing Board reviewed a $78,000 cash-balance variance tied to prior-year revenue postings, approved a FY26 budget revision, and moved to request a correction to the FY24 AFR as part of ongoing audit remediation.
The Hackberry School District (4371) Governing Board met Sept. 9, 2025, and heard a Business Manager report that identified a $78,000 cash‑balance variance stemming from revenue posted to the wrong fiscal year. Business Manager Sam Dell said the County Office traced the discrepancy to prior administration postings and that manual corrections have been applied so the report now reflects accurate balances.
The report showed 31% of the FY26 budget remained unencumbered as of July and cited a current budget capacity of $245,000; board materials noted $100,000 will be needed for classified staff wages, which the report described as producing an effective shortfall of about $145,000 against current capacity. The board was also told the FY24 financial audit is in progress and that supporting documentation, including some outstanding conflict‑of‑interest forms from 2023, is being compiled and provided to the Auditor General’s Office.
To address those matters the board approved a revision to the FY26 expenditure budget reflecting post‑legislative tax‑rate updates, alignment of auditing‑service budget lines with the board‑approved contract, and adjustments to federal grant figures to match final allocations. The FY26 budget revision was approved on a 3‑0 vote. The board also voted to request a revision of the FY24 Annual Financial Report (AFR) after Mohave County Educational Services Center confirmed errors in revenue postings between FY24 and FY25; that request was recorded as Passed 3‑0.
Votes at a glance: the meeting recorded several unanimous 3‑0 votes on routine and fiscal items, including approval of the meeting agenda, Accounts Payable vouchers 2589 and 2656–2659, Payroll vouchers 2604–2606, the FY26 budget revision, and the AFR revision request.
Why it matters: the variance and AFR revision are part of a broader corrective action process reported to the Auditor General. The district reported completion and upload of a corrective action plan addressing 41 findings and is awaiting formal feedback from the Auditor General’s Office. Board members emphasized restoring accurate fiscal reporting and aligning budget lines with final grant and contracting figures.
Background and next steps: Business Manager Sam Dell and administration will continue to work with Mohave County Educational Services Center and the Auditor General’s Office to finalize audit items and follow through on the AFR revision. The board will receive further updates in subsequent meetings.
