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Kenowa Hills Board unanimously approves FY2023 audit and December budget amendment

Kenowa Hills Board of Education · March 1, 2026
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Summary

The Kenowa Hills Board of Education approved the district's FY2023 audit and a FY2024 December budget amendment by unanimous 7-0 votes; the audit received an unmodified opinion though auditors cited a material weakness in year-end closing.

The Kenowa Hills Board of Education voted unanimously to approve the district's FY2023 audit and a FY2024 December budget amendment during its Dec. 18, 2023 regular meeting.

Member Courtade moved to approve the FY2023 audit (Report #023-063), and Member Roberts supported the motion; the board approved it 7-0. Auditor Joel Korson of Maner Costerisan reported that the district received an unmodified opinion, the highest audit rating, and that the two major programs audited also received unmodified opinions. Korson noted a material weakness related to year-end closing; no significant deficiencies in internal controls were identified.

Later in the meeting, Member Courtade moved and Member Roberts supported approval of the FY2024 December budget amendment (Report #023-064). That motion also passed 7-0. The meeting transcript identifies the report number for the amendment but does not provide detailed line-item amounts during the public meeting.

The board also approved the consent agenda, which included the Dec. 11, 2023 special meeting minutes and November 2023 expenditures across multiple funds and check ranges. The consent vote passed 7-0.

Next steps: audit and budget reports were entered into the record as the board approved them; the transcript does not record additional staff assignments or follow-up deadlines tied to the audit's cited material weakness.