USD 237 board approves 2024–25 audit after auditor flags procurement requirement

The Unified School District 237 Board of Education on Jan. 12 unanimously approved the district’s fiscal year 2024–25 audit, after a presentation by Denis Miller of Mapes & Miller, CPA’s.

Miller reviewed the Independent Auditor’s Report, prepared under generally accepted auditing standards and the Kansas Municipal Audit and Accounting Guide, and told the board the audit found no budget violations and that the district has increased cash reserves. He recommended staff continue to look for opportunities to strengthen segregation of duties, saying that “in a district our size, segregation of duties is not always possible,” and urged ongoing procedural reviews.

Miller also told the board the district did not make purchases from Kansas Industries for the Blind and Severely Disabled during the 2024–25 fiscal year as required by K.S.A. 75-3322; he noted, however, that the district is not aware of any other statutory noncompliance. “We are presenting the information required by auditing standards and noting the statutory purchasing requirement,” Miller said during his report.

Following the presentation, Libby McDonald moved to approve the audit report; Sara Pruden seconded, and the motion carried 7–0. The board thanked Miller for his work, signed the management representative letter and authorized filing the audit.

The audit presentation covered fund receipts and expenditures, certified budget comparisons and operating transfers required by statute. Miller emphasized the district’s healthy cash position while encouraging continued attention to internal controls.

Next steps: the district will file the audit as required and staff will consider Miller’s recommendation to review internal controls and purchasing procedures.