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Board names Shipley & Williams auditor, waives GAAP and approves $14.7M in year-end transfers
Summary
Trustees selected Shipley and Williams as the 2025–26 auditor, approved a GAAP waiver required by Kansas cash-basis law, and authorized year-end transfers totaling $11,222,478 (general fund) and $3,443,943 (supplemental general fund).
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The Shawnee Heights Board of Education approved several routine but consequential finance actions, including selection of a new external auditor, the annual GAAP waiver and year-end fund transfers.
Miss Meggers told trustees the district had used its prior auditor for more than a decade but that the firm recently merged and no longer serves school districts. She recommended Shipley and Williams — noting auditor Kayla Williams is familiar with the district’s finances — and said the proposal was slightly less expensive than prior contracts. Trustees approved the auditor proposal by voice vote.
On statutory accounting, the board approved the required waiver of generally accepted accounting principles (GAAP) consistent with Kansas cash-basis law so the district can complete its fiscal-year accounting and satisfy state reporting and debt limitations. Miss Meggers explained that the waiver is an annual procedural step to ensure legal debts and obligations are funded.
The board also approved year-end transfers the administration said are necessary to align expenditures and revenue across funds, including transfers to cover special education costs. Finance staff listed general fund transfers totaling $11,222,478 and supplemental general fund transfers totaling $3,443,943; trustees approved the transfers by voice vote.
All finance-related resolutions recorded unanimous approval in the meeting.

