Board hears FY23 audit findings and reviews May-required FY24 budget revision

District staff presented the FY23 single-audit findings and a video overview of FY24 budget revision number 2 required before May 15. Dr. Jay summarized steps taken after staffing turnover in finance and credited the new finance director and outside support for correcting many Auditor General findings from the prior year; corrected items will not carry forward into a corrective-action plan.

Staff said one recent finding involved cash handling at athletic events and that the district eliminated most cash handling by using GoFan and card readers. Special-education costs were highlighted as a significant budget pressure, driven by higher contracted-placement and substitute costs; staff said they are pursuing partnerships and intergovernmental agreements with nearby districts to share self-contained special-education staffing.

Tyler (via recorded video) walked the board through budget revision number 2: the district's 100-day ADM is slightly lower than the December revision, the revenue control limit saw modest changes due to group B weights and weighted add-ons, the capital budget remained unchanged because capital is based on prior-year ADM, and the district is preparing FY25 assumptions tied to pending state K-12 budget legislation. Board members asked for a detailed breakdown of budget variances, staff-level changes and the composition of the increase in full-time equivalents between 2019 and 2023; Tyler and finance staff agreed to supply follow-up detail.