Trussville City Board gets clean audit; elects officers and approves consent, personnel items
May 18, 2026 | Trussville City Schools, School Districts, Alabama
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At the May regular meeting of the Trussville City Board of Education, external auditor Jason Hart of Carr, Riggs & Ingram told the board the firm will issue an unmodified opinion on the districtinancial audit for the year ended Sept. 30, 2025.
"We
re issuing an unmodified opinion on the audit," Jason Hart said during his presentation, noting that was the preferred audit outcome. Hart highlighted two long-term liabilities shown in the full accrual statements: a pension liability he cited at about $57 million and an other post-employment benefit (OPEB) liability the transcript recorded as "30 6 million." He emphasized those are long-term numbers not due next year.
Dr. Martin and district finance staff told the board the general fund reserve remains strong, at a little over seven months of operating reserves, and that the district moved roughly $7 million from the general fund into capital projects during the year. Dr. Martin also summarized the April monthly financial metrics: ad valorem revenues were reported at 83.2% of budget compared with 88.47% at the same point last year, and total general fund expenditures and transfers were about 50.17% of budget.
Board members had the audit report and were told the finalized audit letter and required communications will be posted on the district oard website when the report is finalized. Hart noted the auditors had no disagreements with management.
On routine business the board approved the consent agenda by voice vote and adopted personnel recommendations that included retirements (including Krista Dement at Hewitt-Trussville Middle School), resignations, non-renewals, and coaching appointments. No opposing votes were recorded.
Under state law the board elected officers for 2026
nd'027. Dr. Steve Ward was nominated and elected president by roll-call vote (5or, 0
gainst). Jason Daniel was nominated and elected vice president by roll-call vote (5or, 0
gainst). The board also confirmed Dr. Martin will continue to serve as board secretary under his contract.
The meeting concluded with administrative presentations and a Payne Elementary school report. The board adjourned with no public participation registered.
Next procedural steps: the district will post the finalized audit documents on its website when they are available and staff will continue routine budget monitoring ahead of the coming fiscal cycle.
"We
re issuing an unmodified opinion on the audit," Jason Hart said during his presentation, noting that was the preferred audit outcome. Hart highlighted two long-term liabilities shown in the full accrual statements: a pension liability he cited at about $57 million and an other post-employment benefit (OPEB) liability the transcript recorded as "30 6 million." He emphasized those are long-term numbers not due next year.
Dr. Martin and district finance staff told the board the general fund reserve remains strong, at a little over seven months of operating reserves, and that the district moved roughly $7 million from the general fund into capital projects during the year. Dr. Martin also summarized the April monthly financial metrics: ad valorem revenues were reported at 83.2% of budget compared with 88.47% at the same point last year, and total general fund expenditures and transfers were about 50.17% of budget.
Board members had the audit report and were told the finalized audit letter and required communications will be posted on the district oard website when the report is finalized. Hart noted the auditors had no disagreements with management.
On routine business the board approved the consent agenda by voice vote and adopted personnel recommendations that included retirements (including Krista Dement at Hewitt-Trussville Middle School), resignations, non-renewals, and coaching appointments. No opposing votes were recorded.
Under state law the board elected officers for 2026
nd'027. Dr. Steve Ward was nominated and elected president by roll-call vote (5or, 0
gainst). Jason Daniel was nominated and elected vice president by roll-call vote (5or, 0
gainst). The board also confirmed Dr. Martin will continue to serve as board secretary under his contract.
The meeting concluded with administrative presentations and a Payne Elementary school report. The board adjourned with no public participation registered.
Next procedural steps: the district will post the finalized audit documents on its website when they are available and staff will continue routine budget monitoring ahead of the coming fiscal cycle.
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