Professional standards require a report to the Board of Education once an audit is finished.
Patrick Friess with Kennedy McKee was on hand at the noon meeting Nov. 27 to deliver that report.
"We evaluate selection and use of accounting policies to make sure they are in accordance with the basis of accounting you have adopted," Friess said. "We found no transactions without authoritative guidance and all were recorded in the appropriate accounting period.
The 2016-17 audit also included an evaluation of every purchase order issued by USD 443.
"We didn’t find any problems with those and no difficulties were encountered in performing the audit," Friess reported. "There were no disagreements as far as financial reporting or representation."
Friess did say there were a couple of minor findings.
"The activity fund at Dodge City High School shows a negative balance," he said. "That should be corrected by the end of the fiscal year."
In addition, Friess reported that in payroll, the district didn’t have a couple of teacher’s contracts signed.
Both were teachers who had been hired mid-semester.
"It’s not a big deal," he said. "I just wanted to point it out for you."
Board member Jeff Hiers questioned the negative balance at the high school.
"It’s a long story," Friess said. "A long time ago, they put that money into a CD to get the interest and when it was cashed out in 2014, instead of putting the receipt in the CD to zero it out, it went into another activity improvement fund."
USD 443 Executive Director of Business and Operations Bill Hammond pointed out that the district did not receive a Management Letter.
"A Management Letter is sent when we’re trying to emphasize some key points, so when a finding elevates to a significant or material weakness, we show that to you in a separate letter to emphasize our point," Friess explained. "We didn’t need to do that with the district because nothing we found was significant."
Friess also reported that the district was in compliance with all federal programs, including Title I, Head Start, and TANF Funding.
"There were no findings and that’s what you aim for," he said. "We want to thank everyone in the district.
"We’re always able to get questions answered quickly and for a district this size, that’s pretty impressive."
In other business, the board approved the hiring of another fifth grade teacher at Soule Elementary.
When the building was turned into an elementary school, it was a two-section school.
A third teacher was added at the kindergarten level; and each year, that rolled up to the next class.
This year will complete the cycle to make the school all three-section.
"We just wanted to get that filled sooner rather than later," assistant Superintendent of Elementary Education Tami Knedler said of the position that begins in the fall. "We don’t want to wait until spring for approval on that particular position."
The next regularly scheduled meeting of the board is Dec. 11 at 6 p.m.