An external audit presented at the Muskogee Public Schools Board of Education meeting returned an unqualified opinion on the districts financial statements, and auditors reported no material findings for the fiscal period under review.

Michael Kicker, introduced as a partner at audit firm Jacobs & Kicker, told the board the district received an unqualified opinion under generally accepted accounting principles and that auditors found no material weaknesses in the financial statements. He said the district qualified as a "low-risk auditee" for federal program purposes because it had no qualified opinions or federal findings in the last two years.

Kicker said the auditors tested the Elementary and Secondary School Emergency Relief (ESSER) funds this year, noting that ESSER programs remain in a higher-risk testing pool until they are closed. "Regarding those, there were no material issues to report on that," Kicker said.

District staff also provided a monthly finance report comparing current revenues and expenses to the prior year. Staff said general-fund revenues showed a roughly $1.5 million swing month to month tied to timing of reimbursements and that building-fund expenses were down from the prior year because of prior-year capital spending. Child nutrition revenue was reported as approximately $10,000 higher than the prior year while child nutrition expenditures were about $112,000 lower than the prior year.

Following the presentations, a board member moved to approve standing resolutions A through H (routine financial approvals including payment schedules and encumbrances), the motion received a second and the board approved the package by voice vote. No detailed roll-call tally was recorded in the public transcript.

Board members congratulated finance staff for the audit results during the meeting.

The board did not take further budgetary action at the meeting beyond approving the standing resolutions package.