The annual audit performed for the Wright City R-II School District revealed a clean bill of financial health.

At the district’s December school board meeting, Madison Moore, manager at KPM CPAs and Advisors of Springfield, Mo., divulged the findings for the audit, which concerned the district’s finances as of June 30, 2025.

“The district has received an unmodified, or clean opinion, which is the best you can get,” Moore said. “The general fund has total receipts of about $14 million. That is super-consistent with last year, with a less than one-percent increase.”

In total, the district has total governmental funds of $17,490,837 with $7,306,537 in its general fund (fund one), $2,557,282 in its debt services fund (fund three) and $7,627,008 in the capital projects fund (fund four).

Moore then went over each of the district’s funds using an income statement provided to the district by the firm, showing the monies the district received and disbursed.

“Total disbursements were up about 15 percent from last year,” Moore said. “The biggest increases were in instruction, transportation and community services.”

In fund two, the special revenue fund, the district had $15,355,122 in disbursements, with the most significant amounts going to instruction and student services.

In the end, a $703,474 shortfall was remedied by a transfer from the general fund.

“Total receipts in the revenue fund were up about 17 percent,” Moore said.

Moore said that the district’s cash reserves sit at 26.22 percent.

“We recommend that reserves stay around 25 percent,” Moore said. “You guys are sitting at our usual recommendation.”

Moore added that the firm completed a state compliance examination to make sure the district is meeting statutory requirements.

“We have no non-compliance to report,” Moore said.

Moore then said that a single audit was performed on the district because the $1.7 million in federal funds spent is well over the $750,000 audit trigger.

She added that no material weaknesses or significant deficiencies were identified.

“There was one major program tested and that was the child nutrition cluster,” Moore said. “There were no findings there. Great job on that.”

Moore’s presentation ended with a list of general recommendations to the board relating to monitoring cybersecurity, stipends and extra duty pay as well as readying for a new accounting presentation format for the fiscal year 2026 audit.

“There was nothing we saw for the district (in regards to the recommendations),” Moore said. “DESE was issued a finance audit regarding this, so we put together a recommendation for our schools. We are recommending and reminding our districts to review policies and procedures.”

Board President Austin Jones asked about the current political climate regarding education and its potential impact on future audits.

“With the department (of education) being gutted, is there anything we need to be aware of from an audit perspective?” Jones asked.

“Not that I’m aware of, no,” Moore said.

Jones then wrapped up the discussion by thanking all relevant district personnel for their work regarding the audit.

“Thank you to everybody,” Jones said. “There’s always that term ’clean audit,’ and we appreciate everyone on our staff and in our district who adheres to these standards.”

The board motion to approve the audit passed by a 6-0 vote.