A detailed audit presentation highlighting significant financial improvements drew a large crowd to the Okmulgee Board of Education’s regular meeting on Jan. 13, as community members filled the boardroom to hear firsthand how the district’s fiscal outlook has strengthened over the past year.

Board President Mike James led the session at the Okmulgee Public Schools Administration Building, where the presentation of the FY25 audit became the focal point of the evening. The audit was presented by Bledsoe, Hewitt & Gullekson, with auditor Grant Hewitt guiding board members and the public through a comprehensive review of district finances, internal controls and compliance.

From the outset, Hewitt emphasized that the audit reflected responsible financial management and a marked improvement over the prior fiscal year.

“When a CPA firm does an audit of any government entity, the purpose is to issue an opinion on the financial statements,” Hewitt explained. “And the good news here is that there were no material findings that needed to be reported.”

Hewitt addressed the three required audit letters, explaining that the district-like all Oklahoma school districts-was required to follow financial reporting formats mandated by the Oklahoma State Department of Education, even though those formats differ from generally accepted government standards.

“It’s not something you all did wrong,” Hewitt told the board. “You’re doing what the State Department of Education has asked you to do. So you’re in the same boat as every other school district in Oklahoma.”

He added that required reports on internal controls and statutory compliance revealed no material weaknesses.

“We’re looking at the checks and balances of all the funds coming into the district and all the money leaving the district,” Hewitt said. “We didn’t have any material findings on either one of those areas.”

— Federal programs reviewed with clean results Because the district expended more than $750,000 in federal funds, a third audit report was required. Hewitt noted that Okmulgee Public Schools passed compliance testing for its two largest federal programs-Title I and Child Nutrition-with no findings. “You always want to see the word ‘none,’” Hewitt said. “And that’s exactly what you see here.”

— General fund shows dramatic turnaround One of the most closely watched sections of the presentation focused on the general fund, where Hewitt highlighted a significant turnaround from the prior year.

While overall revenues declined by approximately $440,000-largely due to the expiration of COVID-era ESSER funds-expenditures were reduced by nearly $1.8 million.

“Anytime you bring in less money, it’s a good idea to spend less money,” Hewitt said. “And you all definitely did that in FY25.”

As a result, the district finished the fiscal year with $534,000 remaining, compared to the previous year when $877,000 in fund balance was used to cover expenses.

“You swung that around by $1.4 million,” Hewitt told board members. “That’s exactly what you want to see. The goal of any government is to live on that year’s collections, and that’s what you did.”

The district’s fund balance carryover increased from 1.25 percent to 5.4 percent, a key indicator of improved fiscal stability.

“It’s a good-looking schedule,” Hewitt said. “Things are going well here financially.”

— Building, child nutrition funds examined Hewitt also reviewed special revenue funds, including the building fund and child nutrition fund.

The building fund ended the year with approximately $368,000, including more than $86,000 in interest earnings.

“To be able to put that interest into the building fund is a good thing,” Hewitt noted.

The child nutrition fund showed a year-end deficit of approximately $102,000, a situation Hewitt described as common following the end of pandemic-related reimbursement programs. “Child nutrition will never be a money maker, nor should it,” he said. “A lot of districts are seeing those balances come down now.”

District staff noted the fund had been healthy in prior years and that recent one-time expenses contributed to the current balance.

— Only minor control deficiency noted

The audit included one control deficiency related to Impact Aid coding, which Hewitt described as minor.

“To only have that is great,” he said. “You guys did a great job.”

He also praised district staff for their preparation and responsiveness during the audit process.

“They always have everything ready for us,” Hewitt said. “Just keep it up.”

Superintendent LuVona Copeland thanked the audit firm and district staff, noting the results reflect a renewed emphasis on fiscal responsibility and careful planning.

Board President Mike James echoed those comments, recognizing the work behind the scenes that contributed to the positive report.

— Public comment reflects community support Prior to the audit presentation, the board heard extended public comment from several community members.

Angie Jones spoke in support of Mr. Scott Bein, praising his leadership and accessibility, as he worked as principal for both Dunbar School and OHS.

“Anytime I ever reached out to him, he was always there,” Jones said. “I never felt like he was overwhelmed, even though I know he had a lot on his plate.”

She added that students appeared comfortable approaching him and felt supported.

“They felt very comfortable with him,” she said. Supt. Copeland thanked board members in recognition of Board Appreciation Month, acknowledging the challenges and responsibilities of board service.

“This can be a difficult job,” the speaker said. “We really appreciate the time and effort you put in to do what’s best for our community.”

— Superintendent’s Report & Additional Agenda Approvals As part of the superintendent’s report, the board received a presentation from OpenEd, a virtual education provider proposing a partnership designed to attract homeschooled students and generate additional revenue for the district. Board members indicated further discussion would take place at a later date.

The board also approved the consent agenda, including: • Minutes from the Dec. 9 regular meeting and Dec. 18 special meeting

• Monthly encumbrances and expenditures for the General Fund, Building Fund, Child Nutrition Fund, Bond Funds and Sinking Fund

• Student fundraiser activities Additionally, the board approved a Memorandum of Understanding with the Muscogee Nation related to the administration of summer EBT benefits.

The board also approved the employment of several support personnel pending cleared background checks, as listed on the agenda.

— Board takes action following executive session Following executive session, the board returned to open session and took formal action on personnel matters for the upcoming school year.

The Okmulgee Board of Education approved Superintendent LuVona Copeland’s contract for the 2026–27 school year.

Contracts were also approved for the district’s certified administrators and directors, subject to assignment.

Approved administrators and their posts include: • Joanna Lobaugh – Administrator

• Steven Lobaugh – Administrator

• Scott Bein – Administrator

• Dawn Wallace – Administrator

• Dianna Humphrey – Administrator Approved directors and their posts include:

• Jim Price – Child Nutrition Director

• Tonya Stretch – IT/Communications Director

• John Reed – Transportation/Maintenance Director • Cordell Love – Athletic and Activities Director

• Juanita Morgan – Special Education Director