# 09-23-26 BOE Special Mtg


**Body:** RPS BOE
**Date:** September 22, 2026
**Jurisdiction:** SLED

**Tags:** Education, Regulatory Compliance


This was a special meeting of the RPS Board of Education held on September 23, 2026, focused primarily on reviewing and clarifying the district's fiscal year 2026 year-end financial position. The discussion centered on the reassignment of certain expenditures, including legal bills and utilities, initially booked in fiscal year 2027 but later determined to belong in fiscal year 2026, which resulted in a negative year-end position before adjustments. The board examined the accounting treatment of a nearly $200,000 E-rate grant reimbursement and the timing of recognizing revenues and expenses, emphasizing the need for improved communication and procedural controls to prevent similar issues in the future. Questions were raised about the decision-making authority and consultation processes related to fiscal year-end accounting adjustments, with acknowledgment that the independent auditor was not consulted prior to the initial presentation. The board expressed concerns about transparency and the impact of late adjustments on budget planning. No formal votes on procurement or contract awards were recorded, but the meeting highlighted the importance of accurate financial reporting and internal controls to support future budget and procurement decisions.

**Source:** RPS BOE