UPDATE: On Friday, April 5, USD 261 responded the 2022-23 Independent Financial Audit will be released on April 15th.

UPDATE: HEA received the Audit Report on April 16th.  The Audit Report and management letter is dated as completed on  March 19th.  However, on April 5, 2024, after the information request below, the District stated the Audit was not finalized and unavailable.  See the exhibits below:

April 2, 2024 INFORMATION REQUEST #5. Due April 9, 2024.

Please provide a copy of the 2022-23 Independent Audit Report, including pre-audit engagement letter, and post audit management letter.  This has been requested several times and HEA has been informed it is not available.  The audit is normally presented in August, following the close of the fiscal year.  Every other school district in Kansas has already submitted their Independent Audit Report to both KSDE  ( and the Kansas Department of Administration, Municipal Services, per KSA-75-1124.   ( 

If the final 2023 Independent CPA audit is indeed unavailable, HEA requests specific reasons why, and an estimated date when it might be complete.  HEA also requests that any audit draft and/ or any preliminary substantial or material findings be presented to HEA, or to the factfinder to determine if it should be released to HEA. 

CRyan 5April Information Request 5.pdf


April 5, 2024 District Email stating SY23 Audit is NOT complete.

GL 23 final.pdf


March 19, 2024 AGH letter to District stating Audit IS complete.
(date is on bottom of page 5)

Cryan Mail - 2022-23 AUDIT.pdf


April 16, 2024 District Email providing AGH Audit which was completed
on March 19, 2024

FY20 Independent Audit Final.pdf

FY20 CPA Report

FY21 Independent Audit Final.pdf

FY21 CPA Report

FY22 Independent Audit Final.pdf

FY22 CPA Report

FY23 Independent Audit Final.pdf

FY23 CPA Report