Auditor Fitzpatrick releases new report showing the Independence School District is well managed

Missouri State Auditor Scott Fitzpatrick announced today that his thorough review of the Independence School District has found the district to be well managed with only minor issues that need to be addressed. Fitzpatrick's report gives the district a rating of "good" and notes the district is already working to address the concerns identified by the audit.

"I believe it's extremely important that we give taxpayers and parents a better understanding of how effective and efficient their public schools are with the tax dollars they are given, and with this report in hand I think they can be confident the Independence School District is operationally sound and well run," said Fitzpatrick. "That said, while I am encouraged the district is taking our recommendations to heart and working quickly to implement them, I am disappointed by leadership's decision to spend taxpayer money in an effort to prevent those same taxpayers from weighing in on the four-day school week. This decision has massive implications for families who rely on the district to provide an education for their children. Attempting to deny them an opportunity to have their voices heard at the ballot box is a concerning decision by the district. While the lawsuit has not been resolved, it is noted in our audit."

One finding in the audit report identifies a need for the district to improve cash handling procedures at some school buildings. For the 6 schools reviewed, personnel at one school did not record or deposit receipts timely. For example, $11,167 deposited on May 20, 2024, included receipts collected from May 9, 2024. The district's internal control policy requires personnel to deposit receipts daily. Not transmitting and depositing money timely increases the risk of loss, theft, or misuse of funds. Additionally, district staff did not always prepare event sheets for student activity receipts in accordance with district procedures, or promptly turn over the event sheets and money collected to the respective building's Activities Office. The report also found personnel at 2 of the 3 schools reviewed that have change funds do not maintain change funds at constant amounts and also use the funds for petty cash expenses. The change fund for each school building is set at $200. One school office had cash on hand of $180, a $20 shortage. The other school's main office had cash on hand of $436. The office collected $215 in fees, so the total cash on hand should have only been $415 with the change fund. 

The report also identifies a need for the district to improve its compliance with the Sunshine Law, specifically as it relates to closed meetings. A review of meeting minutes identified closed meeting discussion topics that were not allowed. For example, in one meeting, the Board discussed the 4-day instructional school week and observed a presentation that included data from a previous survey by the Superintendent. In this same meeting, the Board considered the need for additional surveys regarding the 4-day instructional school week. 

The final finding in the report notes the district has not developed a records management and retention policy that includes electronic communication in compliance with the Missouri Secretary of State Records Services Division guidance, as approved by the Missouri Local Records Commission. This guidance recommends government/public entities have a policy on electronic messaging, including text messages, email, and other third party platforms.

The audit also notes that in December 2022, the Independence School District Board of Education voted to establish a 4-day instructional school week starting in the 2023-2024 school year. In May 2024, Missouri Senate Bill 727 required school districts with more than 30,000 inhabitants to obtain voter approval before implementing a 4-day school week starting in the 2026-2027 school year. In November 2024, the district filed suit requesting the court find the newly passed law to be unconstitutional and issue an injunction barring enforcement and application of the statute. The case is ongoing as of August 15, 2025. 

The audit is part of Fitzpatrick's plan to more regularly review the performance of schools throughout Missouri. When he first took office in January of 2023, he said that while schools are required by law to have financial audits every year, they rarely have audits that evaluate the efficiency and effectiveness of district operations. While the State Auditor's Office has the authority to perform such audits of the more than 500 school districts in Missouri, Fitzpatrick said previous administrations had on average produced one school district audit per year, with some of those only occurring following a successful petition by district residents, which gathered the minimum number of signatures required to trigger a state audit.

With the release of the audit of the Independence School District, Fitzpatrick's office has now released audit reports for four school districts in the last year. His office is currently working on the second part of an audit of the St. Louis Public School District and investigating the Hickman Mills School District.

The complete report for the Independence School District is available here.