Cycle summary. 1,247 claims totaling $4,886,201.34 reviewed against the check register and ACH disbursement file from the district's general ledger. 11 claims flagged for committee review under the standing exception rules. The remaining 1,236 claims pass on the standard register and are submitted as a single block for ratification at the next regular committee meeting.
| Check / ACH |
Payee |
Fund · Account |
Amount |
Flag |
| 104822 |
Stanley Consultants Inc. |
SAVE · City HS Auditorium |
$184,500.00 |
≥ $100K threshold |
| 104836 |
Touch Point Solutions LLC |
GF · Technology |
$71,200.00 |
New vendor (first payment) |
| MAN-2026-094 |
Internal Revenue Service |
GF · Payroll — Federal taxes |
$48,317.42 |
Off-cycle manual check |
| 104851 |
Hillyard Inc. |
GF · Operations — Custodial |
$94,820.13 |
Vendor name change |
| 104867 |
Larson Construction Co. |
SAVE · FMP 2.0 progress draw |
$2,140,308.55 |
≥ $100K threshold |
| IF-2026-006 |
Internal — Debt Service Fund |
GF · Interfund transfer |
$340,000.00 |
Interfund activity |
| 104879 |
Ahlers & Cooney P.C. |
GF · Legal services |
$28,440.00 |
Account over budget YTD |
| 104891 |
Bohnsack & Frommelt LLP |
GF · Auditor services |
$32,500.00 |
Recurring — auditor |
| 104898 |
Iowa Schools Joint Investment Trust |
Debt Service · Bond payment |
$1,247,650.00 |
≥ $100K threshold |
| 104904 |
Plumbers Supply Co. |
PPEL · Maintenance |
$14,287.66 |
Changed mailing address |
| ACH-2026-2241 |
Delta Dental of Iowa |
Internal Svcs · Dental claims |
$87,432.18 |
Off-cycle ACH |
Reviewer notes
The Larson Construction payment of $2,140,308.55 is the FMP 2.0 third progress draw, consistent with the project schedule and within the approved contract value. The interfund transfer of $340,000 from the Debt Service Fund to the General Fund is recorded as a temporary loan and was Board-approved at the September 22, 2026 regular meeting. The legal services account is over its annual budget year-to-date primarily due to bond counsel work tied to the audit catch-up plan; the Chief Financial Officer expects the line to be brought back to budget by year-end via a Q3 budget amendment. Recommend committee ratification of the cycle with these items noted.
Cycle reviewer
J. Smith
Financial Oversight Committee member · designate for this cycle
Next cycle reviewer
M. Garcia
Financial Oversight Committee member · rotating