We have audited the accompanying financial statements of the governmental activities and each major fund of West Platte R-II School District as of and for the year ended June 30, 2026, which collectively comprise the District’s basic financial statements as listed in the table of contents. These financial statements are the responsibility of the District's administration. Our responsibility is to express opinions on these financial statements based on our audit.
The accompanying financial statement was prepared on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America.
In our opinion, the financial statement referred to above presents fairly, in all material respects, the revenues, expenditures and changes in fund balances for the governmental funds of West Platte R-II School District for the year ended June 30, 2026, on the basis of accounting described above.
This report and the accompanying financial statement are in summary form. Our complete report and the District's financial statements are available for public viewing at the office of the District's superintendent.
Richmond, Missouri September 21, 2026
WEST PLATTE R-II SCHOOL DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCES - MODIFIED CASH BASIS - GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30, 2026
SPECIAL CAPITAL GENERAL REVENUE PROJECTS FUND FUND FUND TOTALS REVENUES:
Local $ 9,944,182 $ 496,948 $ 2,724,744 $ 13,165,874 County 316,659 44,372 302,657 663,688 State 284,405 2,426,755 - 2,711,160 Federal 111,886 224,155 - 336,041 Other - - 663 663
Total Revenues 10,657,132 3,192,230 3,028,064 16,877,426
EXPENDITURES:
Instruction 483,977 5,788,099 108,087 6,380,163 Student activities 611,553 368,608 34,135 1,014,296 Student services 149,033 411,613 6,429 567,075 Instructional staff support 46,702 280,204 - 326,906 General administration & central services 626,876 303,703 137,966 1,068,545 Building level administration 230,260 623,944 - 854,204 Operation of plant 1,742,522 4,295 167,647 1,914,464 Pupil transportation 531,901 26,593 - 558,494 Food service 448,112 - - 448,112 Community services 12,036 450,630 - 462,666 Facility acquisition and construction - - 1,005,340 1,005,340 Debt service:
Principal retirement - - - - Interest and fees - - - -
Total Expenditures 4,882,972 8,257,689 1,459,604 14,600,265
Revenues Over (Under) Expenditures 5,774,160 (5,065,459) 1,568,460 2,277,161
Fund balance, beginning 5,959,339 8,495,720 7,244,005 21,699,064
Fund balance, ending $ 11,733,499 $ 3,430,261 $ 8,812,465 $ 23,976,225
