Clayton Receives Highest Rating in FY25 Independent Audit

During its Dec. 10, 2025 meeting, the Board of Education for the School District of Clayton received the results of an independent audit of the FY25 school year conducted by Kerber, Eck & Braeckel LLP (KEB). (The audit presentation discussion begins at 25:25 in the meeting video).

Independent audits evaluate a school district’s financial records, accounting practices, internal controls and compliance with state and federal requirements. Auditors follow generally accepted auditing and government standards to determine whether financial statements are fairly presented.

In the most recent audit, the District received an unmodified opinion, the highest rating issued in an independent audit. This opinion confirms that the District’s financial statements were prepared in accordance with generally accepted accounting principles, with no material weaknesses identified in internal controls. The auditors also found the District to be in full compliance with all applicable laws, regulations, contracts and grants.

Each year, the Board of Education conducts an independent audit to reinforce the District’s commitment to financial transparency and accountability and to provide an objective, third-party review of its financial practices. Upon completing this year’s audit, representatives from KEB expressed their appreciation for the cooperation of the District’s staff, including Chief Financial Officer John Brazeal and Director of Finance Brent Bell, as well as the Board of Education.

The District continues to be recognized for its strong financial management. This record of excellence is affirmed by a AAA rating from Standard & Poor’s, a distinction held by Clayton and only three other school districts in Missouri.

View the FY25 financial audit presentation to learn more.