
June 12, 2026
Minnesota Department of Education
School Finance Division
RE: Fridley Public School District #14 – Response to Information Request
Dear School Finance Team:
Fridley Public School District #14 is submitting the attached response tracker, (here) which contains links to the supporting materials, in response to the Department's request regarding the district's financial condition, audit status, cash flow projections, and budget development process. This information is being provided in advance of the June 18, 2026 deadline established by the Department. The district has compiled the requested information related to:
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FY2025 audit status
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FY2026 estimated budget versus actual revenues and expenditures
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FY2026 audit firm information
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FY2027 budget development process and approval status
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Vendor payment status
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Cash flow analysis for January through September 2026
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August 2026 bond payment obligations
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September 2026 aid anticipation payment obligations
District administration continues to monitor cash flow, review expenditure activity, evaluate operational and budgetary adjustments, and work closely with Ehlers, PMTA, BerganKDV, and the Minnesota Department of Education. The district has strengthened its review of accounts payable activity and cash flow forecasting and continues to evaluate strategies to improve its long-term financial position.
The FY2025 audit remains in progress. Upon completion of the audit, the district anticipates working with MDE to update its Statutory Operating Debt (SOD) plan, revise financial projections as necessary, and evaluate whether amendments to the FY2027 budget should be presented to the School Board based on audited financial results and updated financial forecasts.
Thank you for your assistance and continued support as the district works through these financial and operational challenges. Please contact us if additional information or clarification is needed.
Sincerely,
Brenda Lewis, Ph.D.
Superintendent
Fridley Public School District #14