Alamogordo NM
4-09-2026 8:12am

Tularosa Municipal Schools Receives Clean Unmodified Audit Opinion for FY 2025; Board Hears Positive Financial and Academic Updates

Tularosa, NM – April 2026 — Tularosa Municipal Schools earned the highest possible audit results for fiscal year 2025, with an unmodified opinion on both its financial statements and federal awards compliance. Auditor Carver Rojas of Bisley Mitchell and Company presented the findings during the April 2026 regular school board meeting, highlighting strong financial management and significant progress in resolving prior issues.

The audit confirmed that the district’s financial statements are presented fairly in all material respects, with no difficulties or disagreements with management and no material misstatements identified. Rojas thanked Superintendent Tom and district staff for their cooperation, describing the process as smooth.

Financial Highlights

Government-wide, the district reported a $3 million positive change in net position, though this includes an $800,000 restatement required by new GASB 101 guidance on compensated absences (vacation and sick leave). The ending net position stood at $8.3 million, consistent with prior years.

On a modified accrual basis for governmental funds, the change in fund balance was approximately $400,000, resulting in an ending fund balance of $13 million — a minor shift from 2024.

GASB 101 now requires districts to recognize liabilities for earned leave when accrued rather than when paid, leading to the restatement to better reflect long-term obligations.

Single Audit and Compliance

Federal expenditures exceeded the $750,000 threshold in 2025 (rising to $1 million in 2026), triggering a Single Audit. The major program reviewed was Title I – Grants to Local Educational Agencies. Auditors issued an unmodified opinion, finding full compliance with no exceptions.

Marked Improvement in Audit Findings

The district showed steady progress in addressing audit findings:

• 10 findings in 2023

• 4 findings in 2024 (all resolved by 2025)

• Only 1 finding in 2025, related to a $300,000 discrepancy in the PED cash report between actual and reported cash balances

Rojas expressed confidence that the district could eliminate findings entirely in 2026. The final audit report was submitted to the Office of the State Auditor (OSA) following an exit conference on December 16, 2025, with the corrected version delivered on February 11, 2026.

Superintendent’s Report: Academics, Activities, and Student Success

Superintendent’s updates painted a vibrant picture of district life:

Elementary Schools (including TES with 203 students and 91% attendance):

• Progress monitoring and end-of-year testing in reading and math are underway, with state science testing started and reading/math tests scheduled for late April.

• Attendance initiatives like “Be Here Day” rewarded classes with 100% attendance using popsicle incentives; six classes recently succeeded.

• Fundraising continues for student incentives and field trips, including kindergarten to the zoo, 2nd grade to White Sands, 4th grade to the Space Museum/Kids Kingdom, and 3rd grade to Spencer Theater and Oliver Lee State Park.

• High school hosted a Sheriff County DARE Picnic for 5th graders, featuring National Guard vehicles and helicopters.

Middle School:

• State testing is in progress with improving attendance.

• New courses are being added for next year: teacher leadership, culinary arts, and healthcare explorations.

• A sixth-grade academy model is planned to ease the transition from elementary school.

• Upcoming field trips include 6th grade to the El Paso Zoo, 7th grade to New Mexico State University, and 8th grade to the Holocaust Museum, Lincoln County, and Alamogordo Career Quest.

Preschool:

• The program demonstrates measurable gains in literacy, social-emotional development, and independence.

• Transition activities are planned with TES for incoming kindergartners.

• A Child Find event and preschool pre-registration are set for April 30.

• Over 90 hours of family engagement activities have been completed, with more planned for the year-end promotion ceremony.

• The fully inclusive preschool model was recognized as promising during Secretary Griginski’s spring tour.

Athletics and Other Programs:

• District softball and track meets are scheduled, with third-grade cheerleaders placing third at state competition.

• Sports banquets are upcoming for boys basketball, girls basketball (April 15), and cheerleading (April 20), plus a powerlifting competition.

• Summer learning programs in both reading and math are planned for June and July.

• The district successfully hosted a New Mexico School Board Association regional meeting and held a middle school groundbreaking ceremony with local officials.

Personnel and Board Actions

The board welcomed new HR Director Judy Jones, who has quickly integrated and begun contributing effectively.

Routine business included:

• Approval of the April agenda and March 16, 2026 minutes.

• Approval of the March 2026 check register (with a question raised about a $27,000 Chromebook purchase for 2nd grade).

• Approval of an out-of-state student council trip to El Paso, an FFA Washington, D.C. trip (June 16-20, 2026), and Carl Perkins-funded CTE stipends.

• Unanimous nomination of Emma Ostick for the NMSBA scholarship.

Budget and Planning

The operational budget remains strong, allowing schools to order supplies for next year. Budget Adjustment Requests (BARs) primarily involved true-ups to align with audited figures, plus a new Comprehensive Literacy Development grant and a Maintenance BAR for Next Gen funds.

Cafeteria staff are preparing for the summer meal program via the Early Childhood Education Department, planning “grab and go” options to serve rural families. The program will initially operate from elementary and high schools.

The board discussed scheduling the superintendent’s evaluation for the 2026-2027 contract, with potential executive sessions on May 4 and May 27, 2026.

Key Takeaways

Tularosa Municipal Schools continues to demonstrate fiscal responsibility and academic engagement. The clean audit, reduction in findings, and robust student programs reflect dedicated leadership and staff efforts. With stable finances, expanding opportunities, and community-focused initiatives like summer meals and inclusive preschool, the district is well-positioned for continued success.

This article is based April 2026 Tularosa Municipal Schools Board Meeting and the 2025 Audit Presentation by Carver Rojas of Bisley Mitchell and Company for Alamogordo Town News with Anthony Lucero and Chris Edwards reporting. 

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