FILER — An audit of the 2008-09 fiscal year shows everything is in order with Filer School District finances.

Lance Wothridge, with Ware and Associates in Twin Falls, told school board members Wed-nesday that a check of records and internal control procedures resulted in an unqualified opinion.

“We checked internal control to see how duties are divided up,” Wothridge said. “That way, if there was any fraud or material problems, these controls would likely catch any problems.”

However, Wothridge did point out that about $8.5 million in general fund revenues exceeded expenses by only $13,000 and reserves in the general fund balance came in at $1.3 million.

“When we look at the fund balance and your expenses of $8.2 million, you have enough to operate for a little less than two months,” he said. “You’ve got enough to operate but it’s on the low end of the three to four months we really like to see.”

Joe Reams, with Brennan Construction in Pocatello, followed with an update on construction of an $11 million intermediate school and the $1.2 million high school classroom expansion.

“You are still $2.2 million under budget and $162,000 is still in the contingency fund so the budget is in great shape,” Reams said. “The intermediate school is on schedule and we’re going to turn over the high school on Dec. 18, so there will be no trouble with you guys getting in there for next term.”

In other activity, the school board discussed results of a community questionnaire asking how, and on which projects, the remaining $2.2 million in construction bond funds should be spent.

An option discussed includes spending approximately $400,000 for irrigation and sod on the Filer High School campus, $400,000 to upgrade the high school parking lot, $200,000 for the Filer Middle School roof, $150,000 to pave the middle school’s east parking lot and the elimination of an $800,000 air conditioning project at Filer Elementary School.

“These are the items I think you need me around to make sure they’re done right and the other smaller things, like the baseball and softball field, you could decide to do later,” Reams said. “But keep in mind that when bids come back in January you won’t have to except them.”

The board will hold its next public meeting at 7 p.m. Dec. 9 in the Filer Elementary School library.