During its Wednesday meeting, the Ketchikan School Board will discuss its fiscal year 2015 complete audit.

Certified public accountants Altman, Rogers & Co. found the school district increased total revenue and decreased expenses. The increase in revenue primarily came from an increase in grant funding and the decrease from a change in the state’s accounting procedures.

Last year, in accordance with the state, the district was allocated a proportional share of the state of Alaska net pension liability. Decisions regarding the allocation are made by administrators of the pension plan and not the district. Because of this, the district has expressed unease to the state about the new accounting practice.

Action from the state regarding the new procedures held up the audit, which usually is completed in the fall.

The Board will vote to send one School Board member to the Association of Alaska School Board’s legislative event in Juneau at the end of February. Board Member  Trevor Shaw attended last year’s meeting.

The Board also will vote on three requests for early graduation from Revilla Alternative School and Ketchikan High School. The School Board approves early graduation on an individual basis and by request. Each student has completed the required credits, and have their parents’ and school administrators’ approval.

The meeting begins at 6 p.m. in Borough Assembly chambers in the White Cliff building. There is time reserved for public comment at the start and end of each meeting.