Estherville Lincoln Central had a clean bill of health on the district audit report Monday.
Ebony Rahe of Williams & Company noted no concerns, giving an unqualified or clean opinion.
Rahe noted a $1.2 million net increase in assets with improvement in the school nutrition fund with the only notation segregation of duties - a common audit finding for smaller government bodies.
Middle-school principal Deb Lenertz noted that students Monday had focused on empathy in light of the incident in Connecticut.
"Middle schoolers do kind of know what's going on in the world," Lenertz said, noting that students had been challenged to think about others and the situation they faced. "How do we empathize with what others are going through?" is the question posed to middle-school students, she said.
The board also approved third and final reading of a number of board policies.
Under new business, the board approved an early retirement plan for all full-time equivalent 260-day employees. Superintendent Tara Paul said the plan calls for half of an employee's annual salary payment. Employees have the option of paying the money into the district insurance plan.
The board approved a request for a waiver from the definition of unit and credit for online learners.
The board also approved early graduation requests.