Results Of Battle Ground Public Schools’ Annual Audit
-05/12/25
Earlier this year, the Washington State Auditor’s Office spent more than 340 hours reviewing Battle Ground Public Schools’ finances. The results of the three audits recently became available. The state auditor confirmed that BGPS followed state laws and district policies approved by elected school board members. Moreover, public funds were well-managed and protected. The audit revealed no fraud, significant errors or misuse of funds.
Accountability audit
As part of an accountability audit, the auditor reviewed activity from Sept. 1, 2023, through Aug. 31, 2024, in the following areas:
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Payroll
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Associated Student Body activities, including fundraising
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Use of restricted funds for professional development
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Use of local levy dollars for enrichment activities
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Compliance with supplemental contracts for enrichment activities
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Compliance with laws for construction projects
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Compliance with laws regarding public meetings
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Financial condition of the district
The state auditor issued a clean accountability report for the district. This is the 14th consecutive clean accountability report that the district has received since 2010.
Financial statements and federal audits
In addition to conducting an accountability audit, the state also reviewed the district’s financial statements and compliance with federal laws and regulations during the same time period. Auditors found that the district has satisfactory internal financial controls and meets the requirements for financial reporting.
An analysis of the district’s use of federal grant money, specifically Title I grants and COVID-19 funds, showed that BGPS is in compliance with all requirements. See the full report on the financial statement and federal audits.
This is the 21st consecutive clean financial statement audit for BGPS since 2005. The district’s last federal grant finding was in 2023, when the state auditor determined that the district unknowingly did not maintain proper records of how it allocated funds from the federal Emergency Connectivity Fund, which helped purchase Chromebooks for students during the pandemic.
As noted by State Auditor Pat McCarthy, the FCC’s guidance to schools lacked detailed descriptions of the type of records schools should maintain to document their compliance with the grant requirements. BGPS estimated student need for the devices at the time of its grant application, inventoried all Chromebooks and retained data on student use of the devices.
Since the 2023 finding, the Federal Communications Commission, which administered the fund, reviewed the state audit and the district’s response. The FCC issued a final determination, ruling that Battle Ground did indeed comply with the rules of the fund. The commission will not seek to recover any money and now considers the matter to be resolved.
Other financial accountability measures
In addition to participating in annual state audits, Battle Ground Public Schools has an audit committee that meets monthly to review expenditures including payroll, timesheets and vendor invoices. The committee includes two board directors. Audit committee findings are presented at regular board meetings, which are open to the public.
Additional indicators of district financial health
The Office of the Superintendent of Public Instruction also monitors all Washington state school districts’ finances. OSPI recently awarded Battle Ground a score of 3.35 out of 4.0 for the 2023-24 school year, the most recent for which scores are available. The average score for all other K-12 Clark County school districts that year was 2.64.
The scores are intended to provide a snapshot of a school district’s financial health over time. Higher scores indicate greater financial stability and ability to respond to unexpected expenditures. Learn more.
