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For the eighth year in a row, Battle Ground Public Schools has received a clean audit from the Washington State Auditor’s Office.
The audit covers the areas of accountability, financial statements and federal grant compliance for the district’s fiscal year, from Sept. 1, 2020 to Aug. 31, 2021. Auditors examined the district’s payroll, use of restricted funds such as local levy dollars, compliance with supplemental contracts for enrichment activities, accounts payable disbursements, open public meetings act compliance, financial condition, Title I Grants, and ESSER funding.
The Auditor’s Office concluded that the district provided sufficient controls to safeguard public resources and complied with all laws and regulations.
“These audits take a lot of work, and getting a clean report isn’t easy,” said Superintendent Denny Waters. “Doing this eight years in a row demonstrates the commitment of our leadership team when it comes to being both efficient and transparent with public funds.”
The State Auditor's Office audits school districts annually as part of its efforts to track public money and provide essential accountability and transparency for district operations. "This information is valuable to management, the governing body and public stakeholders when assessing the government's stewardship of public resources," according to the report.
In addition to the annual state audit, Battle Ground Public Schools also has a formal Audit Committee that reviews district expenditures on a monthly basis. District leadership proposed this additional layer of fiscal oversight more than five years ago.
The Audit Committee, which was the first of its kind in the state, comprises two school district board members, the district's Chief Financial Officer, and two staff members from the district's Business Services office. The committee meets monthly to go over district expenditures including vendor invoices, payroll and timesheets. Committee members discuss the expenditures, ask questions, and pull supporting documentation. The committee reports its findings to the board at regular meetings.
“Maintaining this record of accountability and transparency is a key part of the district’s commitment to fiscal responsibility,” said Michelle Scott, the district’s Chief Financial Officer. “Our board and superintendent understand the importance of these monthly and annual audits when it comes to ensuring we are being accountable to our community and our employees.”
The final reports for Battle Ground's 2020-21 audits are available on the State Auditor’s Office website:
- Accountability Report: Examines the use and safeguarding of public resources from fraud, loss, or abuse. Looks at compliance with state laws and regulations, internal policies and procedures, and internal controls.
- Financial Statements and Federal Single Audit Report: Provides an opinion on whether financial statements are presented fairly and in accordance with the applicable reporting framework. Examines records for fraud and/or large errors or misstatements. The Federal Single Audit is required when a district spends more than $750,000 annually in federal assistance funding and determines compliance with federal requirements.