State Auditor Affirms Battle Ground Public Schools' Financial Oversight - 06/11/26

After reviewing Battle Ground Public Schools' finances and operations for approximately 425 hours, the Washington State Auditor's Office has issued clean reports for the district's accountability, financial statement and federal audits.

The audits found that Battle Ground Public Schools complied with applicable laws, regulations and district policies in the areas reviewed and maintained appropriate controls to safeguard public resources. Auditors reported no findings, material weaknesses or significant deficiencies.

Accountability audits assess whether public funds and assets are protected and accounted for, and governments are following applicable laws, regulations and policies. As part of Battle Ground’s latest accountability audit, the state auditor reviewed district activity from Sept. 1, 2024, through Aug. 31, 2025, in the following areas:

• Cash receipting

• Accounts payable

• Financial condition of the district

• Use of restricted funds for professional learning and enrichment activities

• Compliance with supplemental contracts for enrichment activities

• Self-insurance for unemployment

• Compliance with open public meeting requirements

• Software conversion process

Auditors have determined that these areas present an increased risk of fraud, loss, abuse or noncompliance. After reviewing Battle Ground’s activity, the auditor concluded that district operations complied, in all material respects, with applicable state laws, regulations and district policies and provided adequate controls to protect public resources.

No findings in financial and federal audits

The Washington State Auditor's Office also reviewed the district's financial statements and compliance with federal program requirements during the same audit period. Financial audits provide an independent opinion on whether state and local government financial reports are accurate and complete, and federal audits verify that federal money is spent according to the laws that govern each federal program.

The auditor reported no material weaknesses, significant deficiencies or instances of material noncompliance related to Battle Ground’s financial reporting. The federal audit, which reviewed 40% of the district’s federal programs, including special education grants and the Project AWARE grant, also found the district to be in compliance with all requirements. 

Ongoing oversight of public resources

In addition to annual independent audits conducted by the state, Battle Ground Public Schools maintains an audit committee that regularly reviews district expenditures, including payroll, timesheets and vendor invoices. The committee includes elected school board directors, and the results are presented during public board meetings.

The Office of the Superintendent of Public Instruction also monitors all Washington state school districts’ finances and awards each district a score that indicates financial stability. For the 2023-24 school year, the most recent year for which scores are available, OSPI gave Battle Ground a 3.35 out of 4.0. The average score for all other K-12 Clark County school districts that year was 2.64. However, the Battle Ground’s score is expected to drop in the coming years due to the loss of levy funding.