Othello School District recognized for clean audits

District addressed exit items

OTHELLO - The Othello School District Board of Directors was recognized by the state Auditor's Office for five consecutive years of clean audits.

Board member Don Kirkwood made the announcement at a board meeting Monday, showing board members a certificate the office presented after a completed exit interview.

"It's not very often the state Auditor's Office sends these things out," noted Superintendent George Juarez.

In a letter dated March 17, state Auditor Brian Sonntag commended the school district's accomplishment.

"This accomplishment reflects the dedication of the Board and staff to strong oversight of operations, good internal controls, appropriate use of federal and state funds and accurate financial reporting," Sonntag stated.

Sonntag stated his office's appreciation to the district for its constructive response in handling audit issues.

"In all matters we have brought to your attention, district officials and staff members have worked with us to arrive at practical solutions," he stated. "We also appreciate and applaud the spirit of cooperation and the courtesies extended to us throughout the audit process."

The letter concludes relationship between the district and auditor's office is a model for other entities in Washington, and the office looks forward to their continued relationship.

At the meeting, Assistant Superintendent of Finance and Operations Gina Bullis noted there were five exit items the auditor mentioned in the most recent audit, covering Sept. 1, 2006, through Aug. 31, 2007. The report was issued Monday.

She said auditors have the option of issuing exit items, management letters - which are a little more serious than exit items - and they can issue findings.

Bullis said the exit items were discussed with her at the end of the audit in late February, and she had a chance to address them. She said she indicated to the board all of the items were fixed or in the process of being fixed.

She said it is typical for entities to receive exit items after an audit.

On one bus route out of 35, the mode calculation of the number of students was off, Bullis said Tuesday. The Auditor's Office noted the district should ensure mode calculations are correct.

In addition, the Auditor's Office recommended the board note in meeting minutes all board spending approvals. The office recommended the district ensure every employee has a policy or contract addressing accruals and limits for leave. The office recommended adequate documentation for federally funded salaries, and that the Associated Student Body has all forms filled out for fund-raising activities.

Bullis said all the items were minor, but the district does not treat them as minor.

One management letter was issued regarding transportation reporting, Bullis said. The letter regarded the counting of students boarding a bus from one school and being transported to a different school.

"(Students) weren't getting counted in the correct manner, but they don't impact funding," she said.