March 20, 2008

Ritzville schools receive clean audit

The Ritzville School District received no findings or management letter items from an audit covering the period beginning Sept. 1, 2004, and ending Aug. 31, 2007.

In the exit conference, an audit team from the Washington State Auditor's Office listed seven areas that will be reviewed in the next audit, scheduled for 2011. Following are the seven exit items, which Superintendent Dwight Remick referred to as "minor clerical errors:"

Open Public Meetings Act

The District should ensure:

ï The purpose for executive sessions is announced and documented in the board minutes (RCW 42.30.110).

ï All warrants, including those that are reissued, are approved by the board.

ï Board approval of expenditures as documented in the minutes includes the related warrant numbers.

Payroll/personnel

The district should retain all documentation supporting salaries and wages including certificated staff contract.

Expenditures/expenses

The district should ensure:

ï Employees complete request forms and obtain supervisory approval for travel as required by District Policy 6213.

ï All expenditures, including travel, are fully supported by receipts.

Use of district assets

The district should ensure all district assets, including vehicles, are used only for official school business.

Associated Student Body activities

The school district should ensure:

ï Receipts for all events and activities are reconciled to deposits and the expected profit analysis.

ï Clubs and organizations retain all original supporting documentation related to ASB events and activities.

Transportation

The district should ensure all original transportation ridership count sheets (forms 1022D) are signed by the bus driver.

Enrollment

The district should:

ï Follow the guidance in WAC 392-121-122 and WAC 392-121-107 in calculating full-time enrollment reporting and use the Office of the Superintendent of Public Instruction's current interpretation... for the 2007-2008 school year.

ï Follow the guidance in WAC 392-121-108 when determining eligibility of students reported for basic enrollment funding.

ï Follow the guidance in WAC 392-117-050 concerning documentation requirements.

The audit used a risk-based approach to plan and conduct the process in accountability for public resources, compliance with state laws and regulations and entity policies as well as the financial statements.

According to the exit conference, prior audit recommendations related to ASB reconciliations were not resolved.