Washington school audit released

WASHINGTON — State officials have published the results of an independent auditor’s report on the Washington Community School District for Fiscal Year 22.

The report said the district’s revenue totaled $29,594,431 for the period ending June 30, 2022. That’s a 7.09% increase from the year prior, according to a news release from school officials published Thursday morning. The document said total expenses had decreased 5.66%, down to $24,164,931.

“The increase in total revenues is primarily attributable to an increase in revenues received from operating grants, contributions in and restricted interest,” the news release said. “The decrease in total expenses mainly occurred in the support services function.”

The report found three issues in its report that were repeats from FY 21: a lack of segregation of duties, a handful of inactive Student Activity Fund accounts, and expenditures exceeding the certified budget without a budget amendment to address them. The district said in its response that it would make such an amendment “as needed.”

While such findings are routine for small schools and local government bodies common around Washington’s, auditors said the issue could create a lack of oversight.

“Inadequate segregation of duties could adversely affect the District’s ability to prevent or detect and correct misstatements, errors, or misappropriation on a timely basis,” the report said. “We realize that with a limited number of office employees, segregation of duties is difficult. However, the District should review its control procedures to obtain the maximum internal control possible under the circumstances.”

A fourth finding was new. Auditors said the district’s certified enrollment was overstated by 0.22 students.

The schools’ response to that finding, included in the report, said its “auditors will contact the Iowa Department of Education and Iowa Department of Management on the District’s behalf” to reconcile the issue.

Comments: Kalen.McCain@southeastiowaunion.com