Courtesy Photo, Kent School District

Courtesy Photo, Kent School District

Kent School District receives clean state audit for 2022-2023

District in compliance with financial statements and activities, according to state auditor

The Kent School District received a clean financial report from the Office of the Washington State Auditor.

Auditors looked at the district’s financial statements and compliance with federal laws and regulations from Sept. 1, 2022 through Aug. 31, 2023, according to the May 31 report.

“We are issuing this report in order to provide information on the district’s financial activities and condition,” State Auditor Pat McCarthy said.

The report noted no instances of noncompliance that were material to the financial statements and financial activities and condition.

“In those selected areas, district operations complied, in all material respects, with applicable state laws, regulations, and its own policies, and provided adequate controls over the safeguarding of public resources,” according to the report.

The audit of the Kent School District focused on various aspects of its operations, including:

• Procurement – public works

• Conflict of interest

• Use of restricted funds – bond proceeds

• Self-insurance with unemployment and workers’ compensation

• Contract compliance-review of policies and procedures related to lease agreement

• Accounts payable – credit cards

• Use of restricted funds – professional learning and local revenue for enrichment activities

• Compliance with supplemental contracts for enrichment activities

• Financial condition – reviewing for indication of financial distress

• Open public meetings – compliance with minutes, meetings, and executive session requirements

“We are pleased to see the positive outcome of the accountability audit conducted by the Office of the Washington State Auditor,” said Kent School District Superintendent Israel Vela in a statement. “The absence of findings reflects our commitment to transparency, efficiency, and continuous improvement. We remain focused on our goal of delivering the highest standards of education to our students while being accountable to the community.”

First clean audit in 3 years

This marks the first clean audit for the district in the last three years.

The district did not have adequate internal controls for ensuring compliance with requirements for time-and-effort documentation, according to the state auditor’s report for Sept. 1, 2022 through Aug. 31, 2023.

The district did not obtain time-and-effort documentation for 126 employees whose payroll and benefits costs totaling $2.7 million were charged to the Education Stabilization Fund program from the U.S. Department of Education. The error has since been corrected.

The district did not have adequate internal controls for ensuring compliance with federal procurement requirements, according to the audit report from Sept. 1, 2021 through Aug. 31, 2022. The issue has since been corrected.

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