CCSD gets ‘clean bill of health’ on finances

The Clark County School District has received a cleanable sentiment connected its yearly fiscal audit, meaning an auditor thought fiscal statements were reasonably stated.

During a associated gathering Monday, the School Board and audit advisory committee heard a presumption astir an autarkic audit study for the fiscal twelvemonth that ended June 30.

The committee voted 5-0 to o.k. the schoolhouse district’s responses to recommendations by auditor Eide Bailly LLP. Trustee Danielle Ford attended the gathering by phone, and Trustees Katie Williams and Lisa Guzman were not successful attendance.

“It is fantastic to perceive that we person a cleanable measure of wellness successful our finances,” Trustee Evelyn Garcia Morales said.

The schoolhouse district’s full revenues accrued by $25.4 cardinal — up to astir $3.8 cardinal — for the fiscal year, compared with 2020. That’s astir a 0.68 percent increase.

Property tax, income taxation and operating grants accrued “due to an summation successful location prices, taxable income successful Clark County, and national funds related to COVID-19,” the audit study states.

There was a alteration successful immoderate areas, though, including authorities assistance done the Distributive School Account, Student Activity Fund money, country taxes and unrestricted concern earning.

Total expenses accrued by astir 1.6 percent, up to $3.6 billion.

“This is attributed to the summation successful national spending arsenic the effect of further funds related to COVID-19,” according to the report.

The territory ended the fiscal twelvemonth with a 2.25 percent unassigned wide money equilibrium — the highest it has been successful much than 10 years.

The audit study notes “certain deficiencies successful interior control” that are considered to beryllium a “material weakness.”

That relates to an yearly fiscal study that did not place definite accruals that should person been made astatine year’s end, according to the audit report.

During investigating of the district’s delinquent idiosyncratic spot taxation receivable, “we noted that the recorded receivable was materially little than the magnitude confirmed by Clark County resulting successful an understatement of the spot taxation receivable and unavailable gross successful the Debt Service Fund,” the study stated.

Auditors besides identified a “significant invoice relating to operation services” rendered anterior to June 30 had not been accrued, according to the report.

Clark County provides a 600-page papers that schoolhouse territory employees spell done manually and “there were immoderate items missed,” Chief Financial Officer Jason Goudie said.

He said the territory is looking into moving with the region to get the accusation successful a much usable format.

Goudie said the territory is besides looking into utilizing physics automation and a 2nd reappraisal connected the manual process, arsenic good arsenic amended grooming for caller employees.

Unlike caller meetings wherever attendees person packed the room, lone astir 10 radical attended the gathering Monday. The committee heard 1 nationalist comment, and it was unrelated to the audit.

The School Board meets again Thursday and volition see up to 4 items related to Superintendent Jesus Jara’s declaration and hostile enactment situation allegations.

The board voted 4-3 successful precocious October to terminate Jara’s contract. On Thursday, they volition see an point — which was requested by 3 trustees — to rescind the declaration termination.

Contact Julie Wootton-Greener astatine jgreener@reviewjournal.com oregon 702-387-2921. Follow @julieswootton connected Twitter.