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Ashland School Board adopts corrective action plan after FY22–23 audit findings
Summary
Board approved a corrective action plan to address audit findings that identified internal control weaknesses in year-end financial reporting and documentation for federal Title I expenditures.
The Ashland School Board on July 11 approved a corrective action plan addressing findings in the district’s fiscal year 2022–23 audit, including a material weakness in internal control over year-end adjustments and deficiencies in documentation for federal Title I expenditures.
District staff presented the findings and recommended actions. "The report identified a significant deficiency related to prior period adjustments and a finding in the federal awards section related to Title I documentation," Scott Whitman (staff member) told the board. The corrective action plan, required by state reporting rules, will be submitted to the Secretary of State’s office.
Auditors flagged two primary issues: first, prior-period adjustments were necessary to correct financial statements that stemmed in part from the district’s change in auditors and year-end close processes; second, documentation demonstrating employees’ time and effort charged to federal Title I funds was incomplete for some positions during the audited year. The district’s ESSER grants received an unmodified opinion and were not the source of qualification.
Whitman described steps in the corrective action plan: establish a secondary reviewer for period-end journal entries and postings; implement a clearer year-end closing schedule and review structure; and identify administrative staff responsible for ensuring timely completion of required Title I certifications. Superintendent Dr. Joseph Patrick, who noted he was in his eighth day on the job, said the solutions were achievable and that he and staff would ensure responsibilities are assigned.
Board member Joe Franco moved to approve the corrective action plan as presented; the motion carried unanimously (mover: Joe Franco; second: Eva). Whitman said the full audit report will be posted on the district website and that staff will document and file the corrective action plan with the Secretary of State.
The board’s action responds to statutory reporting requirements and represents a commitment to strengthened internal controls and documentation procedures. The plan does not change previously reported financial results; it is intended to prevent recurrence and to document remediation steps required by auditors.
