Westlake treasurer reports new audit team and in-house AC replacement as budget work begins

Treasurer Hopkins told the Westlake City Schools Board on Aug. 25 that a new audit team will begin work soon and that the district replaced a large rooftop air-conditioning unit using its own maintenance staff, producing appreciable savings.

Hopkins said the replacement was chosen after a cost-benefit review of repair versus replacement for a 20-plus-year-old unit and that doing the work in-house avoided outside contractor costs. "This is the first time that I'm aware of that we've been able to do a unit this large, with our own staff instead of hiring it out," Hopkins said. He thanked maintenance lead Brian Doherty and his team for the work.

Why it matters: Major facility repairs and the results of an audit can affect operating budgets and timeline for appropriations. Hopkins said the district is operating under temporary appropriations and will present a proposed budget for board approval at the September regular meeting.

Audit and budget timeline: Hopkins said the district received a fraud reporting assessment questionnaire from the new lead audit manager and warned staff and board members the audit will start "very, very quickly." He said the district hopes to complete the audit well before the required end-of-year deadlines.

Board direction and details: Hopkins said he will meet with the finance committee to prepare a proposed budget for board action at the September meeting. The board later approved the treasurer’s grouped recommendations, which included budget-related items. Hopkins also told the board the district is calculating the precise effect of health-insurance cost increases and other line items for the five-year forecast.

What’s next: Finance-committee meetings will be scheduled and Hopkins asked members to return any outstanding audit questionnaires promptly so the auditors can proceed.