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North Bend School District auditors give district a clean report; board approves consent agenda and budget calendar
Summary
External auditors delivered an unmodified (clean) audit for North Bend School District; the board unanimously approved the consent agenda and a budget committee calendar and accepted the audit as presented.
External auditors from Umqua Valley Financial presented North Bend School District’s annual audit and reported an unmodified (clean) opinion on the district’s financial statements and single-audit compliance.
The board subsequently approved the consent agenda and voted to accept the audit and the proposed 2024–25 budget committee calendar. Board members voiced thanks to district finance staff during the meeting.
The auditors said the district’s net position increased to about $21 million from roughly $16 million the prior year, and they called out pension-related deferred inflows and outflows tied to Oregon PERS actuarial estimates. The audit presentation covered the scope of the audit, internal-control testing, and single-audit requirements for federal awards spending above the federal threshold. The auditors reported no findings of noncompliance and no significant internal-control weaknesses.
The board chair moved the consent agenda and the board approved it by voice vote. The board then moved to accept the audit "as presented" and approved the proposed budget committee calendar that schedules two budget committee meetings followed by a public hearing in June.
Board discussion was limited. Members and auditors praised district finance staff for preparing documentation and responding during fieldwork. The auditors noted common areas for improvement elsewhere — for instance, student-body fund accounting — but said the district’s processes did not produce reportable weaknesses.
The board also heard that the district will publish openings for two budget committee zones and will appoint members at the February meeting; details were read into the record and the application deadline was announced.
Votes at a glance: - Consent agenda: approved (unanimous voice vote). - Acceptance of audit report (Umqua Valley Financial): approved (unanimous voice vote). - 2024–25 Budget committee calendar: approved (unanimous voice vote).
The board scheduled its next regular meeting for January 2025 and closed the meeting after reading announcements about budget committee openings.
