District staff summarize OSC audit: wires properly approved; invoices flagged and corrective actions underway

Summary

The district reported an Office of the State Comptroller audit of non-payroll disbursements (07/01/2023–12/31/2024) found 15 wire transactions totaling $2.4 million were properly reviewed; testing of 137 invoices totaling $380,000 identified 10 invoices lacking confirming purchase orders; staff say training and a corrective action plan address the findings.

District staff summarized an Office of the State Comptroller audit of non-payroll disbursements covering July 1, 2023 through Dec. 31, 2024 and described steps the district is taking in response.

"30 second version is that the comptroller came in and they did a test of non payroll disbursements... They reviewed 15 wire transactions totaling $2,400,000 and determined that all wires were properly reviewed and approved," a staff member said. The audit team also tested 137 invoices totaling approximately $380,000 and found 10 invoices where confirming purchase orders were missing.

Staff told trustees those findings have been addressed in the district's corrective action plan and that the district has implemented training and processes to prevent confirming purchase orders. The district will direct the district clerk to file a certified copy of the audit resolution and the corrective action plan with the state controller and the Commissioner of Education, as required.

The presentation characterized the audit findings as an opportunity to improve internal controls; staff emphasized corrective action and training rather than systemic financial mismanagement.