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Auditors report clean 2024-25 single audits for Central SD 13J but recommend administrative best practices
Summary
External auditors told the board the district's 2024-25 financial audit was submitted to the Oregon Department of Education, noted cash-basis reporting and federal-aid testing delays from late federal guidance, and offered best-practice recommendations though no significant findings were reported in single-audit work.
External auditors presented Central School District 13J's 2024-25 fiscal-year audit letter and outlined findings and recommended management practices.
Director of Finance (Kun) introduced the audit presentation and said the district submitted the audit to the Oregon Department of Education as required. Auditor David Bledo of Pauly Rogers & Company explained that the audit covers the fiscal year ending June 30, 2025, and that while the district reports on a cash basis of accounting (common for many districts), auditors confirmed the district generally followed applicable governmental accounting rules.
Bledo said federal-award testing and portions of the audit were delayed because federal audit guidance arrived late following a federal shutdown; Oregon's Department of Education provided districts additional time to complete federal testing. He summarized three thematic areas in the letter: governmental accounting rules, Oregon minimum standards (including budget compliance), and federal awards testing. The auditors reported no material weaknesses and said the district underwent two single-audit reviews with no findings.
The audit letter included several best-practice recommendations (non-significant deficiencies) for the board's attention: fidelity-insurance coverage (state coverage limits), management of stale-dated checks, maintaining a capital-asset register, ensuring I-9 documentation is on file, and reconciling PERS hire-date records. District staff said they have corrected the teacher-experience reporting issue raised by auditors and will present planned corrective steps for other recommendations.
Board members asked whether these recommendations were new and were assured many are recurring industry items; staff said they will return with responses and remedial steps. Auditors also flagged upcoming governmental accounting standard changes that may affect future reporting requirements.
