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West Orange Board gets clean audit; district reports $3.8 million available for next budget
Summary
An external audit presented to the West Orange Board of Education found clean opinions on financial statements, controls and grant compliance and reported roughly $3.8 million available above the state's maximum unassigned balance; the board approved routine consent items by roll call, including the 2025-26 academic calendar (one abstention).
An external auditor told the West Orange Board of Education on Jan. 27 that the district's 2023-24 audit yielded three unmodified (clean) opinions and identified six general recommendations, three of which recurred from the prior year.
The report, delivered by auditor Robert, said the district closed the year with about $3.8 million available above the state's maximum unassigned fund-balance threshold and listed roughly $5.2 million in a capital reserve (about $5 million budgeted this year) and about $2 million in a maintenance reserve. "You have one opinion on your financial statements ... unmodified opinion," the auditor said during the presentation.
Board context and next steps
Superintendent Moore said the $3.8 million will be applied in the 2025-26 budget cycle. Moore and the auditor cautioned that some audit findings were recurring but characterized all six recommendations as general comments that can be addressed through corrective action plans. The auditor noted recurring issues included the level of the treasurer's surety bond, supplemental pension filings for retroactive pay periods and timing for capital asset appraisals.
During public comment, resident Adam Kramer highlighted figures from the audit and raised questions about per-pupil spending and local debt. "That figure is way more than double the national average," Kramer said of a per-student revenue calculation he presented. The board said it will enter budget season and meet with administration to look for savings where possible while balancing staffing and program needs.
Board action
After the audit presentation the board carried a consent agenda of routine items by roll call: personnel items A1-A4; curriculum items B1-B6; finance and business-office items; and reports D1-D3. The board acknowledged retirements and donations. The academic calendar for 2025-26 (miscellaneous item E1) was approved; Mr. Stevenson recorded an abstention on that calendar vote while other members voted yes.
What the audit does and does not say
The auditors classified the findings as general comments rather than material weaknesses; they recommended corrective action plans, which the business office and auditors said are in process. The auditors also reminded the district that some third-party appraisal reports arrived late in prior cycles, creating timing challenges for audit reporting.
The board plans follow-up during the budget process and said it would continue to monitor implementation of the corrective action plan. The next regular board meeting is Feb. 24, 2025.
