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New auditor flags business-office control gaps; board accepts audit and corrective-action plan
Summary
Koontz Blasques Associates presented the 2022–23 audit, noting general-control findings tied to business-office turnover; the board unanimously approved the audit and a corrective-action plan and auditors will return next month to test newly implemented controls.
Koontz Blasques Associates presented the Coquille School District 8 audit for fiscal year 2022–23 on Jan. 17. Auditor Peter Gelser said the firm is new to the district engagement and that staff turnover in the business office contributed to general-control findings. He described issues such as incorrect object codes (which move entries between line items but do not change total revenue or expenses) and recommended policy work on capital-asset thresholds to ensure consistent recording of copier equipment as assets and liabilities.
Gelser told the board the auditors will return next month to re-test whether newly implemented internal controls are operating as intended. At the meeting, board member Heather Echavarria said the corrective action plan “seems weak” and raised concerns about the sufficiency of controls. Business Manager Rachel Amos and Superintendent Wayne Gallagher responded that the prior staff responsible for internal controls were no longer employed during the audit period but that new controls were introduced last March or April and are now being implemented.
Board action: Steve Britton moved and Heather Echavarria seconded approval of the audit and the corrective action plan; the motion passed unanimously. District staff will submit the corrective action plan to the Oregon Department of Education as required and auditors will test controls at the next visit.
Quote: Auditor Peter Gelser said, "If anyone wants to call with questions, I am happy to talk with you."
