Vernonia SD 47J accepts clean 2024–25 audit, auditor flags two federal-award items

The Vernonia SD 47J board approved the district’s 2024–25 financial audit after a presentation by Tara Camp, a partner with ClearTrail CPAs.

"For the financial statement audit, we issued an unmodified opinion on the financial statements," Tara Camp (S11), the auditor, told the board, describing an audit that also included two federal single-audit findings but "no question costs." Camp said the district implemented GASB 101 during the year and that auditors encountered no significant difficulties in completing the engagement.

Board members pressed for details about the federal-award items. Camp said one finding involved an expenditure coded to an incorrect account within the 21st Century Community Learning Centers grant and the other related to the reimbursement-claim review process; both were described in the audit report’s schedule of findings and management letter and were corrected or noted as control recommendations. She said smaller districts commonly struggle to provide a second approver for reimbursement claims.

Chair (S1) then called for a motion to approve the audit. Committee member (S6) moved approval, it was seconded, and the board carried the motion by voice vote.

The board also discussed a procedural omission noted in the audit appendix — a missed publication of a supplemental-budget public hearing notice. Staff member (S10) acknowledged the publication was missed and said the administration will file appropriate resolutions and correct the record.

The board’s vote formalized the auditor’s conclusion and directed staff to follow up on the audit’s management-letter recommendations.