Westerville City School District Receives Auditor of State Award with Distinction


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A recent financial audit of the Westerville City School District (WCSD) by Auditor of State Dave Yost’s office has returned a clean audit report, earning the district its eighth consecutive Auditor of State Award with Distinction.

“Good finance is important to everything government does,” Yost said.  “We can't expect sound budgetary decisions by the board and superintendent unless the books are clean and accurate.”

WCSD Treasurer/CFO Nicole Marshall credited the dedicated members of the Treasurer’s office for this honor, as well as everyone in the district who receives money, creates purchase orders and manages budgets.

“Safeguarding the resources entrusted to us by the public is a team effort,” Marshall said. “Receiving this award eight years in a row is testament to our residents that our schools and district take this responsibility very seriously.”

Entities receiving the Award with Distinction meet the following criteria of a “clean” audit report:

  • The entity must file timely financial reports with the Auditor of State’s office in the form of a Comprehensive Annual Financial Report;
  • The audit report does not contain any findings for recovery, material citations, material weaknesses, significant deficiencies, Single Audit findings or questioned costs;
  • The entity’s management letter contains no comments related to ethics referrals, questioned costs less than $10,000, lack of timely report submission, reconciliation, failure to obtain a timely Single Audit, findings for recovery less than $100, and public meetings or public records.