PALO VERDE VALLEY TIMES, WEDNESDAY, FEBRUARY 14, 2018  B3
PVUSD audit results presented to board
Accounting firm finds ‘small issue’ with program
BY CATHYLEEN RICE
TIMES REPORTER
At the school board
meeting Tuesday, the
Palo Verde Unified
School District received
a financial audit report
from district auditors
of the Vavrinek, Trine,
Day & Co., LLP., firm,
concerning fiscal year
2016-17.
Representing the firm,
certified public accoun-
tant Jonathan Clement
shared with the PVUSD
board of trustees his
findings, questions of
concern and his recom-
mendations for moving
forward.
Under the state awards
findings and questioned
costs, in his report to the
board, Clement shared
that, “we did have one
small issue with one
[state] program and
you’ll see it noted there
as the proper expendi-
ture of EPA funds.”
Based on funding
provided by the state
of California for state
programs the district
operates, the audit re-
port showed findings of
noncompliance instanc-
es where PVUSD used
funds from the Educa-
tion Protection Account
for salaries or benefits
of administrators.
According to the re-
port, a total of $7,035
was charged to school
administrative salaries
during the 2016-17 fis-
cal year, which did not
comply with regulatory
requirements.
PVC auditions for spring production Feb. 20
Cast, crew,
and volunteers
sought for
upcoming
showcase
SPECIAL TO THE TIMES
Palo Verde College
(PVC) announces au-
ditions for its spring
production, A Program
of One-Acts by Award-
Winning Hispanic Play-
wrights. The public is
invited to attend an
information meeting
on Tuesday, Feb. 20, in
Room CS 123 at the col-
lege (One College Dr.).
Information will be
distributed to potential
cast, crew members,
and volunteers. Light
refreshments will be
served.
The spring production
features both dramat-
ic and comedic works
written by outstanding
contemporary Hispanic
playwrights. The final
selection of plays to be
performed will be made
during the audition pro-
cess, which begins Feb.
26.
Works being consid-
By charging those un- approved by the ASB
allowable expenditures, through meeting min-
under the California utes. We noted two
Department of Educa- disbursements, 14469
tion’s guide on use of and 14470, were used to
Education Protection purchase a total of $500
Act (EPA), those funds worth of gift cards.
as stated in Article “[In addition,] depos-
XIII, Section 36(e) of the its made by the student
California Constitution
store were not being
were not permitted.
performed in a timely
Through the firm’s fi-
manner. Student store
nancial audit, the find-
sales from September 6,
ing for this issue was
2016 through November
caused to the appearing
10, 2016, were deposited
of misinformation giv-
at the same time in No-
en to Felix J. Appleby
vember. Cash being held
Elementary and Ruth at the school to fund
Brown Elementary
change drawers during
schools.
events is not maintained
To correct this prob-
as an asset account on
lem, the firm said they
the balance sheet.”
will continue to review
According to the As-
the district’s expendi-
sociated Study Body,
ture details on a recur-
Accounting Manual,
ring basis, to ensure
Fraud Prevention Guide
state compliance with
regulatory require- and Desk Reference,
ments. “scholarships paid from
In addition to noncom- student body fundrais-
pliance with state funds, ers rather than from
the auditing report also outside donations are
revealed deceptive be- normally not allowable
havior being done by because they do not ben-
the Associated Student efit a group of students;
Body (ASB) at the Palo procedures should be
Verde High School of established for daily
prohibited disburse- reconciliation of cash
ment of funds. registers/cash box col-
With weakened in- lections and total sales
ternal control struc- receipts.”
tures being discovered, Likewise, the manual
Vavrinek, Trine, Day also states, “All ASB
& Co., LLP., observed funds should be depos-
that “it was noted that ited in the bank in a
students were directly timely manner, [and]
being paid scholarships expenditure of student
from the ASB.” funds are not usually al-
“Also, we could not lowable because they do
determine when schol- not directly promote the
arships issued during general welfare, moral
the school year were or educational experi-
ered include short plays
by award-winning writ-
the National Medal of
Arts, awarded by Presi-
ers Luis Alfaro (a winner
of the MacArthur “Ge-
dent Obama in 2015.
Rehearsals for the
nius” Foundation Fel-
lowship); Josefina Lopez
spring show will be held
in the evening. Days of
(author of Real Women the week will vary de-
Have Curves, made into pending upon role as-
a prize-winning film signment. Performances
starring America Ferre- will be held at 7:00 p.m.
ra); Marco Ramirez (win- on May 4 and 5 in the col-
ner of two Obie awards, lege theater.
an Outer Critics Circle In addition to actors,
Award, and a Drama backstage workers are
Desk Award); Gary Soto needed to build sets and
(winner of a Guggen- props, sell tickets, work
heim Fellowship and the as stagehands, and per-
American Book Award); form other essential
and Luis Valdez, the tasks.
celebrated founder of El PVC theatre arts in-
Teatro Campesino. structor and director
One of the plays select- Sioux Stoeckle encour-
ed for PVC’s spring pro- ages high school and col-
duction is Los Vendidos, lege students, as well as
an early satirical work adult community mem-
written by Luis Valdez, bers of all types, experi-
“the father of Chicano ence, and ages to audi-
theatre.” Considered one tion.
of the most influential Men and women aged
American playwrights 40 and up are especially
living today, Mr. Valdez welcome to participate.
is the author and direc- “Many people believe
tor of the play and film, that only current PVC
Zoot Suit, as well as the students can participate
movie La Bamba, which in college productions.
was nominated for a That is not the case. We
Golden Globe for Best are building a program
Motion Picture, Drama. that provides opportu-
Mr. Valdez has received nities for community
three Los Angeles Drama members to actively sup-
Critics Circle Awards, port live theater. Expe-
an Emmy, and numerous rience is not required,
other awards, including but company members
ence of the students, or
are considered a gift of
public funds.”
When it comes to gift
cards being purchased
by the organization, the
act of doing so is prohib-
ited, since they could
be considered a gift of
public funds or could be
used to purchase other
prohibited items.
The firm suggested
that in the future, that
the school district
should require a keep-
ing of disbursement in-
formation as it applies
to the corresponding
check numbers, proce-
dures being established
for daily reconciliation
of cash registers/cash
box collections and to-
tal sales receipts, which
will require all ASB
funds being deposited
in the bank in a timely
manner; all invoice and
receipts being reviewed
and documented, in-
cluding expenditure ap-
proval forms being now
signed by student repre-
sentatives, an advisor,
and principal/school
administrator and noted
in the club meeting min-
utes, as well as the dis-
trict setting guidelines
regarding scholarships
from the Associated Stu-
dent Body.
must commit to the re-
hearsal schedule. Enroll-
ing in a college course
is required, but it’s not
difficult to do. Financial
assistance is also avail-
able,” said Stoeckle.
High school students in
grades 11 and 12 should
meet with a PVC coun-
selor prior to obtaining
approval from their high
school principal and
turning in an applica-
tion by Feb. 26. Students
should call (760) 921-5500
to set up an appointment.
Auditions will be held
Feb. 26-28 at 6 p.m. in
the college theater. Good
Spanish pronunciation
is a plus, but the ability
to speak Spanish fluent-
ly is not required. Parts
are available for non-
Hispanic actors. For de-
tails, please call Stoeckle
at (760) 921-5433 or attend
the meeting on Feb. 20.
Firm: PVUSD in good standing
BY CATHYLEEN RICE
TIMES REPORTER
Presenting to the Palo
Verde Unified School
District on Tuesday
night, Jonathan Clem-
ent, a public accoun-
tant from the Vavrinek,
Trine, Day & Co., LLP.,
firm shared with the
school board the annual
auditing report regard-
ing the past fiscal year.
As they are scheduled
to visit the schools sites
of PVUSD twice a year
for a weeklong visit, a
team of accountants not
only look at school atten-
dance, but also the differ-
ent control functions of
payroll, disbursements,
receipts and processes of
the school district’s dol-
lars.
Complimenting Ruth
Brown Elementary on a
job well done for track-
ing their attendance and
improving districtwide,
Clement said during his
visit in Blythe he was
quite impressed with all
the schools.
Receiving the finan-
cial statements or audit
actuals at the closing
of the district’s books,
Clement said his team
came in, “we audited
those [statements] and
we finalized our au-
ditor’s opinions over
[both] state and federal
compliance.”
With regard to the fi-
nancial statements of
PVUSD, Clement said
there was an unmodified
opinion, showing no sig-
nificant deficiencies and
no material weaknesses
that the firm was con-
cerned about.
He shared, “For lack
of a better term, people
like to refer to [this] as a
clean opinion, [but] you
know that doesn’t really
exist. [However,] what
this basically means is
the financial statements
[of the district] are
presented accurately.
That’s not saying wheth-
er they’re good or bad,
but the numbers are ac-
curate as best we can de-
termine.”
Checking over the
revenues collected by
the district from federal
awards and grants for
programs funded like
those of special educa-
tion, Title I, Headstart,
The National Food
Lunch Program and oth-
ers, based on the firm’s
calculations and federal
guidelines, the district is
in good standing, “hav-
ing again, no issues of
non-compliance, no in-
ternal control deficien-
cies [and] no significant
deficiencies.”
Therefore, according
to Clement, “The district
complied in all respects
with the federal guide-
lines.”
As the presentation
was later presented dur-
ing the meeting as an
action item, the board
moved to approve the
2016-17 financial audit
report, with school mem-
ber Norm Guith passing
the motion and Jamey
Mullion seconding it.