State Auditor’s Office issues clean accountability audit for Kent School District

The Washington State Auditor’s Office told the Kent School District Board that an accountability audit covering Sept. 1, 2023, through Aug. 31, 2024, found the district complied “in all material respects” with applicable laws, regulations and its own policies, and that the district provided adequate controls over safeguarding public resources.

The finding, delivered during a special audit exit conference, matters because accountability audits give the public independent assurance that district resources are used appropriately and highlight where operations can be improved. Audit staff told the board the report will be published on the auditor’s website and the district will receive a survey about the audit process.

Marcus Nelson, the audit lead, and Paul Griswold, audit manager for South King County, outlined the audit’s scope and findings. Nelson said the audit used a risk‑based approach and that “in the selected areas, district operations complied in all material respects with any applicable state laws, regulations, as well as its own policies and procedures, and provided adequate controls over the safeguarding of public resources.” Griswold explained auditors review selected areas, not every transaction, and described sample work including procurement, asset checks, accounts payable, restricted funds, student body activities, open public meeting compliance and financial condition reviews.

Raul Peranguo, the district’s executive director of finance, introduced the district finance team and thanked auditors for the clear report. Audit staff singled out local finance staff — including Amanda Davis, assistant director of accounting, and the district budget director — for providing documentation in a timely way during on‑site procedures, and an assisting auditor praised staff at multiple school buildings for being “extremely friendly and very helpful.”

Auditors noted costs for the engagement were in line with original estimates and said the district’s next audit cycle that will include an accountability audit, financial statement audit and federal programs audit is scheduled for winter 2026. No formal board action was taken during the exit conference; the session consisted of auditors’ presentation and board questions and thanks.

Board members thanked staff for their work responding to audit requests and for the district’s continued transparency. The auditors’ report and the exit packet should be available on the State Auditor’s Office website once published.