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Westerville City Schools Qualifies for Auditor of State Award with Distinction

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Tim Kraft, Central Region Liaison for the Office of Auditor of State, visited the Westerville City School District on September 17 to present the Treasurer’s Office with an Auditor of State Award with Distinction.  Pictured in the back row (left to right) are  Treasurer’s Office team members Christina Carney, Kathrina Mead, Meg Patten, Linda Bertelsen, Deborah Kagarise, Kristin Gregg and Gloria Stelzer.  Front row:  Deputy Superintendent Mark Hershiser, Assistant Treasurer Laura Hendricks, Kraft, Treasurer Nicole Marshall, and Superintendent John Kellogg. 




A recent financial audit of the Westerville City School District by Auditor of State Dave Yost’s office has returned a clean audit report.  For the sixth consecutive year, the district’s excellent record keeping has qualified it for the Auditor of State Award with Distinction. 

“Accurate bookkeeping enables school districts to focus on their chief duty – education,” Auditor Yost said.  “The Westerville City School District’s clean audit demonstrates its commitment to both its students and taxpayers.”

The Auditor of State Award with Distinction is presented to local governments and school districts upon the completion of a financial audit.  Entities that receive the award 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 CAFR (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
  • Public meetings or public records
  • No other financial or other concerns exist that involve eligible entity.

In the Westerville City School District, Nicole Marshall serves as Treasurer and Laura Hendricks is Assistant Treasurer.  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 safeguards taxpayer funds.  “I am privileged, as the new Treasurer in the Westerville City School District, to accept this award on behalf of everyone in the Westerville City School District who has worked so diligently to earn it.  I extend my heartfelt congratulations to our outstanding staff.”