The WCPS Career & Technical Education (CTE) Business Advisory Council currently has openings both for a Parent Member and a Business/Industry Leader Member. If you are interested serving on the CTE Business Advisory Council, click on the appropriate link: Parent Vacancy Notice Link  or Business/Industry Leader Vacancy Notice Link.

Local Audits & Financial Reports


FY 2020-2021 Audit

Adam Scepurek with Anderson, Smith, & Wike presented the Preliminary 2020-2021 Financial Audit Report to help the Board understand the district's financial position as of June 30, 2021. Scepurek noted no findings with the audit, indicating that appropriate financial practices were in place for the 2020-2021 school year. Scepurek stated that as of June 30, 2021, the Board had a $843,977 fund balance, noting that the Board had built $5.9 million in fund balance over the course of the year, which was used to repay the State and the USDA School Nutrition Program debts of approximately $5 million. Scepurek noted the Board had a negative $13 thousand unassigned fund balance, which takes into consideration all appropriated funds, but noted that the audit and budgets had no findings because the district had a positive $843,977 fund balance. In looking at the district’s School Nutrition Fund, Scepurek noted that participation was down significantly during the 2020-2021 school year, in large part due to COVID and remote instruction, resulting in an additional million dollars in cash being used to cover costs of salaries and other expenses. He noted that the School Nutrition Program’s program has a “healthy fund” with $4.6 million in available cash, participation returning to normal, and increased meal reimbursement rates. Scepurek noted that the auditing firm has no concerns with the district’s ongoing efforts to reduce debt and operate within its available funding sources.

FY 2019-2020 Audit

On March 1, 2021, Adam Scepurek with Anderson, Smith, & Wike, PLLC, presented the Final 2019-2020 Financial Audit Report. Scepurek presented the preliminary audit to the Board in December, 2020. He then affirmed that while much of the financial numbers are the same, the final audit included more details to help the Board understand where the district is financially and any findings noted by the auditor. He then shared the auditors’ expectations for the Board in repaying its $5 million deficit, which includes $2.2 million in overspent funds to the State in 2019-2020 and a $3 million loan with the USDA School Nutrition Program. As part of the audit, Scepurek confirmed the district had over $1 million in a dental insurance liability account, which had accrued over 20 years, that could potentially be used towards debt repayment. He also stated the auditing firm has no concerns with the district’s ongoing efforts to reduce debt and operate within its available funding sources.  


On June 29, 2020, Aaron Beaulieu, president of School Operations Specialists, LLC provided a FY 2019-2020 finance update to the Wayne County Board of Education. The following materials, developed by Mr. Beaulieu, are intended to help the public better understand district finances, which includes past financial trends, current challenges, and the school district's financial outlook for developing the FY 2020-2021 budget. 

Past Audits

View past audits and financial reports by clicking on this Archives Link.
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