A preliminary report on the forensic audit of the Woodland Park School District shows that Merit Academy did not provide documentation for $1.2 million in expenses. However, the academy did provide calculations. 

The amount is part of 28 transactions based on a total of the academy’s $5.2 million budget from July 1, 2023 to June 30, 2024.

“Thirteen transactions totaled $5 million,” said Brandon Waldren, auditor with Eide Bailly firm, reporting Dec. 10 to board of education. “The majority of that was based on appropriation of the budget provided to the district. But the $1.2 million we do have questions on. We do not know specifically what that money was spent on.”

Waldren emphasized that the report was based on initial observations.

“We ask the board to allow us to look at Merit Academy records,” Waldren said. “When we see those records, we should be able to understand the calculation that was provided for the $1.2 million that we were unable to verify.”

Waldren acknowledged that possible miscommunication could be the result of turnover in the district’s finance department, now under the direction of David Kuritar.

“Obviously we see at times the difficulty between the charter school and the district, but we try to get through that and stick to the heart of the matter,” Waldren said. “David will introduce me specifically to Merit Academy; I will be working directly with Merit, and they can give me all the support documentation to be sure that Merit is in compliance with certain grant requirements. We can’t see how the grant money is spent.”

Waldren requested an additional $10,000 from the board to complete the report.  

“If there is any bad blood between Merit and the district, I’m not there. I’m a mutual third party; show me the documentation, show me how we get there,” he said. “I don’t know how Merit came up with their calculations which is the reason I requested documentation from Merit.”

The meeting was the first for newly elected Kassidi Gilgenast, Laura Gordon and Carol Greenstreet, who joined Keegan Barkley and Mick Bates. In a special meeting Dec. 2, Barkley was elected president.

“I think everyone in this room is in agreement that at times our administrative leadership was not very good,” Greenstreet said. “I think Merit has an opportunity to clear up the suspicion and some of the things that we fear in this community. I think that Merit Academy would welcome this opportunity to kind of put this thing to rest.”

Barkley agreed with Greenstreet to continue the audit.

“I voted for the audit with the last board to make sure we can comfortably and honestly say to the community that we are moving forward with integrity,” she said.

There were other discrepancies in the audit for the entire district.  Of 60 transactions tested in the district’s bank account, 26 had no check request form and 24 had no noted signature approval, Waldren said.

Of 58 district credit card transactions there were no receipts for five transactions; Waldren attributed four of the five to parking charges where no receipt was issued. Waldren added that of the bank accounts there was noncompliance of the agreement with Merit Academy. Of 22 journal entries, checks recorded on a software system, 6 had no supporting documentation and 6 had no signatures of approval.

The meeting is at: https://www.youtube.com/watch?v=hiVuj7P8Mhg.