GCHS_FY24_AUP_Report.pdf

Parent document: 2025-04-15-1334af4452ad353768053b711aff6b59-other.txt

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PERRY

& Associates CPAs
PASSION Geyond the Numbers

GILMER COUNTY BOARD OF EDUCATION
GILMER COUNTY HIGH SCHOOL
AGREED-UPON PROCEDURES REPORT
FOR THE YEAR ENDED JUNE 30, 2024


GILMER COUNTY BOARD OF EDUCATI
GILMER COUNTY HIGH SCHOOL

TABLE OF CONTENTS

TITLE

Independent Accountant’s Report on Applying Agreed-Upon Procedures

ON


PERRY

& Associates CPAS

INDEPENDENT ACCOUNTANT’S REPORT
ON APPLYING AGREED-UPON PROCEDURES

Gilmer County Board of Education
454 Vanhorn Drive
Glenville, WV 26351

Re: Gilmer County High School
To the Members of the Board:

We have performed the procedures enumerated below related to Gilmer County High School’s (the
“School”) compliance with the West Virginia Administrative Code for the year ended June 30, 2024. Gilmer
County High School’s management is responsible for its compliance with those requirements.

Gilmer County Board of Education has agreed to and acknowledged that the procedures performed are
appropriate to meet the intended purpose of assisting users in evaluating the School’s compliance with the
West Virginia Administrative Code. This report may not be suitable for any other purpose. The procedures
performed may not address all the items of interest to a user of this report and may not meet the needs of
all users of this report and, as such, users are responsible for determining whether the procedures
performed are appropriate for their purposes.

The procedures and the associated findings are as follows:

1. Receipts

We selected 20 receipts from the Receipts Journal from Fiscal Year July 1, 2023 to June 30, 2024.
a.) We confirmed each receipt includes a date, receipt, and amount.
b.) We traced and agreed each receipt to the deposit slip confirming receipt number is properly listed.
c.) We traced and agreed each receipt to the monthly bank statement confirming timeliness of deposit.
d.) We confirmed each receipt is in accordance with the Accounting Procedures Manual for the Public
Schools in the State of West Virginia.

Result: No exceptions were noted related to steps a. - d. above.
2. Disbursements

We selected 30 disbursements from the Disbursements Journal from Fiscal Year July 1, 2023 to June 30,
2024.
a.) We traced and agreed each disbursement to the cancelled check; agreeing date, payee, authorized
signer and amount.
b.) We traced and agreed each disbursement to the purchase order; agreeing date, payee, description
of service or item(s), and approved expenditure amount.
c.) We traced and agreed each disbursement to the corresponding invoice, confirming:

1.) If the invoice is for services rendered, the invoice should identify the kind of service, the date
performed, and the amount due.

2.) If the invoice is for materials, equipment or supplies, the invoice should identify in detail the
vendor, the items provided, the quantity, the date provided, and to whom provided and the
amount due.

d.) We confirmed each disbursement is in accordance with the Accounting Procedures Manual for the

Public Schools in the State of West Virginia.

Result: No exceptions were noted related to steps a. - d. above.

Marietta, OH St. Clairsville, OH Cambridge, OH Wheeling, WV Vienna, WV

Beyond the Numbers perrycpas.com

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Gilmer County Board of Education

Gilmer County High School

Independent Accountant’s Report on Applying Agreed-Upon Procedures
Page 2

3. Bank Reconciliation

We confirmed the mathematical accuracy of the June 30, 2024 bank reconciliation.
a.) We agreed the total per the bank reconciliation to the total of the June 30, 2024 “Annual Financial
Report’.
b.) We agreed the June 30, 2024 reconciliation to supporting documentation.
c.) We confirmed there were no negative fund balances at June 30, 2024 for all funds.
d.) We confirmed the June 30, 2024 bank reconciliation is in accordance with the Accounting
Procedures Manual for the Public Schools in the State of West Virginia.

Result: No exceptions were noted related to steps a. - d. above.

We were engaged by Gilmer County Board of Education to perform this agreed-upon procedures
engagement and conducted our engagement in accordance with attestation standards established by the
AICPA and the standards applicable to attestation engagements contained in Government Auditing
Standards issued by the Comptroller General of the United States. We were not engaged to and did not
conduct an examination or review, the objective of which would be the expression of an opinion or
conclusion, respectively, on the School’s compliance with the West Virginia Administrative Code for the
year ended June 30, 2024. Accordingly, we do not express such an opinion or conclusion. Had we
performed additional procedures, other matters might have come to our attention that would have been
reported to you.

We are required to be independent of Gilmer County Board of Education and to meet our other ethical
responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures
engagement.

This report is intended solely for the information and use of the Gilmer County Board of Education and is
not intended to be and should not be used by anyone other than the specified party.

Perry & Associates
Certified Public Accountants, A.C.
Marietta, Ohio

March 19, 2025