Morrow County Schools Receive Clean Audit For 2020-21 Fiscal Year


The Morrow County School District (MCSD) received an unmodified audit opinion for their annual financial statements, the 10th consecutive year the district has received a “clean” report.

Independent firm Dickey and Tremper, LLP performed the audit for the 2020-21 fiscal year. The School Board reviewed the audit report at its regular meeting on Monday.

Among the financial highlights in the report:

  • MCSD carried a surplus of $475,343. This is because of additional support from federal, state, and local grants, including COVID grants, the State Student Investment Account, and the Morrow Education Foundation.
  • Using increased funding from these sources, MCSD added four instructional days to the school calendar, hired eight staff — including three counselors — and continued wraparound services to provide mental health services, CARE coordinators and Safety Resource Officers.
  • MCSD carried a PERS Reserve Fund of $1,448,889 and did not spend any of the fund. The auditor also noted that MCSD carries liabilities for PERS ($25.3 million) and health insurance ($2.6 million), common for government agencies across the state.
  • Investment on MCSD property included two driveways/parking lots to accommodate increased traffic, roofing and masonry repairs, air-conditioning units, security cameras, and water heaters.
  • MCSD completed on-time repayment of the voter-approved general obligation bond for capital improvement from 2001.
  • Though the COVID-19 pandemic forced students to begin the school year with limited in-person instruction, MCSD pivoted to full-day instruction by the end of September for non-quarantined students and used federal funding to purchase technology needed for online learning.

“It’s a credit to our entire staff, our partners at the IMESD, and the School Board that the Morrow County School consistently receives high marks for financial accountability,” said Dirk Dirksen, Superintendent of the Morrow County School District. “Our mission is to invest in the education and development of every student, every day, and we know that Morrow County communities expect us to do that responsibly.”

The complete audit is available on the Morrow County School District website.