The annual audit for West Fargo Public Schools is conducted by the North Dakota State Auditor's Office - Fargo Branch. The audit is generally conducted in October of each year for the prior fiscal year ending on June 30. The audit report is presented to the School Board in December.
The annual budget for the school district is formally adopted in July or August of each school year; this includes the establishment of the initial mill levy for the fiscal year. The mill levy is adjusted prior to October 10 of each year to reflect the final property valuations that are prepared by the Cass County Assessor and the Cass County Auditor. The first major budget revisions are adopted in November and the final budget revisions are adopted in June.
The budget timeline is as follows:
- January - Februrary: Preliminary budget parameters are established by the administration
- February - April: Budget managers build detailed budget requests
- March: Multi-year budget forecasts are shared with the School Board
- April - June: District administration summarizes budgets and makes necessary adjustments
- July: Preliminary budget presented to the School Board for adoption
- Prior to October 10: Final mill levy is established and provided to Cass County Auditor
- November: Adoption of first budget revision
- June: Adoption of final budget revision